What's up to all the million dollars worth of game listeners out there? If it's million dollars worth of game you watching if it's ghillie on sports your wires If it's a bitch that you're watching if it's where's while we watching no matter what you're watching on million dollars worth of game Network what you need to do you need to like subscribe and share like subscribe and share like subscribe share matter of fact for Like subscribe share comment like subscribe share and comment right I'm talking share with all your friends But you've got to subscribe so you get the notification we have a lot of big Things coming no we got the biggest biggest things coming I'm telling you stuff you and you want to be able to get notifications what you need to do is subscribe Also, check out the merch we got merch all going on hit the link check out the merch buy ticket to them It's a lot of stuff going on me and I'll ghillie fests ghillie fests is coming. It's coming ghillie fests far, too I'll tell you right now quick December 8th ghillie and Waluw knockout knockout party get your tickets It's just like that right it's going down December 8th ghillie and Waluw knockout party We got DK.   We got people South Philly vs. North Philly. We got Delaware and verse verse Philly We got Jersey verse Philly big man is going down I'm getting in there No, I'm sick Oh Yeah, it's going down to somebody get your tickets y'all know how we do Don't you gonna call me the week of you're not getting in pay-per-view is going down Listen, you want to get this? Listen, you would have been a house though because somebody's getting knocked out I might even box myself It's just like that right listen man. What you tuned into you now tuned into me me me me me me me me Million dollars worth of game listen man. We got a certified Detroit play up here today, man This thing is going down first and foremost. I got to welcome you home Listen, I know you don't know but big boo boo in them. They was hold you down It was my cat's up there. You know when they was hold you down in the joint That's why you ain't had no static in there That's my homie. You don't mean I don't know No, see that's I'm you wasn't you wasn't supposed to buy and I was active on the yard man. Hey, oh you see He was out strong. He was out there, huh? Hey, Dave, but listen, man Act like he put some calls On the face time when you was in the joint we thought I said, let me make a call. I made some calls But uh first of all welcome home it was good seeing you with your kids Appreciate it was on the gram.  I'm like man, and I think sometimes we don't When we out here doing a thing and we young we don't be knowing what will we will you know, we'll be risking Yeah, cuz you know, I know was plenty times and phone calls and visits you like damn I gotta get on to my babies. Yeah, no for sure.  Yeah, and then you got a lot to him and tell him daddy at school like He liked how long daddy Danny too old to still be in school Well, how daddy come on we ain't go to daddy graduation Man, I Just took a you know that take a toll on you man Like he held it down all he won't yeah, I was but You feel that every day in their face.   I'm here.  I don't want to be thinking about What's happening with this?  It got harder didn't he? Yeah, she's like, man. I got you looking at the hours in there You know, I'm saying but I said I had a good support system.    He's just like man. I'm just happy to be out.  Yo, I threw this see if see if the car I'll do what I did that once Listen, listen, I was Cooked I was turned out coming home. I was turned out listen man.  You so I call home, right?  I don't really dig it. I'm like, yo, listen, man We're out through the block man. I need you to check something out.     You think you're invincible. Did you ever had that for what you thought? I ain't going down. I am. You know, I got money. I get out I probably didn't think I was invincible But I did feel like I'm not doing Shit compared to what I used to be on so jail is not even in a picture.       You know what I'm saying?  That's like, what?    He might be here for murder. He might be here for Carjacking. They like, what you in here for, bro?  You like what? You like man Next nigga, man. Straight up.  Straight up What did you say? In next nigga, man For real, bro.   I ain't turn myself in though. So they gave me 12 months For not turning myself in. Yeah, did you did you uh, I'm gonna keep it all the way real. It's hard, bro I don't think I could do that either, man.  All right, baby. All right.  They gave me extra 12.  There's out here getting that paper because I think sometimes Um, it don't set in That y'all millionaires.  But one thing I'm noticing you seem happier, bro Yeah, then when you was out here before you seem happier than the motherfucker, man, because I feel like, you know I appreciate more like, you know, I'm saying when you in there you get to sit back think about what you what you're grateful for what you thankful for so now I'll be like Man, I'm just you know, I want to I want to go home like, you know what I'm saying just the other day My people was going out to the club. They're like you going out.   That's good, brother Say that again No, you we coming back we coming back for you and the whole team we come back we come back with you and the whole can't Be fucked with Say no more say no more See this is what I'm talking about these niggas rich rich Let's do it. These niggas got too much Motherfucking bank gonna be like You want All right, bro You know, you know, you know what's so great To be able to to be able to come on to some solid individuals No, for sure To really make sure you're straight, you know, you got you got a team of people that really That does really want to see you win, man. And and um, what I'm seeing now is I see a lot of love a lot of times, you know, the media get out here And everybody is trying to show All the corny stuff that's going on or they try to depict that it ain't what it is I'm telling you it could be a video or something. They don't remix stuff But nobody never tried to highlight The brotherhood that's taking place, you know, especially here, you know, it's a brotherhood, man Baby Gotti said everybody putting love and love upon you to make sure you went, uh, you know Down to britney everybody wants you to win. Um, how does that feel man coming home to a loving family?  I'm gonna do it. Got me here. You know what I'm saying?   He like man, but I don't want you know what I'm saying and he was right God, he was right. Everybody and it's just like Everybody who I talked to who I've been around now.   You know what I'm saying?  You know what I'm saying and getting your back. So That's why I'm like, all right I really I ain't trying to foresee You know, I'm just Letting it come, you know what I'm saying making the music how I feel And just you know being ready for when my opportunity come for me to go up. I just I noticed something important You fresh out the joint. Yeah And uh, first of all, shout out to the Detroit Beautiful place you said My spot is sloppy crab too when I'm out there. I mean I love the food You said you said Detroit, you know, we'll be stronger together. Yeah elaborate on that because that was a that was a big that was a big move Well, I just feel like You know The world got their eyes on Detroit now, but Far as the inner city Everybody going their own ways everybody doing their own thing. Well, he might can't get booked with him They might not want him on a show with me.   It's probably the easiest time for Detroit to make a hit, but I remember when I was in there and I was listening to the radio and I'm like, damn Ain't too many people from Detroit on the radio, you know what I'm saying? But everybody was telling me like no, Detroit doing it Detroit, but I'm not hearing it though. You know what I'm saying?  If it ain't about the money, what What we doing, you know what I'm saying? So if it's really about the money, why not say all right?  Let everybody come along with me. You know what I'm saying?   You know what I'm saying? You with it or and it's probably gonna be some people that ain't with it You know what I'm saying? And I'm the niggas. I'm gonna get propped out the picture. You know what I'm saying? Hey, one thing I noticed though From from the last time we talked to you to now. I noticed the growth Yeah for sure. You feel what I'm saying Me maybe because like like a poop we just interviewed poo shies in poo was like man I seen my first interview with y'all man.  I couldn't even barely talk like You know what I mean? So now you come home. You got a clear mind. You hear the growth You hear the before you went to jail.  Yeah, and what's really important out here is niggas being from the inner city Making it out and being able to feed their family and the people that's around them Imagine how fun it'll be to be at home Is nothing below imagine right being at a go to the store without Clutching your poles, right?   I can't support it. You know they listen to the music. Absolutely. You can't I listen to people.    I'm now it's time to be in the suburbs.       Mm-hmm. He got a mansion in two different cities And I remember I couldn't eat think straight without going to the hood like I'll be somewhere for two three days. I'll be calling man. Give me a flight back home. You know what I'm saying?  You know what I'm saying? Why even get somebody that opportunity like You know what I'm saying? No, because when you come from the hood and you make it out Let's just keep I gotta keep it real when you come from the hood And you finally make it and you get the money you got to go back and stunt you got to you got to go back and then I But sometimes They don't see it. They don't believe it till they see it.  We still see that in us and we like Everybody and and it's a vulnerable state because we be so real and so tough out here We don't know how to be human beings no more. So the vulnerable state is I want to be accepted by my people By my hood by the og over there by Ain't nothing wrong with that. It's huge But because because it's it's the fear of getting hurt and getting rejected By the people that you grew up in the environment you grew up because when you were a kid You looking at mic and like oh, we had mic at the benzes yet.  You want your family to love you should give it get messed up And we had a falling outs But where we from we want us to we want our people to love us the most But i'm gonna touch on some of you say and i'm gonna touch on it because it's important Because you you you say some ball stuff and uh I had a lot of love for detroit detroit is a beautiful community and I'd been out there. I didn't talk to uh payroll grizzly or soda A gt Skriller I'm talking about I'm talking about I didn't talk to everybody babyface. I didn't talk to a v a by And I told him I told ice where I said man Y'all niggas better wake up because detroit ain't gonna be hot forever Ain't nothing hot forever.  Who gonna take care of babies?  That's life. Yeah, that's the real life. Who gonna take care of the babies to talk about that? Yeah You know, I used to be asking how y'all gonna be at the shows You know what I'm saying? How y'all gonna be in the show today?  So to see them get that chance like I was proud of that. You know what I'm saying? I was living for that and at the end of the day That's a little you man. Yeah for sure. That's a mini you every day. You want to see him grow You know what I mean?  They look a little different in she like Yeah, well nigga that got big. So at the end of the day Now the mission should be never to miss another Birthday right absolutely never miss school.  You feel what I'm saying because you're following them now And you got and you got some money.  Oh, no, because they ain't got see you could teach them a different type of education Take them differently because you got financials.   So you walk in the walmart I get three four however many phones you need for the whole family at a great rate What are we talking about? Unlimited data talk text everything Straight talk wireless available at walmart and walmart dot com straight talk Right this episode of man eyes were for game is brought to you by new amp. Shadam vodka.  Shadam vodka.  You can drink it straight up on the rocks juicer soda Or you could just make a classic new amp shadam mule But just know when you out and about at your local liquor store Pick you up some of that new amp shadam vodka Don't just walk past that new amp shadam vodka like that. You scoop it up You take it to the counter Boop get home Drink it how you like it of your choice. You can make some cocktails You know, you can do what you want shout out to the cocktail queen Tooty maybe at the crib cocktailing it up with her girlfriends But it's the holiday time right now So if that's what you went to make sure you celebrate the holiday season with new amp shadam vodka The official vodka of barstool sports Right now I want to touch on something. Let's talk about the music. You always want to touch on something man.  I want to touch on this. I want to touch on that What you always want to touch on something. You know what I mean? I gotta feel what's going on So the whole thing is The music is is a lot of your stuff You was writing in the cell on when you come out you like I want to feel this like what is your process?  So I thought it was gonna come like Right back easy in that process. Like, you know, I'm saying right But when I was in there, I once think like you ain't living. So it's a different thing. Like I freestyle Like I go in there and I just rap, you know, I'm really right.  I just did or you know what I'm saying or just idea You know, maybe I ain't do it or maybe I'm finna do it or want to do it or you know, maybe I'm paying the picture You know what I'm saying? Yeah Without living I was in there.  I had to come.  Like I got to Read half fun. You know what I'm saying? Like And then I feel like it's gonna come as like I'm getting back.  Yeah, is you working on a project? Yeah, and like how many songs deep you in? I'll say about half like I'm probably gonna do 14 I'm about 70. All right. Now let me ask you a question Before you went in how many songs you think you got on them hard drives? That'd be worthy to be there will be worthy to be released I said Lisa 90 honey Well, I'm saying is you gonna is you gonna give the people is you gonna slide some of that in? Yeah for sure. That's why I'm juggling like Old versus new You know what I'm saying? Like that's still got his relevancy like other day. You know what I'm saying? But I got I got something for y'all. Let's show as an artist. Do you do you ever When you're processed to picking a song Like do you when you read is you letting the homies hear first or you just like this is going This is the one. How do you process it or do you overthink about this shit? Like I overthink for sure. They'll tell you like it take me Years Probably to put out a tape like damn. I don't you got a thing. I only put out She Three mixtape I never dropped the album yet You know I'm saying is this gonna be an album or is this another mixtape? This gonna be an album for sure.      Gee. Gee.  Hold up. Two.       They already on the gram. We smoking charlie Isn't that charlie packed that god damn you niggas already said who murdered the nigga and 30 A lot of why I went to jail was because of how I rap I feel like They was you think the prosecutor the prosecutor used it against you not so much the prosecutor, but like the police. Okay I feel like Even giving me a federal case like Come on man, you know what I'm saying? I went to jail Like my whole federal process was because I went to the gun range And somebody recorded me, you know, okay It's a felony true.   I was still you know what I'm saying and When it came out of court, they like anonymous caller First off, I'm in Atlanta. I'm from Detroit You know, I think don't nobody know I'm down here. Like I'm still regular almost, you know what I'm saying So when I'm like anonymous, you know, I'm saying it just showed you like Them motherfuckers was watching you. No, I'm gonna give you some game though. I'm I got one better than that I think a lot of people don't understand that the street game is over. Yeah, like I'm gonna tell you a quick story. I was in the cell. I was in the hole in the penitentiary Greatest full penitentiary near the death row section where they had the the hole So this young boy come back from court He tell them these other young boys. So when he come back, they scream it through the gate You've ran his hand. Boom. Boom. Boom. Boom. So when the young boy get to the back, he get in the cell I said damn young come to the gate man. What's going on man?  He told me listen man. First of all Mind your business og He told me and some other gangsta over here this I said, I said, what would you tell him on that? He said listen og you ain't been out there Og you playing by some rules in the book that nobody read no more man.   It's over because You show me 10 real street niggas. I'm gonna show you seven is gonna tell Because I could I could quick and tell you it's easy for everybody to say. I'm a day one I'm real you ain't never been tested to say it was day one.  Goddy. No, I'm like Going back. They're not going the first time man. I'm like, bro I just can't see a nigga going it.  You know what I'm saying?   I just push the subscribe button to the motherfucking streets Yeah, I'm in the streets. I subscribe to the streets.   Yeah whatever it is and My woman battered in a motherfucker Feet looked like she didn't walk on the motherfuckers until she was about 20 years old And she wrote me from one prison to another prison and said, babe, don't be over there stressing if I gotta do two years I can do it. So the thought of a nigga telling.  Listen, listen, young boy. There's out there.    Yeah, you like He's ain't leaving these hoes And I'm gonna tell you just in these new young girls Oh, they ain't got the murals of the girls back in the day The women back in the day get you at least a year before they start just blazing.  Get him out the way Wait for you to go. Well, yeah, he gone. Where you at? I mean He's in it too. That's why he called me go around here.  I ain't no more time. Listen, listen, I landed too So the home girl, you know, I'm talking about B. She was going to spell me.  Oh no, she ain't here. I'm like I had to I had to catch myself And you know, make sure my composure was right because it seemed like some of our Mack truck just ran over my heart I'm in the forum like this. Oh my god.  My baby. He got my baby So I had to get myself together So I got to get myself back together because she told me that he'd go to school She was going to school school I could believe that shit, man. I was hurt She was going to the school.  You was in jail.   They hurt you. Yeah. Do you do you see them these days? You see any of them? Any of them? Oh, he's still here.  The petty is real. I might try to make some features. Yeah, he drinks it Straight up. I can't wait to see a beach Man, I'm a step out of the right way. They hurt him. He was in there bleeding No, no, it was so it was one that you thought was on your side.     I wasn't saying all that you cried. I was called timers.   No I told that's how you get the action.  I'm wireless.   I want to I want to make a We'll make a free woman get on this You know what I'm saying Hey, he tell my man, you know all the real niggas get the dead in jail, man And that's a myth. Stop saying it all the real niggas did as you know all the court niggas is in jail All the all the niggas Right now niggas about 50s though like Yeah, why look what a 63 year old? She was gonna stop, but she was coming up in the jail Man be right in them niggas too though. What? Hey man, I swear to god, bro.  So yeah, he tell this to the jail.    Yeah, but I had me in there working in the kitchen Oh, what was you doing in the kitchen? What was 42 doing in the kitchen? In the kitchen bro see after I was at they was being funny like putting you to work Man waking me up at four in the morning, bro Like That was my schedule. That was his schedule for the breakfast and all that So I'm just soon as I get in there, I'm sorry.  You know, I'm saying you trying to run some game Yeah, so she made me rap a thousand forks. He was a prison waiter.  And they knew I rap. She used to tell me. Hey, P. Diddy She called you P. Diddy.    You know what your job is She made me sit down and rap a thousand forks. I even wanted I remember I went to the uh supervisor Like bro, why you know, I asked for this job, bro. You know what I'm saying?  So They end up getting me out of there and though because I was I was real chill, you know what I'm saying? So They respected that you try to act like he was looking out for nothing my fucks could use this Yeah, yeah, how much how much was they paying you a hour? I know got paid. So they burnt you.    Oh, but hold up. Hold up. You were petty How much how much would you pose to get an hour? I just need to know that I think I was making like seven cents. All right now. Hold up. How much would you make in a show before you went in?  You mean to tell me you wanted for a seven cent check And you was mad about about 10 hours. They like all that 70 That's crazy. You was a petty money. You're petty. You're petty, man. They was petty.  I'm a brass But no, but no all jokes aside sneak out eight cars walking up and just asking my fuckers for 70 cent All jokes aside, they're like you got 11,000 on your books All jokes aside, you went from getting a hundred thousand to seven cent and and the reason that's important is people need to pay attention when we got these blessings and no disrespect your blessings because That's that's like humanly impossible. I'm getting a hundred thousand For a show. How long was your show? 45 minutes. So you went from getting uh for 45 minutes getting a hundred thousand to for an hour getting seven cents an hour Yeah, y'all add that up. Think about that.  I'm still salty. He wouldn't try to get that check. He's petty.  Detroit nigga, man. Hey, I need all my Yeah They work in me Now when I came in here, you was hating on minivans my car collection We got to see your car collection. You better You better not you better be you better. I'm getting tight.  I got some classic minivans. You know, I mean tight man.  No cap All right, let me ask you guys, you know, we was from Detroit. What side would it be from? East side Okay, east side, okay There's only one side of Detroit. Is that where slobby crab and all that food is that that's downtown That's where you'd be from. You'd be from center city, nigga. I'm trying to get some good food You'd be from center city You should all be posted up with a chenola. That's my favorite hotel. You know what I mean? But you went to jail ain't till though. Yeah, that's right. Yeah, he tried to No, I'm gonna tell you what happened. I'm gonna tell you what happened. This thing is snitched on me. Fuck, he's snitched on me That's why I didn't do it.  He on the ground talking about Cuz come from under there Robberies, but let's make a hold up. Hold up. Hold up. Let me let me straighten some out. Nigga, you snitched on your wife. How you get out a couple days?   She gonna when I got out the jail.  How long you do? I ain't do no time I was waiting on bell 10 days.  I'm getting to the bottom of this show.     What about with my wife? She ain't got to answer the phone for you nigga.  I'm just gonna say this about the Detroit lions, right?   I'm not but Barry Sanders walked out.     This is about now Don't let nobody get you carpet and pass. Oh, all right. You're trying to say I'm an old nigga Who liked it for back Thursday? We want to see y'all bro NFC championship We the last motherfuckers We want to see what don't nobody want to see us, bro. What's y'all record? 62. Oh, what's our record? If we 62 We the best team at NFL. We hold on. We was the best team last year too, right?   Leave me in Vegas, bro. In Vegas. We should make a bet Shit, we can make a bet.  I just told you I was buying y'all ticket.  All right. Got jail. It hurts.   He's done out here, man He's gonna retire in two more years.  No jury. No jerry. Y'all ain't getting back first Only jerry. I'll never want no jerry. Listen. Listen. The only jury in Detroit is on you Baby face right? Yeah, easy. That's it.  It better be that.  That's something like that's probably like About 700 out there.  Oh, you did, you know You see that? Yeah, that's me too. Hold on man. Yeah, that's a quarter on that. See these niggas is You know, I said, that's a quarter on electric. These niggas is disrespectful. That's a quarter on electric, bro Astro wallo This nigga just said I got 700,000 dollars in cars. Yeah, that's 702 cars, but Did she get up in the ems, man? Paying taxes.  It's the 13th. Come in nigga.  See why they'll be bitching high guys They say it was a million dollars What is it, man? I'm in, hurt Who hurt? I'm bitching.   I'm giving this money too But listen least least least you making the money to do that in in it Tell us with all these car all this money you got you got real live good business partners And the reason I say partners because we gotting them do is like there's a partnership man real live business, man I've never seen a label where everybody's turned up everybody getting money. Yeah, I don't see labels like that I'm just being real. Yeah, everybody is getting money. Everybody's up You don't see that because a lot of times the CEOs of these labels They still be trying to be on the stage and and blocking the artists a lot of time. Yeah You know what I mean? You don't see that over here. It ain't happen. I want to do it be hard picking Your label one you got to worry about that Yeah, because when you want to motherfucker see See the best part about y'all is that Y'all came in when God he was seasoned. Yeah so You know Not saying he would have been like that when he was younger, but even the thought of even competing with y'all is not even a Now part of him niggas mentality Because a nigga like everything that y'all trying to get I already got already accomplished that So I don't want to compete with y'all want to eat with you It's a difference big difference. It's a big difference Yeah, and it makes you want to go harder.    You got too many Old niggas hating on the young niggas.   You're like, damn, what is y'all doing? A lot of youngers get so it's just crazy. But listen, let's get to these cars, man I'm ready. I'm ready. All right. Let's go get to these cars, man It's just like that. Right.  Listen, I got the minivans, but I'm a chill I mean we won't go check out. We're gonna go check out a couple 42 whips man And we want to see that rap book.  Yeah, man. This is white, man.  That's when you're working the ashes or you This thing beautiful on the inside All right, so where that rap book at You got the rap book and until you drive around with the rap book There's my jail mill, man. Let y'all know I ain't playing around. You got the jail mill and all that Me ain't got no rap book in here though. Yeah, I do Let's see these rounds You still got this jail mill, man.  Oh, you got some bars up in there, huh? As you're using this though, is any of this gonna be on I ain't really getting to it yet, but Like, you know this, I still got the Kool-Aid from the hole.  Who used to write you the most? My girl. Oh, okay. I ain't no okay. You got that good love for you. She held it down. She robbed me Any rappers used to write you? Check on you? I used to hit them on them. You know what I'm saying? Oh, yeah, yeah, yeah Muffers from all over the world Yeah, that ain't all your men leave them. No, this ain't all my men.  I kept all her letters and she's like Make sure you know it. I kept my woman letter. She wrote me cuz you got one letter man. You was in jail for 19 days It didn't matter. I kept it. I still kept it.  I should get them through there Make sure y'all write y'all people man sit on pictures man. She helped more than you think That's what it's about So we gotta check that a whip out. He got real bad, but I'm gonna get to that, huh? What's that? Free me You know what I'm saying? You gotta do something with them. You gotta do something with them lyrics man. No, I'm gonna show them. Do something.  I'm still running around in that rocket Yeah, I smoked that SEO put this on the ground He said my name ain't good He said you smoke this motherfucker Like that.  You will have to hold on man. I might show you how to Go around the corner Yeah, it's all for real man It's been lit up when I go all my niggas born if I blow we want to see this homer, man I don't do that man I don't do that man. It's been probably It's probably flat. Let's go see this homer.   If you see me in Vegas He ain't gonna be in Vegas.  I'm 30s. He coming to watch the eagles playing big That's gonna be me in Vegas. I'm 30s man. You know what I'm saying? Just some good shit, man.  It's going down, man over 25th, man Detroit baby, you know what I'm saying?  They eat only young eternity.   Oh, is it? Yeah, you'll give him some work.  Come on, man. You got one of these? Yeah Not like I know I got a uh, bro I got T-Rex the bike T-Rex the truck. Yeah, I think that thing moved on it. Yeah, it was like a motorcycle. That thing ain't cutting off But let me start that join-ups.  Yeah, that thing is done That thing nice though. Y'all got this thing back here back here Baby y'all want some the white one here Or no, we got toy all type of toy. Y'all know y'all not playing in this room. We got you know 42 we got the biggest up in here man. 42 is going down.   Oh, we pulling up the 25th. Detroit, man We're going to have a car show bro and all the youngins that wanted they want to call us and and that's doing it And we you want to show us that you're snapping and not capping we pulling up we pulling up, man And we might come to Detroit.  Who's snapping and who capping? Free us you out of here


It's a great pleasure for the UNI wider staff myself included to wish you all a warm welcome to this July 2017 wider development conference entitled Public Economics for Development. Time to turn to the opening keynote by Professor McKean, who as I've already indicated will share with us his thinking on tax administration. Professor Keane is Deputy Director of the IMS Fiscal Affairs Department and before joining the IMF he was Professor of Economics at the University of Essex and visiting professor at the Kyoto University. He was awarded the Moscow Prize in 2010 and is an honorary President of the International Institute of Public Finance. Professor Keane has led technical assistance missions to well over 30 countries and is co-author of books on the modern BAT, the taxation of petroleum and minerals and changing customs. McKeane is a true expert and in addition a great colleague. It is a privilege and an honor to invite Professor Keane to take the floor. Please, thank you. Thank you very much, Finth and it's a very great pleasure and honor to be here with you. So the context then of what I'm going to be talking about is this wider rejuvenation of public economics for development. Actually it occurs to me as I was listening that in fact a lot of my presentation doesn't particularly distinguish between developing countries and others because I think at the level a lot of the methodological points are going to make are they're really equally applicable to all countries. Clearly the application would vary but I think there's a lot of commonality in the themes and methodological issues that I get to be touching on. So of course we know that we have some key characteristics of the work of the kind of revival, rejuvenation of work on public economics in the development context. We have as Finn mentions this renewed empirical focus with careful attention usually to issues of endogeneity, maybe not quite as much modesty on external validity as one might like nonetheless, clear methodological improvements, use of new data sets including but of course not only large administrative data sets and at the end I'm going to mention a couple of new data sets that I've got I think maybe of interest to researchers and of course there's an increased focus on issues of practicality, issues of administration and I suspect where Finn was thinking about was wondering about research topics I think this is going to become an increasingly important area really because of technological change, technological change it's not my topic today but it's going to change not only how we do what we now do but the things we can do the things we can do can potentially be extremely different in terms of policy design from what they are now we've really hardly begun to think about that I'd say in terms of tax policy we haven't really thought about that at all we focus on some very narrow issues we haven't embraced some of the wide issues I'll say a little bit about one aspect of technological change digitization as I go through the talk so there's clearly again as Finn says a large and still very rich agenda in fact I think there's still a lot more to do in terms of I'd say better integrating theory evidence of practicality certainly on the tax side and perhaps you made it take a little bit of an undertone in my remarks that actually this the rejuvenation has really delivered as much yet as one might hope and that there's scope to do I think a lot better job in terms of this integration but let me then that's the wider context and let me then say a little bit about to offer you some thoughts on tax administration issues in that in that setting so I'm going to start by reflecting a little bit on the state research on tax administration records and policy focus a little bit on what I'm going to call tax gaps and how one might think about integrating those rather better in thinking about tax policy in tax systems this is really an example of how one can I think actually economists can actually help to bring insight into things that administrators worry about then I want to say a little bit about the rather interesting idea of optimal tax administration and then offer some some final remarks including if I have time a little bit on a couple of these data things so what about research on tax administration clearly there's been a bit of an explosion recently before that the Lyftian tax administration was basically boring and basically what the I hope people here audience weren't actually engaged in research at that time but it was not it was not the the most exciting field which are probably now certainly is amongst them so there's a lot of work for example on measuring administration costs administration costs I mean the costs that the tax administration incurs in implementing the tax system and measuring to compliance costs that is the costs that taxpayers incurred in complying with their obligations or perhaps evading their obligations or planning around their obligations so a lot of work on measuring these two things not really much in not much interest in well why should we care about these things so what there was no real answer to the question so what question but a lot of work done on this not as straightforward as it might sound it's actually technically quite difficult conceptually and technically quite difficult but nonetheless it wasn't really clear why we're why we're doing it and on the theory side there was a lot of work built around some of you may know the Allingham Sanmo model but a kind of a standard model of tax evasion which really didn't explain a lot of things we actually observed so there was a lot of kind of theoretical agonizing over how to make models look a bit more like what we observed by going through you know non-expected utility all this kind of stuff to try and make the models match some basic stylized facts rather better so that was what the research was doing wasn't frankly terribly exciting wasn't the kind of area you would necessarily push a bright graduate students to get into notably there was really no established framework by which you could say well what is the optimal level what is the appropriate level of this administrative intervention how do we assess for example the creation of a large taxpayer unit introduction of a new third party withholding nudges of various kinds what is the actual framework within we within which we can evaluate these moreover how does that framework relate to our framework for policy because on the policy side as I'll say in more detail we do have we've had for many years a very well-established framework for thinking about tax policy interventions we really didn't have anything like that on the administrative side by now you'll have guests and I'm going to be giving you a such a framework later on but nonetheless this is the state of state of play until recently so the recently then we've had this explosion of empirical work and there are many very technically excellent papers out there that use experiments natural or otherwise to address various issues of tax compliance that is extent to which the way in which taxpayers meet or not their obligations just to give some of the my kind of somewhat random but these are amongst my favorite examples as an excellent really good paper by Pomerance which looks at compliance in VAT change and this is a this is a very in it in genius study it's kind of standard thing in that what she did was she sent letters to various VAT registered firms in Chile telling them that the chain basically saying your chance of audit has gone up fairly standard thing but the interesting twist was she looked not at what happened to their compliance but what happened to the compliance of the people they bought from and the people they sold to because that's casting light on how this that chain how the chain of VAT obligations works out and I'll say a bit more about that in a moment another nice study looked at the effect of lotteries in Sao Paulo in Brazil so lotteries that these are these arrangements you may be familiar with where essentially retailers are encouraged to give you an invoice VAT or retailers are encouraged to give you an invoice exposing themselves to more close the monitoring and the incentive them to do that comes from you because the invoice becomes basically a lottery ticket so clients have an incentive to request an invoice because it gives them a lottery ticket so it's a very careful experiment of the natural experiment to try and look at the impact of lotteries on tax compliance and then of course there's a whole set of papers that look at nudges the taxpayers of various kinds these are these kind of letters saying well you know your neighbors have paid their tax wider view or this is what your tax revenues used for and looking at the impact of on compliance of these kind of nudges so there's a lot of a lot of very careful high quality work going on but of course the question is well what of tax administrators actually learned about this so where I work at the fund I have about 40 colleagues who are tax administration people this is what they do that's what the careers has been has been advising countries on tax administration what do they actually learn from all this well I think the pomerance study does teach something because one of the things that comes out of the pomerance study which was the bat chain one that I mentioned a moment ago because there's always this question that for those of you know how the VAT works you know why I charge you you take a credit but you charge your customers so on and so on there's always this issue of well if you want to improve compliance in a VAT do you put your enforcement measures at the start of the chain say on imports and big businesses or do you put it at the end on the smaller retails so do you want do you want the compliance to kind of ripple forward or do you want it to ripple back and one of the implications that comes out of her work is a very count to me at least counterintuitive one which says actually start at the end you start with the retailers and try to work back in terms of compliance rather than focusing on importers and big businesses at the beginning of the check I'm not sure I quite believe the result but you can see that's a really useful result for tax administrators that's actually very the kind of thing that really can help perform administrative interventions a number of other studies I have mentioned them I've done things like document the importance of withholding schemes the idea that you know it's important to get hold of the money for the tax authorities get hold of the money before people can spend it and they're very eminent papers on this this is this I would see is rather different if I go to my tax administration colleagues and say do you know the tax withholding and also third-party reporting is really important they will look at me like I'm an idiot that's what they've been doing at least since in the UK at least since the late 1690s the land tax was the first why she wasn't the first since discovered the first withholding in the UK was 1245 so tax administrators don't really learn much means maybe a very nice very well documented study but it's not actually terribly helpful on the lot trees you can and the nudges there is a question well you may be able to show some some potentially some revenue gain from these things but is this really first order importance when you go to her when we think about the revenue mobilization challenges we think about for achieving the sustainable development goals do we really think lot trees on nudges are going to give us enough money frankly and the answer I suspect is actually not that the actual numbers that come out of these studies are really quite small these are not the things that administrators really need to get to grips with you know if they're ready to achieve these revenue mobilization objectives a nice research papers very nicely done but in terms of helping achieve something real in developing comes in elsewhere we still have a lot to go so that's why I think there's still quite a way to go in terms of trying to make theory more useful by providing some practical frameworks in which we can think about administration and also integrate I think about administration with some ideas on policy so what I'm going to do in the rest of the talk is to try and talk through some of those some of those ideas and really taking as my starting point something the idea that I mentioned a moment ago the idea of a tax gap tax gap wanting to explain in more detail what I mean but this is the idea that there is a gap between what the tax law says the government should be collecting and what it is collecting and more precisely I'm going to call that the compliance gap so tax administrators actually care quite a lot about the compliance gap and they've actually started measuring it quite quite carefully in recent years and I'll say a bit more about that too so I want to take this idea of a compliance gap and think about well what is the significance of the of the tax gap when we think about why the tax system reform administrative reform policy reform how do we as economists make sense of this idea that seems to have some appeal to administration people and then I'm going to take up from there the question of well what is the optimal tax gap probably the optimal tax gap is not zero it's probably not optimal to go to world in which everybody always complies with the tax obligations 100% because that's probably going to require quite heavy administrative costs compliance costs it may actually have some adverse effects on behavior this thought to add to the distortions in the tax system and so on so the optimal compliance gap is probably not zero so well what is it how do we think about what an optimal compliance gap is when you think about that question that takes you into a wider question which is why I got to focus on which is well how do you think about optimal tax administration more generally how do you think about what an optimal administrative intervention is and as a quarry of that how do you go about assessing administrative interventions what are the kind of things you need to know in order to decide whether some particular administrative reform is good or bad so those are the kind of issues I want to to focus on so I'm going to say first a little bit about flesh out a little bit more this idea of a tax gap and why it might matter and how these it's a way in which we can think about integrating policy in administration in ways that can be quite useful for first order importance problems of revenue mobilization so I'm going to think about this by in the context of thinking about the VAT so of course for many countries not least developing countries VAT is an important source of revenue making the VAT work properly is going to be a key to achieving any kind of revenue mobilization goal so let's think about VAT performance naturally people like us the fund we get very interested in what happens to VAT revenue so let's think about how we can understand developments in VAT revenue so here I'm simply writing VAT revenue V as a percent of GDP why so the left is that revenue percent of GDP and then simply by multiplying and dividing various stuff you can write the VAT to that revenue ratio in this as a product of three things one is Tau S which is just the standard rate of the most common rate of the value added tax skipping to the end C over Y is just aggregate consumption in GDP and then the thing in the middle of this EC is a concept called C efficiency which is going to be important in in what I discussed this is a common measure that people use to think about really how effective a value added tax is and what it is as you'll see in the definition there C efficiency is basically revenue from the VAT divided by the revenue you would get if you applied the standard rate of VAT to all consumption so for example if you had a VAT that tax all consumption at the same rate doesn't matter what the rate is and there was no avoidance or evasion then C efficiency would be one so it's a you can see it's going to be a kind of measure of departures from a uniform VAT on a broad base I know for this audience there are going to be issues about desirability of a VAT the uniform rate on a broad base but maybe for this analytical purpose we can put that aside I'm quite happy to discuss that in itself so once you've done that you can then think about well okay so what how do we explain what happened in VAT revenue so here for the further some years ago now this basically the dots show what happened to changes in VAT revenue by income group over this particular period so what was driving that well your first guess might be well maybe they've been playing around with the standard rates well actually no the standard rate doesn't explain much of what's actually happened to VAT revenue perhaps surprising what about changes in consumption relative to GDP well no that doesn't really help much either in fact it tends to go the other way in a number of countries so what really explains it is the thing in yellow except in high-income countries particularly in the non-high-income countries is changes in C efficiency so if you want to understand what's happening to VAT revenue C efficiency is the thing you really need to understand standard rates not a big story the real story is all to do with C efficiency so what drives C efficiency well you can do another kind of decomposition and write C efficiency as again this is just multiplying and dividing by various things to get to get it to look nice so what you end up with is C efficiency if you look to the right of the equation is the product of this 1 minus P and 1 minus what's that gamma right capital gamma so gamma is is the compliance gap so gamma for example is the difference between the revenue you should be collecting if the tax system whatever it is uniform rates or not whatever it is that's the revenue difference in the rev you should get if the thing was properly enforced ratio of that to the revenue sorry sorry the other way right so ratio of the revenue actually got to the revenue collective the thing will properly enforce so that's gamma it's a compliance gap the other term P I'm going to call a policy gap subject of qualification I mentioned a moment ago this is basically the difference between the revenue you've got and the revenue you would get if you had a uniform rate on all consumption so P is really picking up the effects of rate differentiation exemptions and so on gamma is picking up the effects of non-compliance so what's quite neat about that well before I spell out that more just to remind you then the compliance gap is this excess of essentially basically telling you how much you're not collecting you should be collecting and as I mentioned this is something that tax administrators have got really interested in measuring recently UK has been doing this for several years it's now done regularly for the European Union one of the things that we do at the fund is we have this thing called the RA gap project which basically goes to helps developing countries in particular to measure the VAT gap we're doing work on the corporate taxes as well but basically getting a numbers for what's going on with the compliance gap as we previous slide implies really what you want is a major compliance gap and combine it with a measure of the policy gap one of the neat things by the way of course is that if you know see efficiency see efficiency is usually easy to get so if you get one of the other two for example if you know the compliance gap then you can figure out what the policy gap is so you don't need to measure all three you can infer one from any two of them so for example I mentioned this is the kind of thing we've been doing in a number of countries don't need to go through the details but on the right Uganda the blue line is an estimated compliance gap the red line is an estimated policy gap South Africa ignore the red line the line at the top is the policy gap and the line at the bottom is the compliance gap so why is this interesting this is really telling you that if you're looking at Uganda the real issue is compliance the policy gaps actually not that bad the real issue is compliance in South Africa on the other hand it's the other way around but in South Africa the real issue is the policy gap it's not so much the compliance gap in terms of thinking about the overall effectiveness of the VAT so this kind of analysis I think bringing together a bit of economics with a bit of administration helps you identify what are the priorities reform so Uganda you can quantify all these things of course you can say well actually in Uganda if you were say to a half the compliance gap that would get you three points of GDP which is a big number so this is kind of when I when you're thinking about making real first-order effects on on on revenue mobilization that's that's a big number and you can go further in this kind of analysis to try and figure out where the compliance gaps are arising so the methodology of this of this gap analysis which I won't go into now does let you identify particular sectors in which the compliance gap arises so on the on the left basically the numbers correspond to different sectors and you can see where the biggest gaps between potential and actual collection are by sector and that then informs that potentially informs your administrative intervention so what I like about this of course and well just to give another example if you think about the the UK which as I mentioned has been doing this for a while you track what's happened to the compliance gap over time and you can think about well how do we explain it well a couple of things come to mind we know 2005 was a big period for carousel fraud and we know that the crisis years compliance always worsens in economic crisis after economic crisis so again this is the kind of things you can try and figure out what's really going on with compliance clearly there's a bunch of modeling potentially to be done on compliance behavior even at an aggregate level so what I like about this is a kind of framework which brings together some economics and administration in thinking about essentially the balance between an appropriate design of administrative and policy interventions figuring out where the kind of bang for the buck is all in a kind of coherent framework that lets you think both about policy and administration but of course there are come some problems with with this and the one question that comes to mind which is a question that I always irritate my tax administration colleagues with because pretty much whatever they figure out the compliance gap is they tend to think it's too big and that's a kind of a natural thing to do but as I mentioned collusion the compliance gap is not costly there are going to be resources there are going to be distortion involved so what actually is the optimal compliance gap how do we know whether the compliance gap is too large or too small more generally as I was mentioning before how do we how do we go about characterizing optimal administrative interventions and that brings me kind of to the second main part of what I want to talk about which is this idea of trying to get towards some notion of optimal tax administration and more precisely sort of there are there are kind of three questions that come to mind that one might want to ask so one is well how should we assess administrative interventions so as I said if someone is I don't know if you're having a kind of functional reorganization of the tax administration if you're thinking of opening up medium some medium taxpayer offices if you're thinking of changing the remuneration policy for tax administrators how would you actually go about assessing whether that policy potentially is or in practice was a good thing or not and you think about and as I said that we don't really have a framework for this whereas we do have a very well defined general framework for thinking about thinking about optimal policy particularly thinking about optimal tax rates many of you will know for example they were in particular of the concept of the elasticity of taxable income so the elasticity of taxable income is basically the responsiveness of the tax base to the tax rate that may reflect both behavioral changes and avoidance evasion decisions and there's this pretty seminal result going back to Feldstein that says really that's a sufficient statistic for thinking about the welfare impact of change in the tax rate the clever thing is you don't need to know what the responsiveness is in terms of work effort relative or compared to the responsiveness in terms of evasion or avoidance all you need to know is this summary statistic of how change in the tax rate affects taxable income and the higher that tax rate is the lower the optimal tax rate tends to be because that means more distortions behavioral responses at the margin so when policy we have a very well-defined sufficient statistic for thinking about tax rate interventions the elasticity of taxable income well what about administration if we think of also administration is something governments can vary just as they vary tax rates is there also a sufficient statistic on that side of things is there some single number that we should be thinking about when we do evaluation work on administrative reforms some sufficient statistic for making normative judgments and evaluating policy so that's one question the second question is the one I've already mentioned which is kind of a corollary of the first one so once we have a theory of what optimal administrative interventions are can we then figure out well what how do we characterize an optimal compliance gap in that setting so that's a kind of a special case of the more general question of assessing administrative interventions so how can we know when a compliance gap is too big or too small and the third is kind of kind of an amazingly basic question suppose your your government you need to raise some revenue you need to raise a whole bunch of revenue to meet the SDGs or whatever well you basically have two ways you can go about it you can think about raising tax rates or doing or it's or policy measures more broadly and or you can think about strengthening enforcement or more generally by undertaking administrative reform so this is a very basic choice that really all policymakers face yet and the question is well what should it be what is the better route to go is it better to to put your resource into closing compliance gaps or into or to raise additional resources by playing around on the policy side very basic question yet we don't have any as far as I know no one has ever given a particularly satisfactory answer to that question or even a framework within which you can think about it so that's another kind of challenge in all this is to think about well how do we know which is better which is better to raise revenue visit administration or policy measures so those are three questions let me kind of set up a little setting a framework to kind of address them so this is based on some work with Joel Slam one so I'm not going to go through the algebra in any detail for those of you who like algebra this will all be very obvious for those you don't like algebra me trying to explain it won't actually help but basically so here's a kind of very standard framework let's just think about the representative individual we can talk about extensions later so what does this individual do well they earn some income they will wage right W they supply some labor L they pay some tax rate with big T tax depends on their wage income minus some amount E that they conceal from the tax authorities so it could be evasion could be avoidance for the moment I don't really care so tax is kind of your is on your declared income on the other hand there are some costs see of either complying or not complying with the tax system excuse me those costs depend on how much you avoid or conceal E but also on this alpha thing this alpha thing is going to be important that some administrative intervention so this is some administrative intervention that works by making clients more or less costly and then there's also the end V of R some valuation attached to the public expenditure that the revenue finances so the revenue little R is simply the tax revenue less some administration costs big A of alpha so those are the administration costs what it actually cost the tax authorities see on the other hand is more like compliance cost cost incurred by the taxpayer so what's going on is the taxpayer chooses labor and how much to avoid or evade the choose L and E the government chooses the tax rate T and is administrative intervention alpha so this is a very this is for those you know it this is basically the same as going to Chetty Sy's framework but with an administrative intervention thrown in on top so not surprisingly when you think about the choice of T there's nothing new here this gives you this the standard result standard and familiar result that the elasticity of taxable income is a sufficient statistic for thinking about the optimal tax rate so the higher that elasticity the lower is the optimal tax rate and as many of you all know we now have a huge empirical literature that tries to estimate this elasticity of taxable income in various circumstances well so nothing new then but the framework does help us to answer those three questions that I mentioned firstly when you think about administrative intervention you get a very simple rule for the choice of alpha which is this there's this thing on the left called phi which is think of it for the moment as a ratio of administration and compliance cost for revenue the interesting thing there is that's pretty much what this boring literature I started off with the outset has focused on and I'll come back to that in a moment so on the left we have cost terms boring stuff but there's been a lot of work estimating them more interesting is this E thing so E big E means an elasticity so this is the elasticity of Z with respect to alpha what is Z Z is taxable income so it's the WL minus E it's the kind of income the tax authorities get to see so this is just the elasticity of taxable income with respect to the enforcement parameter so what's going on here why is this at all interesting because now this elasticity which more generally is an enforcement elasticity of tax revenue is a sufficient statistic but think about administrative interventions so all you need to know on the administration side an exact parallel and in some respects actually more general than the elasticity of taxable income on the policy side is this elasticity of tax revenue it's a basic responsiveness of tax revenue with respect to your administrative intervention so that's the answer to the first question there is a sufficient statistic and it's this enforcement elasticity of revenue and so I won't go through it here time doesn't allow but you can think of you know if you give me numbers for the valuation of public goods you give me numbers for administration costs and compliance costs I wave my hands a little bit but then I can basically tell you whether more or less enforcement is a good idea so basically this gives you a simple rule of thumb for figuring out whether an intervention is good or bad whether you should do more of it or less of it there is no one's ready though as I said there's a huge list on elasticity of taxable income not really anything directly on this enforcement elasticity but you can back out some estimates kind of more or less by serendipity by chance from some things that are out there I won't go through it but so the compliance get measures I mentioned you can back something out the closest is there has there's been some work done at the IRS in the US from which you can infer pretty careful estimates that turn out to be of this enforcement elasticity but I won't go through these numbers here the point is that this is clearly a kind of you know we have an industry on the policy side we're really stuck for numbers on the administration side just to say a bit more on that cost term there's fee the one that was on the left here this fee term here so as I mentioned that's more or less a ratio of compliance costs plus administration costs to revenue which is what that older literature focused on with a couple of wrinkles that I won't go into one is as is well known you have to wait for social evaluation purposes you have to wait administration and compliance costs slightly differently and compliance costs are a little bit cheaper because they're essentially paid directly by the taxpayer as a lump sum not in the form of a distorted taxes and of course not surprisingly much of the literature has focused on averages of these administration compliance costs what you need for this is marginal costs but nonetheless we can think of getting some numbers for that so just to give an example there are there's people this is not hard to apply and people are beginning to apply there's a paper by Meiselman who essentially applies this framework to a kind of a fairly standard thing of sending letters to potential or suspected non-filers in the city of Detroit and basically you can go through the kind of this is just a discrete analog to the framework I was just describing so you can see for example it depends on this valuation of public goods this delta z the change in the taxable income which is where this enforcement elasticity term change the administration costs and compliance so he goes through the exercise of actually putting numbers on all these things and actually turns out that you know this is the kind of fairly standard experiment it turns out of course the letter does leads more compliance but isn't a good policy does it make sense as a policy well it turns out the answer is no when you do this properly I guess we're often tend to think of these netizens generally being useful this one clearly is not is not worth it and importantly just as a kind of an aside the reason it doesn't work is because of the compliance costs and these kind of which turn out to be quite large um people expect that you induce people to fill in reforms fill in forms that take them a lot of money that take them a lot of time we don't actually give you much money the aside there is is simply to note the compliance costs matter a lot in all this people often do these kind of exercises and maybe say a little bit about administrative costs don't think at all about compliance costs but compliance costs can well be the dominant consideration in lots of these exercises and again I think when we think about areas where we need to do more it's clear that we tend to ignore compliance costs much too much question two and I'll be fairly fairly brief you won't be surprised that you can you can basically rearrange that optimality condition to get an expression for the optimal compliance gap it depends on a slightly different elasticity which is not surprising because the compliance gap is not a welfare measure so that elasticity is not sufficient because compliance gap itself is not a welfare indicator but you get a very simple rule that lets you figure out whether compliance gap is too big or too small or not so again at the bottom I just give you some illustrative numbers if you tell me you know if you tell me if the compliance what the compliance gap is then I can figure out what that elasticity has to be in order for it to be worth undertaking a reduction of that of that compliance gap third third question was this one about the administration versus policy and something that drops out very neatly from this framework is really just a very simple condition that tells you whether you want to raise an additional dollar through by raising the tax rate or by administration it's not terribly surprising what turns out to matter these two elasticities tend to matter as well as compliance and administration costs there are some wrinkles but it's not terribly surprising but what's important I think is the thing I'm not showing you which is really just an explicit expression the less you just put numbers in and figure out well this is what we should do we should go with administration or we should go policy once you think about things in this way once you think about administration and policy integrating this way it does actually also raise a number of other questions which I think people haven't actually thought about much take another question so I've been going on about administration integrating with policy well or administration and policy or more precisely administrative interventions and tax rates are they strategic substitutes or are they strategic conflicts that is if for some reason your administrative your level of your administrative spending is fixed too low does that mean you're going to set higher tax rates or lower tax rates than you otherwise would intuitively it's not completely obvious and it turns out that that matters quite a lot just to give you an example of why it matters suppose we think about technology and suppose we think that really what one of the effects of technology is that evasion is going to be make evasion is going to become harder it's going to be easier for tax authorities to detect evasion it's not clear that's true but let's suppose that's the story well you can then ask well actually okay so evasion is harder does that mean we think tax rates are going to be lower because it's easier for us to raise revenue or do we think tax rates are going to be higher because now there are less distorting effects from the tax system well that turns out to depend on whether these things are strategic components or strategic substitutes I won't go through the diagram on the left but basically this is just drawing you know on the bottom is alpha on the left is t so the t alpha shows what is the optimal tax rate conditional on on a level of particular level of administrative intervention similar alpha t play around with these curves and you can see basically if technology makes detecting evasion easier that means the alpha t curve or the t alpha curve shifts to the right and you can see that in this case the tax rate is going to the optimal tax rate is going to fall but not too hard to believe but if these curves were differently shaped it would go the other way tax rates would go up as a consequence of digitization so this is just an example of a kind of a fairly I don't know I've never seen anyone even think about that question at these things components or substitutes and it matters actually quite a lot for things that we're going to be facing in the future there's a whole load of possible extensions I won't go through it turns out to be fairly robust framework easy to have many administrative instruments to think about multiple households all these kind of things straightforward to do gets a little bit more complicated when you allow for slightly more general forms of concealment costs compliance costs but basically you can extend this all fairly straightforwardly so with that then let me let me just let me just conclude so I hope having sort of persuaded you that or tried to persuade you that there is still a lot more scope for addressing first order policy issues by better integrating theory evidence and consideration of practicalities some of you will have seen this juxtaposition of quotes that I've used before I confess so several years ago a slumber of Yadzaki said well basically the theory on tax administration is pretty well developed who is trying to put the rest to rest the claims of all this stuff is understudied on the other hand there's John Haseldine who's a tax administration guy who basically says that this John tax administration is terrible I confess my inclination has been rather more with the second quote than with the first but I think things are getting better with that I take one minute to try and so this is just to mention or think about research a couple of data things that we're involved in that the fund that I hope will soon provide sources of useful data and think about tax administration so one is something called the International Survey of Revenue Administrations which we do now jointly with the OECD IOTA see it which is basically trying to collect comparative or comparable administration data from countries around the world at all levels of development so for example things like on-time filing rates all these kind of magnitudes that tax administrators look to when they assess their performance so those data should be becoming available and there's also something called the Tax Administration Diagnostic Tool which we're actually pretty excited with at the fund which is called TADDAT which basically helps we've done I think now 30 or 30 countries also helps countries assess in a very detailed way aspects of their tax revenues administration's performance you get scores from A to D some of these are public but we hope to make the data available more generally so for example that Zambia this is the kind of breakdown of scores you get this is across all dimensions of the tax administration's performance from registration all the way through to appeals and governance and so on and just on the right there's a kind of little chart that indicates the sort of variation in results that we get across countries so I'm hoping that we're hoping that those two will will start to become regular input into thinking about tax administration issues how it maybe relates to other aspects of policy but I think with that note there's some references again with that I will conclude and thank you for your attention thank you very much I hope you will join me in thanking Mick I mean as researchers of course what Mick has done is being stressing what we do not know and of course that's extremely welcome both there's an opening to this conference but also in general for us to try to get our focus right and start addressing the things we do not know so thank you very much Mick


So now let's talk about the anti-candida protocol. The first point I want to make to you is that it is completely impossible to completely starve candida of its nutrients. What we can do is we can minimize the nutritional supply whilst also trying to kill it. But if we starve candida, we are starving ourselves at the same time. So that is not possible. But what we want to do is limit the supply of nutrients to this fungus. And we are specifically limiting certain nutrients, certain foods that candida would normally use for its own growth and energy. At the same time, we need to be thinking about giving agents and substances that have directly anti-candida effects, so killing the candida. Whilst also considering about repopulating the gut flora to override the candida and also support the immune system to stop this from causing any potential future problems. So first of all, the foods that you need to eliminate will be any simple, any refined carbohydrates. So basically any sugar, trying to actually cut out most fruits as well or at least absolutely minimize fruits with a rich or a high sugar content. Alcohol as well, because most alcohols are packed with sugar. And also various grains. At the same time, you need to make sure that the patient has cut out dairy. Dairy contains a sugar called lactose. Lactose is a double sugar, so it's two sugar units joined together. And so this will feed candida. Candida loves lactose. We also need to make sure that we eradicate any foods that have a high fungus or basically a high yeast or mold content, which includes things like cheeses, some alcohols, and also things like dried fruit and peanuts, which harbor lots of fungus. Instead, we want to incorporate green vegetables, prebiotic foods, so fermented foods, the bacteria rather than fungus. And if somebody's eating meat, it needs to be organic meat. At the same time, we can incorporate antifungal agents. Now, one of the best agents that I would recommend for candida would be coconut oil. Now, coconut oil contains a substance known as caprylic acid.  So coconut oil should be the main oil of choice, along with oregano oil. You can also use oregano on its own, but oregano oil is really a fantastic agent to break down the candida. Oregano is actually one of the single best antiparasitic agents that we have in nature around us. It doesn't matter whether it's a fungus or whether it's a different parasite, oregano is fantastic. So use oregano oil, and you can actually buy supplements of oregano oil as well. You can also use apple cider vinegar. So trying to get somebody just maybe slightly diluting apple cider vinegar with some water and ingesting that. We can also think about turmeric because turmeric has anti-candida properties. As does garlic. Garlic is very good with its anti-candida effects. You can also try using grapefruit seed extract, and if somebody ever has candida as an infection in their mouth, which is also known as thrush, then you can get them to use grapefruit seed extract mixed with water and use that as a mouthwash. You can then improve the influx of good healthy microbes, so good bacteria, that will improve the immune system. It will also occupy those spaces where candida is trying to live. And at the same time, we've got to support the body, we've got to support the immune system, which means we need lots of rest. We need lots of sleep, good quality sleep, seven to nine hours. We need to make sure that somebody is doing breathing exercises. We need to also ensure that a patient is trying as best as possible to minimise those little stresses in their life. And then we can think about things like acupuncture. Acupuncture is fantastic for candida. It can help by reducing that optimal environment for candida to flourish. We can also think about using homeopathy. We can think about using herbs that also promote the immune system and also kill candida. So whilst candida can be quite stubborn and quite frankly, the dietary approach to getting rid of candida is not an easy approach to follow at all. One bit of advice I would give you is that if you're advising somebody to follow an anti-candida protocol, just tell them that in the first week or two, as their body is now changing their metabolism, they will probably feel very tired, very weak, or they may feel very weak anyway. And so it's just useful to educate that if they can just overcome that initial transition in metabolism, they will often then start to become quite accustomed. And in fact, a lot of the people I know that have gone on an anti-candida protocol often keep many aspects of this beyond the full resolution of this condition. The last point I just want to mention is in terms of diagnosing candida in the digestive tract and specifically in the intestine, the single best way to do this is with a comprehensive stool analysis. That really is one of the best ways of picking this up. So again, this is when you might think about referring somebody on for more specific testing. If you enjoyed this video, please give it a like and subscribe below so you don't miss any future content. To learn more about CNM or its courses, head to www.naturopathy-uk.com. Thank you.


Supermodel Hayley Baldwin has been raking it in apparently and I'm here to tell you how. She's not just besties with the likes of Kendall Jenner and Bella Hadid, taking cute pics and posting them on the gram, she's a force in her own right. If you didn't know, she's managed by IMG models who just happened to be one of the biggest modeling agencies in the world and since being scouted back in 2015 to model for Ralph Lauren, it's been non-stop ever since. This is where the big bucks come in. She's walked the wrong way for the likes of Ellie Starr, Dolce & Gabbana and Julia McDonald. She's also had a shoe collaboration with Public Desire, a jean-collab with rag on bone and her makeup collection with Model Co. Yes, she's one busy girl. Oh and let's not forget that she has a Hollywood actor as a dad who goes by the name of Stephen Baldwin and her uncle Alec Baldwin can be spotted on the big screen too. I know, I know, Tania, get on with it. Tell us how much she's worth. Look, I don't like to be nosy but soon as you insist, she's worth a teeny tiny two million dollars. That's also about to go up a bit when she becomes Hayley Baldwin Bieber. I like that name. Go ring to it. There has been speculation though that this has already happened. After teasing fans would say the wedding could be sooner than we think. The model has recently been spotted wearing a diamond eternity band on top of a second thick band. Yes, I had the time to look that close. If I'm playing detective, most people wear a wedding band once they've jumped the broom and tied them up. The pair were spotted in New York City recently where the paparazzi had asked Justin what's next. He simply replied, getting married. Just remember you heard it here first. Pete Davidson is covered up as Ariana Grande Teddu. That's it, deal's broken, wedding is over. Because if you don't have a Teddu dedicated to your loved one that you got after a mere three weeks dating, are you really in love though? Luckily, there's no reason to stress that romance is dead and there's no hope for the rest of us. We still have Love Island's Jack and Danny to look up to. But no, in all seriousness, apparently it's been covered up for a movie role. Pete's in the middle of filming Big Time Adolescents, a coming-of-age film about a teenager who comes under the guidance of a college dropout. And by guidance, we mean gets him in a lot of trouble. Pete plays the college dropout and while he's still got all the other Teddu's and the other shots, the bunny ears behind his ear look to have been covered up with some sort of makeup. Which is a shame because I think anyone and everyone can and should stand Ariana Grande, college degree or no college degree. Of course, this is all speculation and we can't say for certain how and why the Teddu is removed. For all we know, they've broken up. Romance is dead and the world will never know love again. Probably not. What do you get when you cross Rihanna with British Folk September issue? Relationship advice? What's a magazine? You look really tired. Oh, well, cheers. No, I mean, it was the first one anyway. Now, obviously you can have as many partners as you want, but I'm not going to take relationship advice from someone who's clearly not interested in one. In an interview with the mag, she said, Don't expect too much. Just see how it goes. Yes. Yeah, I'll take this girl gets it. She gets it. I've always said it. Our views on dating exactly line up. I think a lot of people meet people and then they're dating an idea of what the person could become and that person never shows up and then they're just mad disappointed. A person can always get better. They can always get worse. But you've got to be fine with what you met them as. This is just great stuff. Awesome, awesome advice. From now on, I'm going to blindly follow all of her guidance. She was then asked why so many women have a crush on her. Oh, yeah, this is good. Let's face it. I need help in this department. She says, OK, you're asking the wrong person. I don't know. Maybe it's because I'm thick now. Right, OK, well, that's all we've got time for this week. Grab September's issue of British Folk for the full interview and in the meantime, keep it MTV. But seriously, what is a magazine? You still haven't said.


Welcome to this short introduction to the core concepts of transcriptomics from a computational perspective. To make sure we all on the same page, let's start with the basic biology. Your genome is made of DNA and it contains genes which are transcribed. Transcription produces RNAs, some of which are called messenger RNAs, and these are later used to produce proteins. Since your genome contains many genes, there are many different RNAs. And these RNAs are expressed at varying levels in different tissues under different conditions. The systematic measurement of all RNAs, or at least many RNAs, in a sample is what is known as transcriptomics. In this presentation I'll go over the main technologies, specifically DNA microarrays and the more modern RNA sequencing methods. I'll talk about some important sample pre-processing steps, specifically to deal with ribosomal RNAs and other non-coding RNAs. I'll talk about data normalization and about statistical testing that is needed to find the differentially expressed genes or transcripts. Let's start with DNA microarrays. The first style of arrays to come around were the seed DNA arrays. These are also known as two-channel arrays because the way they are used is that you do competitive hybridization of two-label samples to the same array. The readout looks like this. You have a glass slide, each dot corresponds to a different seed DNA, and the amount of red and green tells you the amount of mRNA in each of the two samples for that gene. The readout is therefore effectively directly fold-change values. The major problem with the style of array is cross-hybridization. Since you're using full-length seed DNAs, mRNAs of paralegous genes can easily cross-hybridize to the wrong spots. The afro-metrics gene chip, by contrast, contains short DNA probes that have been designed to not cross-hybridize. On top of that you have multiple probes for gene, giving you multiple measurements. These are known as one-channel arrays because you hybridize only one-label sample to a chip. And the readout is the probe intensities based on which you can get an overall estimate of the level of each transcript. A major challenge in analyzing microarray data is that they can be hard to compare. It's very hard to compare between transcripts and reliably say if one transcript is higher expressed than another because of different hybridization efficiencies. But it can even be difficult to compare the same transcript between samples. To solve the latter problem, you need to use nonlinear normalization first. On the left you see an example of some two-channel array data. And you can clearly see that the samples labeled green are shifted systematically toward higher intensities than those labeled red. Nonlinear normalization take the distributions and superimpose them on top of each other as you see on the right, giving you more comparable values which is a better starting point for identifying differentially expressed genes. The other technology I want to talk about is RNA sequencing, which by now has largely replaced microarrays for doing transcriptomics. The idea is simple. You first do short read sequencing, map the reads to a reference genome using tools like Hisat2 or Star, then the sample novel transcripts using tools like StringTie, estimate expression levels using tools like HTC, and whichever pipeline you chose to use, there are many tools. You end up with a read count matrix where each row is a transcript, each column is a sample, and the number tells you how many reads you saw for this transcript in the sample. However, there are three factors that affect how many reads you see for a transcript in a sample. One is what we want, the transcript level, but there are also two unwanted factors. The first is transcript length. If a transcript is twice as long, you should expect to see twice as many reads at the same expression level. The other is sequencing depth. If you produce twice as many reads for a sample, you would expect to see twice as many reads for every transcript. For this reason, you normally work with normalized metrics when dealing with RNA-seq data. One such metric is RPKM. It is the reads that you saw for the transcript, per kilobaser transcript, thereby normalizing for the length of the transcript, per million mapped reads, thereby normalizing for the amount of sequencing you did. One thing that we as bioinformaticians tend to forget to think about is sample preprocessing, what was done to a sample before measuring it. Specifically, I want to talk about the problem that most RNA cells is ribosomal, and when doing transcript tomics, we therefore somehow either need to select the wanted RNAs to measure or deplete the unwanted RNAs. This is trivial for microarrays, for the simple reason that each spot on the array selects for a certain transcript. However, when doing RNA sequencing, if you were to just sequence a sample, you would be wasting approximately 80% of all reads on sequencing ribosomal RNA over and over and over again. The most popular approach to solve this is polyase selection. It relies on the fact that messenger RNAs are polyadenylated and can therefore be pulled down with a polyteprope. This eliminates the ribosomal RNAs. However, you also lose most other non-coding RNAs in the process, since they too are not polyadenylated. The alternative, and the method of choice if you're interested in non-coding RNAs, is to do ribosomal RNA depletion. This eliminates the ribosomal RNAs, but allows you to keep the other non-coding RNAs. It's therefore known as total RNAseq, since you're not only measuring the mRNAs. However, this approach gives you worse coverage, and the only way to deal with that is to do more sequencing on each sample. In other words, throw more money at the problem. This gets me to the last topic, statistical testing. How do we identify what is differentially expressed? If you work with microarray data, you will typically be working with either log ratios from two channel arrays, or log intensities from one channel array. The reason for log transforming is that it gives you numbers that approximately follow a normal distribution, allowing you to subsequently use t-tests and ANOVA to identify what is differentially expressed. In case of RNAseq data, you would therefore be very tempting to calculate something like RPKM, log transform this intensity, and use the same tests. But that is a very bad idea. If you think about what actually comes directly out of RNAseq, it counts. And the way to analyze it is therefore to use the appropriate statistics for dealing with counts. In this case, it's the negative binomial distribution, and the easiest way to deal with this is to use dedicated tools like d-seq2, which directly take the read count matrix, apply the appropriate tests, and give you the list of differentially expressed genes. That's all I have to say about transcriptomics this time. If you want to learn more about what you can do when you've arrived at a list of differentially expressed genes, I suggest you take a look at this presentation next. Thanks for your attention.


When we first arrived, there was basically no developed tourism in the Black Hills. They were in the process of carving Mount Rushmore, and there were a couple of rock shops and rodeos, and that was the extent of it. And of course, we know that this has developed into one of the prime tourism areas in the country, and people even from abroad have come specifically to see the Black Hills. I grew up in Spearfish. My family here had the Black Hills Passion Play, with which I was very closely associated from the time I was an infant. And later on, I went to school here. Spearfish has always been my home. We acquired a ranch north of town, and later on, after I was an adult and married, my husband and I were able to acquire the Oak Hills Ranch property here. It had been dear to me all throughout my childhood. I used to ride up here. The owner was very generous in allowing me to do that. And so this ranch property and this hillside and these views have been something that I've cherished all of my life. I'm Johanna Meyer Delavecchia, and we are on Oak Hills Ranch, which is a beautiful property west of Spearfish. I've been on this ranch since I was born here in Spearfish, and my grandfather helped put the terracing in so that the erosion would stop after the dirty thirties. My father, all his brothers, have worked on the ranch. My brother, now my children, and my grandson will be here. My husband started pulling bales at eight years old when he was growing up just over the hill. We were seven years old when we met. The ranch is a very unique piece of property. It's very close to Spearfish, but at the same time, wilderness. We have big open fields with grassland. We have timber for timber harvesting. And the cattle and horses that we have roam the whole entire ranch. Our idea is that we never wanted to see it change. This was a happy place. This is the place to be. And we see houses popping up everywhere, and it's heartbreaking. There's a lot of people that have come here throughout their lives and stuff, and they can just remember looking up and seeing the openness and the view of the land. And right now, Spearfish is such a beautiful place to move and live to. What we're seeing, though, is the building of the houses and the urbanization of the area. And part of those views that drive these people here to these beautiful areas are starting to disappear, and so it's kind of a double-edged sword. People want to move here, but at the same time, we're losing, in essence, the beauty of the place. And so really with this land trust and everything, we're going to preserve that, preserve these views. So that way we can still work the land, still have this lifestyle. And with the cattle here, we're going to continue to allow them to work, to be here on the land, to graze, to use the land as intended. And in essence, you know, it's going to help bring that life back to this piece of property versus it just being stale and not utilized. When we first had the idea of trying to make a conservancy of this property, we did a lot of investigating of organizations throughout the country, some federal, some privately handled. And then when this opportunity arose, it seemed to fulfill all of our wishes and the fact that things would remain protected and undeveloped but still accessible and be able to be used as ag land, which we do, we lease out for cattle and we have horses up here. And it's also a natural wildlife corridor and habitat for a variety of wildlife. And so we were very pleased to have come upon this organization and I especially felt that it was worthwhile because it was a South Dakota organization and would be monitored by the trust. And my ties are here and so I was very, very glad to have come upon that. You know, Johanna and I and Terry, we had sat down and tossed it back and forth and she really wanted to preserve the property. She wanted to keep it as it is today or it has been for the last several years. We did look at several different conservation groups. We like the South Dakota Agland Trust because we have the same goals and they were willing to work with us over and over back and forth and it just was a perfect fit. The South Dakota Agland Trust was founded a number of years ago by four different organizations, the South Dakota Association of Conservation Districts, the South Dakota Cattlemen's Association, the South Dakota Farm Bureau and the South Dakota Grassland Coalition. And the organization was founded because there was a lot of interest in South Dakota for conservation easements but no organization was solely controlled by farmers and ranchers. And so our goal was to form an organization, a non-profit, that would hold conservation easements for the purpose of preserving working lands for the future generations to enjoy. It always seems to me a little bit difficult when areas around the country are managed by organizations in eastern cities and they don't really know the landscape, they don't know the people, they don't know the climate and the atmosphere and this way I think we have absolutely the best protection that we could have because these are all local people who value what they have here.  We have the board from the state organization who will manage and monitor the property so we feel very well covered and very well protected. It does give us tremendous opportunities for conservation on many levels aside from the beauty factor. It does preserve grasslands, natural grasslands and quality of water which is flowing downstream from springs on this property. There's continued development and urbanization of our area and that was a large concern and the watershed above us, we can't afford to have septic systems and wells in a high number that would ultimately affect the groundwater supply. After I'm gone I'm very grateful that there are younger people who feel the same way and I hope that this will always be a focal point for those people who love natural beauty and all of the benefits that we gain from being nature's friend.


Whatever project you decide to develop, there are some features that are important in an Erasmus Plus Youth in Action project. First of all, projects should be educational. It is important that there are moments during the project when participants have the time and support to reflect on their learning process and think about how this learning can be useful for them. The Youth Pass Certificate is a tool that has been created to document and recognise this learning. By using Youth Pass, we aim to improve the recognition of non-formal learning across borders and sectors. This can happen in very different ways, but always in accordance with the principles of non-formal learning. Impact and dissemination of results. Projects are always dedicated to a certain target group and have a limited number of participants, but their results may be highly relevant and interesting to other people, even in fields not covered by the project. So it is up to the individual projects to develop strategies and methods to ensure that others can easily access what has been produced. We aim to give participating organisations the opportunity to communicate and share outcomes achieved by their project, thus extending the impact of such projects, improving their sustainability and justifying the European added value of Erasmus Plus. Erasmus Plus promotes the open access to materials, documents and media that are useful for learning, teaching, training and youth work and are produced by projects funded by the programme. Beneficiaries of Erasmus Plus grants who produce such materials must make them available to the public in digital form, freely accessible on the internet under open licences with possible limits linked to relevance, privacy and respect for intellectual property. All Erasmus Plus projects include a strong international dimension. In each project there is cooperation with at least one other EU or partner country and in Key Action 2 you can also cooperate with other countries around the world. It is very important to get as much as possible out of this cooperation in terms of exchanging and learning from each other, developing intercultural competences, respecting different points of view and creating a European identity. Multilingualism is also very important in any European project and is a powerful symbol of the EU's aspiration to be united in diversity. Foreign languages have a prominent role among the skills that will help equip people better for the future. The lack of language competences is one of the main barriers to participation in European education, training and youth programmes. So it is important to be creative in your projects in order to give as many people as possible the opportunity to participate without too many language barriers. The EU has set a goal for every citizen to have the opportunity to acquire at least two foreign languages from an early age. The promotion of language learning and linguistic diversity is one of the specific objectives of the programme. The Erasmus Plus programme aims to promote equity and inclusion by facilitating access to learners from disadvantaged backgrounds and with fewer opportunities compared to their peers. These people are at a disadvantage because of personal difficulties or obstacles that limit or prevent them from taking part in transnational projects. The obstacles or difficulties these people may face are disability, educational difficulties, economic obstacles, cultural differences, health problems, social obstacles, geographical obstacles. Protection and safety of participants involved in Erasmus Plus projects are important principles of the programme. Everyone participating in the Erasmus Plus programme should have the opportunity to take full advantage of the opportunities for personal and professional development and learning. This can only be assured in a safe environment which respects and protects the rights of everyone involved. To this end, each organisation participating in the Erasmus Plus programme must have effective procedures and arrangements in place to promote and guarantee the safety and protection of the participants in their project. This concerns physical but also psychological safety. So, when planning a project, make sure you organise insurance. There is a first aid kit, people know what to do and who to contact in case of. You respect people's differences and sensibilities, whether related to gender issues, religious issues or even individual aspects.