The ties that bind us: Social networks and productivity in the factory
EfD Authors:
This study analyzes high frequency productivity data from Indian garment manufacturing, exploring how caste-based social networks affect individual and group productivity. With nearly 35,000 worker-days, a 1 percentage point increase in the same-caste workers boosts daily individual productivity by at least 0.09 points. Notably, the least efficient worker's productivity rises by almost 0.17 points with a 1 point increase in caste homogeneity. These findings, robust to unobservable factors, suggest production externalities driven by within-network peer effects as potential explanations.
Gross turnover assessment and tax compliance in Uganda’s small businesses: a deep inquiry on the certainty of presumptive tax law
EfD Authors:
Purpose
This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance.