Husain, M.J., Datta, B.K., Nargis, N., Iglesias, R., Perucic, A., Ahluwalia, I., Tripp, A., Fatehin, S., Husain, M.H., Kostova, D., Richter, P. (2020), “Revisiting the association between worldwide implementation of the MPOWER package and smoking prevalence, 2008–2017”, Tobacco Control, DOI: http://dx.doi.org/10.1136/tobaccocontrol-2020-055758
Fatehin, S. Sjoquist, D. (2020), "The Effect of Taxes on the Level and Growth of High Wage Employment", Economics Development Quarterly (2020), DOI:https://doi.org/10.1177/0891242420973751
Datta, B. K., Husain, M.J., Fatehin, S. (2020),"The Crowding-out Effect of Out-of-pocket Medication Expenses of Two Major Noncommunicabale Diseases on Household Consumption in Pakistan", International Health, 12: 50-59.
Datta, B. K., Husain, M.J., Fatehin, S., Kostova, D. (2018), "Consumption displacement in households with noncommunicable diseases in Bangladesh", PLOS One, 13(12): e0208504.
Fatehin, S. Sjoquist, D. (2019), "State and Local Taxes and High Wage Employment", The Center for State and Local Finance, Working Paper 19-13
We investigate the effect of income changes on health satisfaction in Mexico over the period 2002-2012. Using data from the Mexican Family Life Survey (MxFLS) we analyze the effects of labor income on various measures of health assessment . We find evidence of a significant positive effect of income on health satisfaction and particularly among those who are widows and single and individuals who are between 45 and 65 years of age. Single women in particular demonstrate better health satisfaction. We also find that previous health perceptions play a role in current health assessments, and this effect is stronger than the income effect.
In this paper, we investigate the sales tax evasion in Pakistan and the macroeconomic consequences due to this problem. We use a computational general equilibrium (CGE) model in which we incorporate an endogenous tax evasion. We run two simulations-one with the sales tax evasion of 25 percent and another with full compliance. The model is calibrated for 8 years. The results show an increase in the tax-GDP ratio as well as an increase in the compound annual growth rate of real GNP when having no sales tax evasion over the 8 periods.
Countries differ in tax efforts. A country with a higher taxable capacity may end up collecting lower tax revenue due to poor effort. On the other hand, a country with lower taxable capacity may collect more tax revenue by exert in higher tax effort. In this paper we explore how differences in societal institutions across countries could account for tax effort differentials. We propose a simple theoretical framework that explains tax effort by linking institutions with public good production, valuation of public good, and tax evasion. Countries with inferior institutions produce low level of public goods; and individuals in these countries give up less of private good consumption, thereby, evade taxes. In the consumption valuation model we propose that a key determinant of tax effort is how individuals in society value provision of public goods. Institutions play a critical role in shaping such norms and values, and thereby affect tax efforts. We exploit institutional differences in former British and Spanish colonies, and tested the hypothesis that countries that came across superior European institutions would have greater institutional capacity and, thereby would exert higher tax effort. We found statistically significant association between countries’ colonial origin and tax effort.