Mayoral Public Sector Work Experience and Tax Collection Performance in Colombian Local Governments

ABSTRACT

Local governments in Latin America tend to have limited capacity to collect taxes. Existing theory explains tax collection performance as a function of political, socio-economic, and cultural factors. Yet across Latin America, tax collection performance varies greatly between localities that are similar along these dimensions. We suggest that organizational capacity, represented by managers' human capital, explains variation in local tax collection performance. We test this theoretical idea against panel data on most Colombian local governments, where elected mayors are the top managers determining the local tax collection strategy. We examine two indicators of tax collection performance: (1) the per-capita amount of property tax collected and (2) property tax collected as a percentage of total property valuation. Controlling for important confounders, the length of the mayor's prior public sector work experience is positively associated with the per-capita amount of property tax collected but not the percentage of total property valuation collected in property tax. Our results suggest that Colombian mayors gain relevant skills over their career. Our study has implications for other developing countries with a similar property tax collection system.     

Becoming farmers: opening spaces for women's resource control in Calakmul, Mexico

Despite empirical findings on women's varied and often extensive participation in smallholder agriculture in Latin America, their participation continues to be largely invisible. In this article, I argue that the intransigency of farming women's invisibility reflects, in part, a discursive construction of farmers as men. Through a mixture of quantitative and qualitative methods, including interviews with one hundred women in Calakmul, Mexico, I demonstrate the material implications of gendered farmer identities for women's control of resources, including land and conservation and development project resources. In particular, I relate the activities of one women's agricultural community-based organization and the members' collective adoption of transgressive identities as farmers. For these women, the process of becoming farmers resulted in increased access to and control over resources. This empirical case study illustrates the possibility of women's collective action to challenge and transform women's continued local invisibility as agricultural actors in rural Latin American spaces.     

Deliberative multi-actor dialogues as opportunities for transformative social learning and conflict resolution in international environmental negotiations

The format for formal international negotiations on environment and development sometimes prevents negotiators from truly listening to each other and adapt pre-existing positions to realize constructive conflict resolution. In this paper we present and analyse “Multi-Actor Dialogue Seminars” (MADS) as an approach to contribute to transformative social learning and conflict resolution, and the contribution to tangible and intangible outcomes in formal negotiations. Unlike negotiations, the objective of MADS is not to agree on a text, but to identify areas of agreement and disagreement, build trust and understanding and identify policy options that are tailored to different cultural-political and value systems. As a case study we use the breakdown of the negotiations at the formal Convention on Biological Diversity (CBD) Conference in 2010 regarding “innovative financial mechanisms,” and subsequent two international Quito Dialogues using the MADS approach. Through a composite of methods this article reveals the effects of the Quito Dialogues on formal CBD negotiations. The Quito Dialogues contributed to bringing actors out of their deadlock and thereby paving the way for constructive results in the formal CBD negotiations, evident by references in CBD Decisions adopted by 196 CBD Parties. We discuss key design and implementation factors which were decisive for these effects including the importance of a bridging organization, trust building, exploration of both convergences and divergences, involvement of participants with diverse and conflicting views early in the planning, promotion of active listening and addressing diverse knowledge systems and power asymmetries.     

Hydrocarbon and Fatty Acid Composition from Blowfly Eggs Represents a Potential Complementary Taxonomic Tool of Forensic Importance,

One of the most important contributions of forensic entomology is to assist criminal expertise to determine the postmortem interval, which depends on the duration of the immature stages of insects of forensic interest. On the other hand, the time of development of the different stages varies according to the species; therefore, its identification is essential. Currently, few studies have investigated the use of cuticular hydrocarbons, and none regarding fatty acids, as complementary taxonomic tools to expedite species identification. Therefore, we evaluated whether cuticular hydrocarbons together with fatty acids of eggs of flies of the family Calliphoridae, main group of forensic interest, can be used to distinguish species. The analyses were performed by chromatographic techniques. The results show that there are significant differences between the composition of cuticular hydrocarbons and fatty acids between species and, therefore, they can be used to provide a complementary taxonomic tool to expedite the forensic expertise.     

Psychosocial Factors in Adolescent and Young Adult Self-Reported Depressive Symptoms: Causal or Correlational Associations?

Using a large longitudinal representative community sample, this study identified three groups of subjects who were depressed either in pre-adolescence, late adolescence or early adulthood, and matched by age and gender to controls without depression. The 90th percentile on one or two self-reported symptom scales [i. e. the Center for Epidemilogical Studies Depression Scale (CES-D) or the subscale Anxious / Depressed subscale on either the Youth Self Report (YSR) or the Young Adult Self Report (YASR)] served as the cut-off for the depression groups. Psychosocial variables under study included life events and life events impact, coping, self-related cognitions, perceived parental rearing style, family relations, perceived school environment, and the internalizing (except anxious/depressed) and externalizing problem scale of the YSR/YASR. The study found a large number of time-related correlations between psychosocial factors and depression. Evidence for causal effect (either antecedent or consequent) was obtained only for self-esteem, perceived maternal rejection, and internalizing problems.