http://www.gsdrc.org Academic and policy-relevant publications on governance and international development. en-uk Copyright © 2010 Governance and Social Development Resource Centre Mon, 08 Feb 2010 18:00:07 GMT Mon, 08 Feb 2010 18:00:07 GMT http://www.gsdrc.org/rss/open george@gsdrc.org george@gsdrc.org http://www.gsdrc.org/images/logos/logo_gsdrc.gif http://www.gsdrc.org 205 90 GSDRC logo Brian Barry While social exclusion is unquestionably closely associated with poverty, is it inextricably linked? Can a community marked by significant inequalities of power and status still be socially integrated? This paper from the Centre for Analysis of Social Exclusion discusses the relationships between social exclusion, justice and solidarity, with a particular focus on class systems within the USA and Britain. Despite varying income distribution, government policies targeting inequality and favouring social solidarity can promote an integrated society. http://www.gsdrc.org/go/display&type=Document&id=3617&source=rss http://www.gsdrc.org/go/display&type=Document&id=3617&source=rss Public financial management and accountability Thu, 01 Jan 1998 00:00:00 GMT Geir Sundet Expenditure tracking, or ‘follow the money’, has become a byword in development circles for interventions that look into whether the money gets to where it is supposed to be going. The best known ‘follow the money’ initiative is the Public Expenditure Tracking Survey (PETS) methodology that was developed in Uganda in the 1990s. The Uganda PETS found that 80% of the funds intended for primary schools were diverted on the way. This large ‘leakage’ was subsequently cut to only 20%, an improvement that was attributed to a public information campaign that was initiated after the publication of the first PETS. This U4 Issues Paper reviews the evidence concerning the efficacy of expenditure tracking, recommending closer attention to the political context. http://www.gsdrc.org/go/display&type=Document&id=3581&source=rss http://www.gsdrc.org/go/display&type=Document&id=3581&source=rss Public financial management and accountability Tue, 01 Jan 2008 00:00:00 GMT Odd-Helge Fjeldstad, Mick Moore How far has the recent global wave of tax reform contributed to state-building in poorer countries? The conclusion of this paper from the Chr. Michelsen Institute mirrors other general globalisation arguments: there are good things to report, but worrying problems in the poorest and most dependent countries. The reform agenda is least appropriate to those countries most in need of the state-building to which the taxation process has contributed in other places and times. Governments in poorer countries have little choice but to go along with a reform agenda reflecting the priorities and needs of the more powerful actors in the international system. The contemporary tax reform agenda does not address the more urgent problems that the poorest countries face. http://www.gsdrc.org/go/display&type=Document&id=3464&source=rss http://www.gsdrc.org/go/display&type=Document&id=3464&source=rss Public financial management and accountability Mon, 01 Jan 2007 00:00:00 GMT Charles E McLure, Jorge Martinez-Vazquez How should responsibility for expenditure be assigned among different levels of government? Which revenue sources should be assigned to subnational government? This paper from the World Bank Institute examines the principles and difficulties of expenditure and tax assignment. It argues that fiscal decentralisation requires a clear assignment of functional responsibilities among different levels of government, together with sufficient budgetary autonomy for subnational governments. http://www.gsdrc.org/go/display&type=Document&id=3382&source=rss http://www.gsdrc.org/go/display&type=Document&id=3382&source=rss Public financial management and accountability Sat, 01 Jan 2000 00:00:00 GMT Ian Blore, Nick Devas, Richard Slater How can local governments implement user charges for services that do not exclude or overburden the poor? This chapter from 'Municipalities and Finance: A Sourcebook for Capacity Building' suggests that charging need not impact disproportionately on the poor. Charges can accommodate fluctuating incomes through billing criteria such as prepayment meters and phased payments. It may be helpful to view the poor as good repeat customers who have periodic problems of service purchase. Corruption should be addressed through processes such as organisational culture change which supports self-policing and peer pressure. Local government associations could request more liberal charge regulations and policies from central governments. http://www.gsdrc.org/go/display&type=Document&id=3379&source=rss http://www.gsdrc.org/go/display&type=Document&id=3379&source=rss Public financial management and accountability Thu, 01 Jan 2004 00:00:00 GMT Ian Blore, Nick Devas, Richard Slater How can municipalities enhance tax revenues? What scope is there for pro-poor reform of local taxation? This chapter from ‘Municipalities and Finance: A Sourcebook for Capacity Building’ uses case studies to address these questions by focusing on property tax and business or service taxes. It is advisable to concentrate on a few innovations at a time within a strategic plan. This requires: continuity in staff capacity; an appreciation of the best political sequencing of reforms; and an economic model that is acceptable to the taxpaying public. The best way of making municipal public finance pro-poor may be to ensure that local taxes do not impinge unnecessarily on the poor, while using tax revenues to extend access to essential services. http://www.gsdrc.org/go/display&type=Document&id=3378&source=rss http://www.gsdrc.org/go/display&type=Document&id=3378&source=rss Public financial management and accountability Thu, 01 Jan 2004 00:00:00 GMT Learning Initiative to Strengthen Citizen Participation and Local Governance (Logolink) How can citizens become engaged in local budget policies? This guide from Logolink presents practical examples of local social activist engagement and suggests proposals for what can be done in the future. It argues that budgets are a political tool of government and have far-reaching consequences. They should be planned and implemented in ways that are inclusive, that facilitate political debate, transparency and meaningful participation, that ensure efficient implementation and allow governments to be accountable. http://www.gsdrc.org/go/display&type=Document&id=3361&source=rss http://www.gsdrc.org/go/display&type=Document&id=3361&source=rss Public financial management and accountability Thu, 01 Jan 2004 00:00:00 GMT UNDP How can fiscal decentralisation contribute towards reducing poverty and achieving the Millennium Development Goals (MDGs)? This primer from the United Nations Development Programme outlines the main principles of fiscal decentralisation and examines the links between fiscal decentralisation and poverty reduction. It argues that a well crafted set of intergovernmental fiscal relations are vital for ensuring that decentralisation can contribute to poverty reduction. http://www.gsdrc.org/go/display&type=Document&id=3359&source=rss http://www.gsdrc.org/go/display&type=Document&id=3359&source=rss Public financial management and accountability Sat, 01 Jan 2005 00:00:00 GMT R. Snyder, R. Bhavnani Why are lootable resources such as alluvial diamonds linked to civil war in some cases and peace in others? This article from the Journal of Conflict Resolution suggests that to answer this question the focus must shift from rebels to rulers, to state spending and to the constraints on the rulers' ability to earn revenue. It argues that in countries rich in lootable resources, the ability of rulers to achieve political order depends on the availability of non-lootable resources, the mode of extraction of lootable resources and patterns of state spending. http://www.gsdrc.org/go/display&type=Document&id=3347&source=rss http://www.gsdrc.org/go/display&type=Document&id=3347&source=rss Public financial management and accountability Sat, 01 Jan 2005 00:00:00 GMT Roy Bahl, Paul Smoke, David Solomon How effective is the local government revenue system in South Africa? Research from Georgia State University finds that local governments have access to tax bases that are productive and urban councils finance a significant share of their budgets from their own resources. However, rural councils lack resources and are more dependent on intergovernmental transfers. Reforms to existing sources of revenue and the adoption of new ones should be based on decisions made about the assignment of powers and functions and about the government?s goals for fiscal decentralisation. http://www.gsdrc.org/go/display&type=Document&id=3339&source=rss http://www.gsdrc.org/go/display&type=Document&id=3339&source=rss Public financial management and accountability Wed, 01 Jan 2003 00:00:00 GMT Alexander Plekhanov, Raju Singh How effective are borrowing constraints on fiscal balances? This paper published by the International Monetary Fund analyses panel data in order to assess the most effective borrowing constraints for containing local fiscal deficits. It concludes that no single institutional arrangement is superior under all circumstances. Institutional characteristics, particularly the degree of vertical fiscal imbalance, the existence of any bailout precedent, and the quality of fiscal reporting will affect the suitability of certain arrangements. http://www.gsdrc.org/go/display&type=Document&id=3336&source=rss http://www.gsdrc.org/go/display&type=Document&id=3336&source=rss Public financial management and accountability Mon, 01 Jan 2007 00:00:00 GMT Roy Kelly et. al. How can the Malawian Government develop a strategy to improve the ability of local assemblies to mobilise locally generated revenues such as property rates and business licenses? This research from Duke University covers issues related to the tax base, valuation, classification, tax rates, assessment and billing, collection, enforcement and taxpayer service. It concludes that the revenue base information is incomplete, collections are low and enforcement is virtually non-existent. Policy needs to be fine-tuned. However, the primary obstacle to successful local revenue mobilisation is weak administration. http://www.gsdrc.org/go/display&type=Document&id=3322&source=rss http://www.gsdrc.org/go/display&type=Document&id=3322&source=rss Public financial management and accountability Mon, 01 Jan 2001 00:00:00 GMT Richard M. Bird, Michael Smart What can be learned from international experience of intergovernmental fiscal transfers? Research from the University of Toronto suggests that the most critical aspect of intergovernmental transfers is their effect on policy objectives. The incentives that transfer systems create for central and local governments determine whether the results of transfers will be good or bad. Those receiving transfers need a clear mandate, adequate resources and sufficient flexibility to make decisions. They must be held accountable for results. Transfers have to be properly designed to satisfy these conditions. http://www.gsdrc.org/go/display&type=Document&id=3309&source=rss http://www.gsdrc.org/go/display&type=Document&id=3309&source=rss Public financial management and accountability Mon, 01 Jan 2001 00:00:00 GMT Organisation for Economic Cooperation and Development (OECD) How can taxation policy help to improve governance and accountability in developing countries? This paper from the OECD's DAC guidelines and reference series argues that taxation systems contribute significantly to shaping accountability relationships and strengthening state capacities. Further coordinated efforts from both developing countries and donors are needed to secure larger tax bases, better tax compliance, and comprehensive tax reform in order to improve state responsiveness and accountability. Donors should combine high-level international efforts with work to improve the enabling environment and with more direct support to organisational changes. http://www.gsdrc.org/go/display&type=Document&id=3247&source=rss http://www.gsdrc.org/go/display&type=Document&id=3247&source=rss Public financial management and accountability Tue, 01 Jan 2008 00:00:00 GMT Peter Blunt What conditions facilitate corruption in Timor-Leste and what measures should be taken to address it? This article from Public Administration and Development examines the social, economic, political and governance context of Timor-Leste and suggests that it is conducive to state capture and systemic grand and petty corruption. It is also resistant to conventional short-term technocratic anticorruption remedies. Anticorruption progress is a long-term endeavour that requires sustained impartial service delivery, the emergence of leaders of integrity and a middle class, and the establishment of the rule of law. http://www.gsdrc.org/go/display&type=Document&id=3230&source=rss http://www.gsdrc.org/go/display&type=Document&id=3230&source=rss Public financial management and accountability Thu, 01 Jan 2009 00:00:00 GMT World Bank How can donors improve the effectiveness of policy reform processes? This study from the World Bank addresses the political economy of sector reform in agricultural marketing, and water supply and sanitation. It uses a social analysis perspective to analyse stakeholder interests, incentives, institutions, risks and opportunities. Development agencies should undertake timely political economy analysis and establish a sustainable process for building broad coalitions. They should also promote transformative institutional change that includes empowering forms of bottom-up accountability. http://www.gsdrc.org/go/display&type=Document&id=3192&source=rss http://www.gsdrc.org/go/display&type=Document&id=3192&source=rss Public financial management and accountability Tue, 01 Jan 2008 00:00:00 GMT Joachim Wehner How can the UK's Department for International Development (DFID) improve its work in strengthening legislative financial oversight? This study from the London School of Economics and Political Science suggests that robust oversight at the country level is crucial for effective direct budget support. DFID's projects involving legislative financial scrutiny are vulnerable to political risks and achievements are fragile. Nonetheless, where the approach is comprehensive, long-term and builds on local, broad-based support, this work can deliver substantial and cost-effective governance improvements. http://www.gsdrc.org/go/display&type=Document&id=3082&source=rss http://www.gsdrc.org/go/display&type=Document&id=3082&source=rss Public financial management and accountability Mon, 01 Jan 2007 00:00:00 GMT Mark Robinson What political and institutional factors contribute to successful governance reforms? This article from Commonwealth and Comparative Politics compares reforms in Brazil, India and Uganda. It finds that successful reforms require a combination of political commitment, technical capacity and gradual implementation. Donors can support governance improvement most effectively by working with reform-oriented politicians and bureaucrats in contexts where reform is politically feasible to increase incentives for the changes. http://www.gsdrc.org/go/display&type=Document&id=3081&source=rss http://www.gsdrc.org/go/display&type=Document&id=3081&source=rss Public financial management and accountability Mon, 01 Jan 2007 00:00:00 GMT Vivek Ramkumar How can citizens monitor government expenditure? What are the best strategies for effecting budgetary change? This guide, by the International Budget Project, looks the work of organisations in Asia, Africa, and Latin America. It argues that civil society organisations have many opportunities to monitor budget implementation. Strategies include creating new monitoring methodologies and collaborating with the legislative branch on oversight. A wide variety of organisations around the world have had an impact on budget execution. Their success should inspire others. http://www.gsdrc.org/go/display&type=Document&id=3036&source=rss http://www.gsdrc.org/go/display&type=Document&id=3036&source=rss Public financial management and accountability Tue, 01 Jan 2008 00:00:00 GMT Odd-Helge Fjeldstad, Mick Moore What has driven the spread of Autonomous Revenue Authorities (ARAs) in Anglophone Africa? What are their implications for public authority? The introduction of ARAs has been seen by some as a step to weaken the central state and to privatise tax collection. This working paper for the Chr. Michelsen Institute, Norway, shows that this is a misreading of the story of ARAs. Both African governments and the involved international development agencies see ARAs as a means of increasing central government revenues, and thus increasing the authority of the (central) state. ARAs are not a prelude to privatisation of tax collection and remain under close government control. http://www.gsdrc.org/go/display&type=Document&id=3028&source=rss http://www.gsdrc.org/go/display&type=Document&id=3028&source=rss Public financial management and accountability Tue, 01 Jan 2008 00:00:00 GMT