Rethinking Taxes and Development: Incorporating Political Economy Considerations in DRM Strategies

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Author :
Publisher : Rowman & Littlefield
ISBN 13 : 1442281170
Total Pages : 52 pages
Book Rating : 4.4/5 (422 download)

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Book Synopsis Rethinking Taxes and Development: Incorporating Political Economy Considerations in DRM Strategies by : Erol K. Yayboke

Download or read book Rethinking Taxes and Development: Incorporating Political Economy Considerations in DRM Strategies written by Erol K. Yayboke and published by Rowman & Littlefield. This book was released on 2019-06-03 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report from the CSIS Project on Prosperity and Development looks at the domestic resource mobilization (DRM) reforms in developing countries through a political economy lens. As countries mobilize more resources to fund their governments and services, they can think more strategically about transitioning from a reliance on foreign aid to more mutually beneficial relationships with foreign countries. There are structural challenges to mobilizing domestic resources that long have been the focus of DRM efforts; however, addressing the political economy and structural challenges will be critical in the face of increased need and plateauing levels of foreign aid. It is critical that development approaches create the foundational capabilities and systems necessary to capitalize on political windows of opportunity.

Sovereign Debt and Human Rights

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Author :
Publisher : Oxford University Press
ISBN 13 : 019253842X
Total Pages : 641 pages
Book Rating : 4.1/5 (925 download)

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Book Synopsis Sovereign Debt and Human Rights by : Ilias Bantekas

Download or read book Sovereign Debt and Human Rights written by Ilias Bantekas and published by Oxford University Press. This book was released on 2018-11-15 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sovereign debt is necessary for the functioning of many modern states, yet its impact on human rights is underexplored in academic literature. This volume provides the reader with a step-by-step analysis of the debt phenomenon and how it affects human rights. Beginning by setting out the historical, political and economic context of sovereign debt, the book goes on to address the human rights dimension of the policies and activities of the three types of sovereign lenders: international financial institutions (IFIs), sovereigns and private lenders. Bantekas and Lumina, along with a team of global experts, establish the link between debt and the manner in which the accumulation of sovereign debt violates human rights, examining some of the conditions imposed by structural adjustment programs on debtor states with a view to servicing their debt. They outline how such conditions have been shown to exacerbate the debt itself at the expense of economic sovereignty, concluding that such measures worsen the borrower's economic situation, and are injurious to the entrenched rights of peoples.

Reforming and Reorganizing U.S. Foreign Assistance

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Publisher : Rowman & Littlefield
ISBN 13 : 1442280263
Total Pages : 51 pages
Book Rating : 4.4/5 (422 download)

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Book Synopsis Reforming and Reorganizing U.S. Foreign Assistance by : Jeanne Shaheen

Download or read book Reforming and Reorganizing U.S. Foreign Assistance written by Jeanne Shaheen and published by Rowman & Littlefield. This book was released on 2017-08-01 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the final report of the bipartisan CSIS Task Force on Reforming and Reorganizing U.S. Foreign Assistance. As the Trump administration attempts to curb government spending, particularly in foreign assistance, this study reviews past attempts at reorganizing the U.S. Agency for International Development (USAID) and the U.S. Department of State, and it provides recommendations for the new administration. The task force consisted of former civil and foreign service officers and is co-chaired by Senator Jeanne Shaheen (D-NH) and Senator Todd Young (R-IN). The report addresses the potential damage that can occur if these budget cuts are not done in an informed and effective manner. It suggests that an uninformed merger of USAID/State could damage U.S. national security and prosperity and adversely affect U.S. leadership and impact abroad. The task force members have lived and worked through the Obama and Bush administrations and have important perspectives on how such reform and reorganization can be done in a productive way to maximize efficiency and resources.

Innovations in Tax Compliance

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Author :
Publisher : World Bank Publications
ISBN 13 : 1464817723
Total Pages : 402 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Innovations in Tax Compliance by : Roel Dom

Download or read book Innovations in Tax Compliance written by Roel Dom and published by World Bank Publications. This book was released on 2022-01-19 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.

Revenue Mobilization in Developing Countries

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498339247
Total Pages : 86 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Political Institutions, State Building, and Tax Capacity

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1475558163
Total Pages : 33 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Political Institutions, State Building, and Tax Capacity by : Vitor Gaspar

Download or read book Political Institutions, State Building, and Tax Capacity written by Vitor Gaspar and published by International Monetary Fund. This book was released on 2016-12-02 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 123⁄4 percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies—Spain, China, Colombia, and Nigeria—to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership.

The Political Economy of Democratic Decentralization

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Political Economy of Democratic Decentralization by : James Manor

Download or read book The Political Economy of Democratic Decentralization written by James Manor and published by World Bank Publications. This book was released on 1999 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nearly all countries worldwide are now experimenting with decentralization. Their motivation are diverse. Many countries are decentralizing because they believe this can help stimulate economic growth or reduce rural poverty, goals central government interventions have failed to achieve. Some countries see it as a way to strengthen civil society and deepen democracy. Some perceive it as a way to off-load expensive responsibilities onto lower level governments. Thus, decentralization is seen as a solution to many different kinds of problems. This report examines the origins and implications decentralization from a political economy perspective, with a focus on its promise and limitations. It explores why countries have often chosen not to decentralize, even when evidence suggests that doing so would be in the interests of the government. It seeks to explain why since the early 1980s many countries have undertaken some form of decentralization. This report also evaluates the evidence to understand where decentralization has considerable promise and where it does not. It identifies conditions needed for decentralization to succeed. It identifies the ways in which decentralization can promote rural development. And it names the goals which decentralization will probably not help achieve.

Risk-Based Tax Audits

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Publisher : World Bank Publications
ISBN 13 : 0821387545
Total Pages : 157 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Risk-Based Tax Audits by : Munawer Sultan Khwaja

Download or read book Risk-Based Tax Audits written by Munawer Sultan Khwaja and published by World Bank Publications. This book was released on 2011-06-08 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.

Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513513710
Total Pages : 36 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru by : Mr.Matthieu Bellon

Download or read book Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru written by Mr.Matthieu Bellon and published by International Monetary Fund. This book was released on 2019-11-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.

Assessing Aid

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Publisher : World Bank Publications
ISBN 13 : 9780195211238
Total Pages : 164 pages
Book Rating : 4.2/5 (112 download)

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Book Synopsis Assessing Aid by :

Download or read book Assessing Aid written by and published by World Bank Publications. This book was released on 1998 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Assessing Aid determines that the effectiveness of aid is not decided by the amount received but rather the institutional and policy environment into which it is accepted. It examines how development assistance can be more effective at reducing global poverty and gives five mainrecommendations for making aid more effective: targeting financial aid to poor countries with good policies and strong economic management; providing policy-based aid to demonstrated reformers; using simpler instruments to transfer resources to countries with sound management; focusing projects oncreating and transmitting knowledge and capacity; and rethinking the internal incentives of aid agencies.

Global Trends 2040

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Publisher : Cosimo Reports
ISBN 13 : 9781646794973
Total Pages : 158 pages
Book Rating : 4.7/5 (949 download)

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Book Synopsis Global Trends 2040 by : National Intelligence Council

Download or read book Global Trends 2040 written by National Intelligence Council and published by Cosimo Reports. This book was released on 2021-03 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.

Accra Agenda for Action

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Publisher : OECD Publishing
ISBN 13 : 9264098100
Total Pages : 10 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Accra Agenda for Action by : OECD

Download or read book Accra Agenda for Action written by OECD and published by OECD Publishing. This book was released on 2008-09-04 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to strengthen and deepen implementation of the Paris Declaration, the Accra Agenda for Action (AAA) takes stock of progress and sets the agenda for accelerated advancement towards improving the quality and impact of aid.

Legacies of the Left Turn in Latin America

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Author :
Publisher : University of Notre Dame Pess
ISBN 13 : 0268106606
Total Pages : 349 pages
Book Rating : 4.2/5 (681 download)

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Book Synopsis Legacies of the Left Turn in Latin America by : Manuel Balán

Download or read book Legacies of the Left Turn in Latin America written by Manuel Balán and published by University of Notre Dame Pess. This book was released on 2020-01-31 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Legacies of the Left Turn in Latin America: The Promise of Inclusive Citizenship contains original essays by a diverse group of leading and emerging scholars from North America, Europe, and Latin America. The book speaks to wide-ranging debates on democracy, the left, and citizenship in Latin America. What were the effects of a decade and a half of left and center-left governments? The central purpose of this book is to evaluate both the positive and negative effects of the Left turn on state-society relations and inclusion. Promises of social inclusion and the expansion of citizenship rights were paramount to the center-left discourses upon the factions' arrival to power in the late 1990s and early 2000s. This book is a first step in understanding to what extent these initial promises were or were not fulfilled, and why. In analyzing these issues, the authors demonstrate that these years yield both signs of progress in some areas and the deepening of historical problems in others. The contributors to this book reveal variation among and within countries, and across policy and issue areas such as democratic institution reforms, human rights, minorities’ rights, environmental questions, and violence. This focus on issues rather than countries distinguishes the book from other recent volumes on the left in Latin America, and the book will speak to a broad and multi-dimensional audience, both inside and outside the academic world. Contributors: Manuel Balán, Françoise Montambeault, Philip Oxhorn, Maxwell A. Cameron, Kenneth M. Roberts, Nathalia Sandoval-Rojas, Daniel M. Brinks, Benjamin Goldfrank, Roberta Rice, Elizabeth Jelin, Celina Van Dembroucke, Nora Nagels, Merike Blofield, Jordi Díez, Eve Bratman, Gabriel Kessler, Olivier Dabène, Jared Abbott, Steve Levitsky

PEFA, Public Financial Management, and Good Governance

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Author :
Publisher : World Bank Publications
ISBN 13 : 146481466X
Total Pages : 168 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis PEFA, Public Financial Management, and Good Governance by : Jens Kromann Kristensen

Download or read book PEFA, Public Financial Management, and Good Governance written by Jens Kromann Kristensen and published by World Bank Publications. This book was released on 2019-11-24 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.

World Development Report 1994

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Publisher : World Bank Publications
ISBN 13 : 9780195209921
Total Pages : 268 pages
Book Rating : 4.2/5 (99 download)

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Book Synopsis World Development Report 1994 by :

Download or read book World Development Report 1994 written by and published by World Bank Publications. This book was released on 1994 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: World Development Report 1994 examines the link between infrastructure and development and explores ways in which developing countries can improve both the provision and the quality of infrastructure services. In recent decades, developing countries have made substantial investments in infrastructure, achieving dramatic gains for households and producers by expanding their access to services such as safe water, sanitation, electric power, telecommunications, and transport. Even more infrastructure investment and expansion are needed in order to extend the reach of services - especially to people living in rural areas and to the poor. But as this report shows, the quantity of investment cannot be the exclusive focus of policy. Improving the quality of infrastructure service also is vital. Both quantity and quality improvements are essential to modernize and diversify production, help countries compete internationally, and accommodate rapid urbanization. The report identifies the basic cause of poor past performance as inadequate institutional incentives for improving the provision of infrastructure. To promote more efficient and responsive service delivery, incentives need to be changed through commercial management, competition, and user involvement. Several trends are helping to improve the performance of infrastructure. First, innovation in technology and in the regulatory management of markets makes more diversity possible in the supply of services. Second, an evaluation of the role of government is leading to a shift from direct government provision of services to increasing private sector provision and recent experience in many countries with public-private partnerships is highlighting new ways to increase efficiency and expand services. Third, increased concern about social and environmental sustainability has heightened public interest in infrastructure design and performance.

The Green New Deal

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Author :
Publisher : Macmillan + ORM
ISBN 13 : 1250253217
Total Pages : 174 pages
Book Rating : 4.2/5 (52 download)

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Book Synopsis The Green New Deal by : Jeremy Rifkin

Download or read book The Green New Deal written by Jeremy Rifkin and published by Macmillan + ORM. This book was released on 2019-09-10 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: New York Times–Bestselling Author: The renowned economic theorist explains how America can—and must—create a post-fossil fuel culture to survive. We can’t keep doing business as usual. Facing a global emergency, a younger generation has spearheaded a national conversation around a Green New Deal—a movement with the potential to revolutionize society. But while the Green New Deal has become a lightning rod in the political sphere, there is a parallel movement emerging within the business community that will shake the very foundation of the global economy in coming years. Key sectors of the economy are fast-decoupling from fossil fuels in favor of ever-cheaper solar and wind energies and the new business opportunities and employment that accompany them. New studies are sounding the alarm that trillions of dollars in stranded fossil fuel assets could create a carbon bubble likely to burst by 2028, causing the collapse of the fossil fuel civilization. The marketplace is speaking, and governments will need to adapt if they are to survive and prosper. In The Green New Deal, Jeremy Rifkin delivers the political narrative and economic plan for the Green New Deal that we need at this critical moment in history. The concurrence of a stranded fossil fuel assets bubble and a green political vision opens up the possibility of a massive shift to a post-carbon ecological era, in time to prevent a temperature rise that will tip us over the edge into runaway climate change. With twenty-five years of experience implementing Green New Deal–style transitions for both the European Union and the People’s Republic of China, Rifkin offers his vision for how to transform the global economy and save life on Earth. “The Green New Deal takes a stance quite different from that of typical Green New Deal supporters . . . he’s interested in building factories, farms, and vehicles in a fossil-free world, asserting that ‘the Green New Deal is all about infrastructure.’” —The New York Times Book Review “An urgent endorsement of efforts to remake a doomed fossil-fuel economy before it’s too late.” —Kirkus Reviews

World Development Report 2019

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Author :
Publisher : World Bank Publications
ISBN 13 : 1464813566
Total Pages : 201 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis World Development Report 2019 by : World Bank

Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.