33,310 research outputs found

    Measuring the capability to raise revenue process and output dimensions and their application to the Zambia revenue authority

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    The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administration’s output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations’ capabilities in developing countries.Die weltweite Verbreitung der Good-Governance- und New-Public-Management-Konzepte hat zu einer zunehmenden Konzentration auf staatliche Leistungsfähigkeit und, im Besonderen, auf die Leistungsfähigkeit der Steuererhebung in Entwicklungsländern geführt. Allerdings bleiben die analytischen Werkzeuge für ein umfassendes Verständnis von Leistungsfähigkeit unterentwickelt. Dieser Artikel stellt hierfür ein Modell vor, das die drei Prozess-Dimensionen „Sammeln und Verarbeiten von Informationen“, „Leistungsorientierung der Mitarbeiter“ und „Verantwortlichkeit der Verwaltung“ beinhaltet. „Einnahmeperformanz“ ist die vierte Dimension und erfasst den Output der Steuerverwaltung. Das mehrdimensionale Modell wird für die Analyse der Leistungsfähigkeit der Steuerbehörde Zambias (Zambia Revenue Authority) genutzt. Es erweist sich nicht nur für die Untersuchung des Wieviel, sondern auch des Wie des Erhebens von Steuern als wertvoll. Die vier Dimensionen können in Zukunft zur umfassenden und vergleichenden Analyse der Leistungsfähigkeit verschiedener Steuerverwaltungen in Entwicklungsländern genutzt werden

    Measuring the Capability to Raise Revenue Process and Output Dimensions and Their Application to the Zambia Revenue Authority

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    The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions ‘information collection and processing’, ‘merit orientation’ and ‘administrative accountability’. ‘Revenue performance’ constitutes the fourth capability dimension which assesses tax administration’s output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations’ capabilities in developing countries.capability to raise revenue, revenue authority, tax administration, Zambia

    The Political Economy of Taxation and Tax Reform in Developing Countries

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    taxation, tax reform, political economy, state capacity, developing countries

    Industrialization, Exports and the Developmental State in Africa: The Case for Transformation

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    This essay explores the role of the state in promoting exports and industrialization in the quest for transformation of African economies. It does this by exploring the role of trade in African economies followed by a brief look at the East Asian Developmental state. This is followed by an examination of why many African states have failed at being drivers of transformation. It concludes by examining the potential role of African states in a project of transformation as well as the available avenues and resources for transformation. JEL Categories: O1; O2; O3; N17; N47; N57; N67; N77.Africa; economic development; economic history; exports; industrialization; transformation;.

    Bringing power and progress to Africa in a financially and environmentally sustainable manner

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    EXECUTIVE SUMMARY: The future of electricity supply and delivery on the continent of Africa represents one of the thorniest challenges facing professionals in the global energy, economics, finance, environmental, and philanthropic communities. Roughly 600 million people in Africa lack any access to electricity. If this deficiency is not solved, extreme poverty for many Africans is virtually assured for the foreseeable future, as it is widely recognized that economic advancement cannot be achieved in the 21st Century without good electricity supply. Yet, if Africa were to electrify in the same manner pursued in developed economies around the world during the 20th Century, the planet’s global carbon budget would be vastly exceeded, greatly exacerbating the worldwide damages from climate change. Moreover, due to low purchasing power in most African economies and fiscal insolvency of most African utilities, it is unclear exactly how the necessary infrastructure investments can be deployed to bring ample quantities of power – especially zero-carbon power – to all Africans, both those who currently are unconnected to any grid as well as those who are now served by expensive, high-emitting, limited and unreliable electricity supply. With the current population of 1.3 billion people expected to double by 2050, the above-noted challenges associated with the African electricity sector may well get substantially worse than they already are – unless new approaches to infrastructure planning, development, finance and operation can be mobilized and propagated across the continent. This paper presents a summary of the present state and possible futures for the African electricity sector. A synthesis of an ever-growing body of research on electricity in Africa, this paper aims to provide the reader a thorough and balanced context as well as general conclusions and recommendations to better inform and guide decision-making and action. [TRUNCATED]This paper was developed as part of a broader initiative undertaken by the Institute for Sustainable Energy (ISE) at Boston University to explore the future of the global electricity industry. This ISE initiative – a collaboration with the Global Energy Interconnection and Development Cooperation Organization (GEIDCO) of China and the Center for Global Energy Policy within the School of International and Public Affairs at Columbia University – was generously enabled by a grant from Bloomberg Philanthropies. The authors gratefully acknowledge the support and contributions of the above funders and partners in this research

    A systematic review of success factors in the community management of rural water supplies over the past 30 years

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    Community management is the accepted management model for rural water supplies in many low and middleincome countries. However, endemic problems in the sustainability and scalability of this model are leading many to conclude we have reached the limits of an approach that is too reliant on voluntarism and informality. Accepting this criticism but recognising that many cases of success have been reported over the past 30 years, this study systematically reviews and analyses the development pattern of 174 successful community management case studies. The synthesis confirms the premise that for community management to be sustained at scale, community institutions need a ‘plus’ that includes long-term external support, with the majority of high performing cases involving financial support, technical advice and managerial advice. Internal community characteristics were also found to be influential in terms of success, including collective initiative, strong leadership and institutional transparency. Through a meta-analysis of success in different regions, the paper also indicates an important finding on the direct relationship between success and the prevailing socio-economic wealth in a society. This holds implications for policy and programme design with a need to consider how broad structural conditions may dictate the relative success of different forms of community management

    Market for 33 percent interest loans. Financial inclusion and microfinance in India.

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    Financial inclusion is the process of building viable institutions that provide financial services to those hitherto excluded. These may include savings, insurances, remittances, and credit. Microfinance became the most dominant method for achieving financial inclusion. However, different microfinance schools of thought recommend opposite ways for attaining financial integration. India is a particularly insightful case study due to the sheer number of people excluded from formal financial services, as well as the spectrum of actors and approaches. The aim of this article is threefold. First, defining financial inclusion, depicting its status quo in India and comparing it to its South Asian and BRICS peers using recently released data from the Global Findex database. Second, focusing on microfinance as the dominant vehicle for achieving financial inclusion by scrutinizing its definitions, contrasting its two leading "schools of thought" and analyzing the central role of its dominant group-based approach. Third, the article will examine why people opt to take micro-credit at 33 percent interest rates
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