Linkages between taxation and stability

Tax reform agendas have traditionally focused on increasing public revenue in an economically efficient manner. However, Prichard (2010) argues that there is a case for linking revenue enhancement more explicitly to broader governance objectives. It should be noted that increased domestic revenue generation will only lead to improved development outcomes if the new revenue is ...» more

Looking forward: broader messages, policy lessons and directions for future research

Wilson Prichard
2015

Taxation, responsiveness and accountability provides the most complete treatment of the connections between taxation and accountability in developing countries. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, the book shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the ...» more

People and corruption: Africa survey 2015

Transparency International and Afrobarometer
2015

This report surveys the public experiences and perceptions of corruption in Sub-Saharan Africa, in order to put the views of ordinary people at the centre of corruption debates. It finds that while many Africans view corruption as being on the rise in their own country and believe their government is not doing well in tackling the issue, there are a small number of countries ...» more

Is the private sector more efficient? A cautionary tale

Sumedh Rao
2015

This review finds no conclusive evidence that one model of ownership (i.e. public, private or mixed) is intrinsically more efficient than the others, irrespective of how efficiency is defined. Instead the literature suggests that the efficiency of service provision is dependent on the type of service (health, education, etc.) and other specific contextual factors (e.g. ...» more

The impacts of fiscal openness: A review of the evidence

Paolo de Renzio and Joachim Wehner
2015

This report presents the results of a systematic review of existing evidence on the impacts of fiscal openness. This review includes studies that (i) empirically evaluate a causal claim about the impact of an element of fiscal openness; (ii) have achieved publication as a peer-reviewed academic article, or as a book with an academic press or well-known commercial publisher; and ...» more

Public sector management reform in developing countries: Perspectives beyond NPM orthodoxy

Derick W. Brinkerhoff and Jennifer M. Brinkerhoff
2015

What alternative frameworks for theory and practice offer insights and guidance beyond the new public management (NPM) orthodoxy? This article offers some answers to this question. It is the introduction to a special issue of the journal Public Administration and Development titled ‘Beyond conventional public sector management reforms in developing countries’, and includes ...» more

Making development work: The quality of government approach

Bo Rothstein & Marcus Tannenberg
2015

This report synthesizes the current knowledge on why some countries have developed into prosperous societies while others have not, and puts forward conclusions for development policy. The report summarises qualitative as well as quantitative studies that have shown that quality of governance (QoG) factors, such as control of corruption, the rule of law, and administrative ...» more

Measuring the performance of PFM systems

Government budgets and their supporting systems – often referred to as Public Financial Management (PFM) systems – are one of the key tools that governments use to turn policy statements and intentions into the delivery of goods and services. In fact, much of what governments do depends on raising, borrowing and spending public resources. Interest…» more

Webinar video: Public Financial Management

Dr Paolo de Renzio (International Budget Partnership) and Prof Dominik Zaum (University of Reading)  gave short presentations on transparency, participation and corruption in Public Financial Management. Discussant Dr Simon De Lay (University of Birmingham) drew on his experience and recent research to reflect on issues raised, and participating development practitioners from around the world contributed questions and comments. The webinar was held on 24…» more

Public financial management evidence mapping

This paper reviews the extent of evidence for the effect of Public Financial Management (PFM) interventions on outcomes in low and middle income countries. It is based on a database of 197 studies compiled after a rigorous search process. The number of studies in the field was surprisingly low, reflecting a series of challenges in acquiring robust evidence. Studies tended to ...» more

A governance practitioner’s notebook: Alternative ideas and approaches

Alan Whaites et al.
2015

This resource aims to stimulate thinking and debate. It provides briefings by a wide range of experts on politics, public sector reform and stakeholder engagement. The book charts the evolution of donor thinking and practice, highlighting current challenges and offering insights into new ways of working. It stresses the golden rule that supporting governance reform is ...» more

The state of corruption: Armenia, Azerbaijan, Georgia, Moldova and Ukraine

Transparency International
2015

This report presents the results of research undertaken by Transparency International on corruption in Armenia, Azerbaijan, Georgia, Moldova and Ukraine. It highlights promising developments in the field of anti-corruption, but also notes how the capture of important institutions by powerful interests is seriously undermining the effective enforcement of these ...» more

External support for retention allowances

Retention allowances can come in the form of separate payments or salary top-ups. Donors have generally been reluctant to support retention allowances because they feel salaries are a government responsibility and because of concerns over the sustainability of such support. However, the scale of the crisis has sometimes been so great that they have stepped in to provide ...» more

Managing change in PFM system reforms: A guide for practitioners

World Bank
2015

This guidance note presents the key components of change management programs, together with several country cases, in order to assist practitioners in the design of change management and adaptive leadership programs as an integral part of country specific PFM system reform projects. Key findings: Key challenges for mobilising a large group of individuals (reform teams) ...» more

Public financial management in fragile states

Effective Public Financial Management (PFM) in fragile states is a critical foundation for basic economic governance and in establishing the performance, legitimacy and accountability of functional states. Extreme poverty is increasingly located in these countries, which face multiple challenges of ongoing conflict, instability and resource constraints, both financial and human. A June 2015 summary ICAI…» more

Political Economy and Governance in the Democratic Republic of Congo (DRC)

This report is an update of a 2010 report, ‘Political Economy and Governance in the Democratic Republic of Congo (DRC)’, and is based on some of the recent literature on governance and political economy in the Democratic Republic of Congo (DRC). The report outlines the following key governance and political economy issues discussed in the literature: Political ...» more

Political economy of citizenship regimes: Tax in India and Brazil

Aaron Schneider
2015

Both Brazil and India have deepened their democracies over recent years, but with different impacts on state capacity. This paper evaluates changes to state capacity in both countries by looking at the political economy of citizenship regimes and tax. It finds that the distinct evolution of revenues and other policies reflects changes in each country’s citizenship ...» more