http://www.gsdrc.org Academic and policy-relevant publications on governance and international development. en-uk Copyright © 2012 Governance and Social Development Resource Centre Fri, 03 Feb 2012 18:00:12 GMT Fri, 03 Feb 2012 18:00:12 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 Wilson Prichard How can tax reform enhance citizen-state relations? This report examines the role of taxation in building more responsive and accountable government, and in expanding state capacity. It finds that the specific character of tax systems and of tax reform is very important to strengthening connections between taxation and broader governance gains. Governments and donors can strengthen tax-governance links through three types of actions: 1) specific measures to enhance and re-orient the dominant tax reform agenda; 2) support for civil society actors to engage in debates about tax issues; 3) managing the provision of aid in ways that maximise positive revenue-raising incentives and local accountability. http://www.gsdrc.org/go/display&type=Document&id=4196&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=4196&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Fri, 01 Jan 2010 00:00:00 GMT Christian Lessmann and Gunther Markwardt Does decentralisation reduce corruption in all institutional contexts? This cross-country comparative study finds that the impact of decentralisation on corruption varies according to a country's level of press freedom – that is, according to the capacity to monitor public officials. Decentralisation seems to counteract corruption in countries with high degrees of press freedom, but can increase corruption in countries with little press freedom. A free press is therefore a necessary precondition for successful decentralisation programmes. http://www.gsdrc.org/go/display&type=Document&id=4078&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=4078&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Thu, 01 Jan 2009 00:00:00 GMT Wilson Prichard Is a government that relies on tax revenue, as opposed to natural resources or foreign aid, more likely to be accountable to its citizens? Have government efforts to raise taxes in Ghana produced successful demands for greater accountability? This paper examines the evolution and political dynamics of Ghana's central government tax system. It finds that taxation has often catalysed demands for greater accountability, but that outcomes have varied. State-society bargaining over taxation seems to be shaped by the broader state of politics, the role of elites, the mobilising capacity of civil society, the motives for the tax increase and the type of tax in question. http://www.gsdrc.org/go/display&type=Document&id=4051&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=4051&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Thu, 01 Jan 2009 00:00:00 GMT Access Info How can members of the public and civil society in countries which have access to information laws use the right to information to assess aid effectiveness? This guide explains how to access information about donor activities, budgets, projects, evaluations and other information related to the delivery and implementation of development aid. Lack of information on aid facilitates inefficiency, ineffective use of resources and corruption. http://www.gsdrc.org/go/display&type=Document&id=4044&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=4044&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Thu, 01 Jan 2009 00:00:00 GMT Christian von Haldenwang Can semi-autonomous tax agencies play a role in strengthening the effectiveness, efficiency and legitimacy of decentralised tax systems? This article analyses semi-autonomous tax agencies in nine Peruvian cities. It shows that the Servicios de Administración Tributaria (SAT) collect local taxes and non-tax revenues more effectively than conventional tax administrations. Efficiency may improve once the SAT are consolidated. Positive effects on fiscal governance will materialise when reforms cover the whole fiscal cycle, including budget formulation and execution. SAT needs to be embedded in a broader context of fiscal reform promoting transparency and accountability. http://www.gsdrc.org/go/display&type=Document&id=4016&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=4016&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Fri, 01 Jan 2010 00:00:00 GMT Jonathan Di John How do patterns of taxation affect state capacity and production? What is the relationship between elite bargains and taxation patterns? How do aid flows and multilateral donor reforms affect statebuilding? This paper examines the political economy of taxation in a range of countries. It argues that the process of tax collection is a powerful lens through which to assess power distribution and the legitimacy of the state and of powerful interest groups in civil society. http://www.gsdrc.org/go/display&type=Document&id=4008&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=4008&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Fri, 01 Jan 2010 00:00:00 GMT Alan Doig and Martin Tisne As aid donors consider revising their broad governance reform focus and move toward 'good enough governance', what attention might be paid to corruption in the revised approach? Using a series of country studies, this paper discusses the place of anti-corruption in recent post-war donor agendas, finding that it has often been diluted or downplayed. Addressing corruption should be promoted rather than relegated to lower status in any future reform agendas. Failure to address corruption in favour of what are considered more pressing reform issues will further institutionalise corruption and erode public confidence in governments. http://www.gsdrc.org/go/display&type=Document&id=3987&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3987&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Thu, 01 Jan 2009 00:00:00 GMT Degol Hilou and Fábio Veras Soares (eds.) What are the challenges facing conditional cash transfer (CCT) programmes in Latin America and social cash transfer (SCT) programmes in Africa? How can CCT and SCT advocates address the issue of expanding social assistance programmes in the face of government fiscal restraints? This issue of 'Poverty in Focus' notes that there is evidence of CCTs having had positive impacts on education, health and nutrition and no major negative impacts on labour supply. Large-scale programmes have had impressive results in reducing inequality. The future of CCTs and SCTs will depend on their institutionalisation and on convincing the public and governments that cash transfers are not handouts, but necessary social investments. http://www.gsdrc.org/go/display&type=Document&id=3985&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3985&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Tue, 01 Jan 2008 00:00:00 GMT Laure-Hélène Piron The aid industry is characterised by a serious deficit of accountability mechanisms, a lack of transparency in aid allocation, priority setting and performance assessment, and little information about action taken with staff concerning failed projects or wider negative impacts. To what extent may human rights be used to hold aid agencies to account in a meaningful way? This paper finds that integrating human rights into political or managerial mechanisms within donor countries can establish powerful incentive structures for improved accountability. http://www.gsdrc.org/go/display&type=Document&id=3976&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3976&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Sat, 01 Jan 2005 00:00:00 GMT Athena Ballesteros and Vivek Ramkumar How will climate change funds be collected, distributed, and accounted for at the international level? What mechanisms are needed to ensure that recipient countries manage these funds in ways that are transparent and responsive to the needs and input of the public? This Brief argues that gathering resources and managing resources need to be considered simultaneously. The next generation of climate finance needs to strengthen the national institutions that will implement mitigation and adaptation activities and ensure their transparency and accountability to citizens within countries, as well as to the international community. http://www.gsdrc.org/go/display&type=Document&id=3969&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3969&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Thu, 01 Jan 2009 00:00:00 GMT COHRE, UN-HABITAT, WaterAid and SDC What are the barriers to transforming the sanitation sector and what role can the right to sanitation play in removing them. This paper defines sanitation in human rights terms that would assist governments to implement appropriate sanitation standards. Governments should clarify the roles and responsibilities of sanitation and insist on adequate sanitation in housing. Improved sanitation could catalyse a range of development outcomes and help realise the rights to education, health, adequate housing, work, food and water. http://www.gsdrc.org/go/display&type=Document&id=3966&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3966&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Tue, 01 Jan 2008 00:00:00 GMT Ann-Kathrin Hentschel and Christian Rebhan Can human rights budgeting make governments more accountable? This report presents the experiences of human rights budgeting (HRB) initiatives undertaken by civil society in Argentina, India, the Philippines, and South Africa. HRB initiatives rest on the assumption that engaging in economic and fiscal policies is essential to protecting human rights. There is an increased integration of human rights perspectives into macroeconomic policy following an increased emphasis on good governance after the end of the Cold War. Experiences from the four countries show that HRB must focus on civil and political rights as well as on social, economic and cultural ones. http://www.gsdrc.org/go/display&type=Document&id=3964&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3964&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Tue, 01 Jan 2008 00:00:00 GMT Wouter van Ginneken Globalisation triggers the need for frequent adjustment to national production processes, jobs and life strategies, and there are vast gaps in income and security between countries. The International Labour Organisation suggests that establishing a global socio-economic floor would improve international development and security. This article investigates the impact of taking a rights-based approach to a core element of that floor, social security, concluding that it could make a significant impact on achieving the Millennium Development Goals of poverty eradication and development, and provide a framework for the future. http://www.gsdrc.org/go/display&type=Document&id=3956&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3956&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Thu, 01 Jan 2009 00:00:00 GMT World Bank What are the main channels through which development programmes could affect a country's capacity to adapt to climate change? This report identifies transmission channels through which development programmes could reduce greenhouse gas emissions and the impacts of impending climate change on individuals. It proposes economic and sectoral reforms that would solidify the link between development and climate change adaptation. Each country should conduct an assessment to measure its institutional capacity to address climate issues. These assessments should also examine the extent to which climate issues are integrated into the government’s policymaking framework. http://www.gsdrc.org/go/display&type=Document&id=3930&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3930&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Tue, 01 Jan 2008 00:00:00 GMT G. Giovannetti et al. How can the international community help national reformers to build effective, legitimate and resilient states in post-conflict settings? This chapter discusses the complex intangible dimensions of state-building – state-society relations and negotiation processes. It argues that building the capacity of formal institutions needs to be complemented by actions that take into account the roles of perceptions and expectations, of bottom-up consultations and of the degree to which populations feel represented by public institutions. It recommends a gradual, long-term and socio-culturally engaged approach to state-building, which external actors may support but not lead. http://www.gsdrc.org/go/display&type=Document&id=3909&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3909&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Thu, 01 Jan 2009 00:00:00 GMT Wilson Pritchard How can tax reform support statebuilding and improve governance? This paper argues that particular reforms within the tax system can generate significant gains in state capacity and trigger the expansion of responsive and accountable government. Development agencies should focus more on the political economy of taxation. They should move beyond technocratic reforms towards an agenda that recognises the importance of equity, transparency, and the contribution of civil society. http://www.gsdrc.org/go/display&type=Document&id=3906&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3906&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Fri, 01 Jan 2010 00:00:00 GMT Martin Parry et al. How realistic are current estimates of adaptation costs for climate change? Will low investment levels in some regions require full funding of climate change development? This report analyses the United Nations Framework Convention on Climate Change (UNFCCC) and argues that its climate change adaptation costs are substantially under-estimated. It recommends more detailed assessments of residual damage that might occur if adaptation funding is inadequate and calls for analyses of country- and sector-specific adaptation costs. http://www.gsdrc.org/go/display&type=Document&id=3895&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3895&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Thu, 01 Jan 2009 00:00:00 GMT Max Everest-Phillips How can taxation policy and administration promote economic growth and political legitimacy, while also mobilising revenue for the state? This article reviews the literature on the connection between taxation and governance and extracts seven principles for creating a statebuilding tax system. Drawing on evidence from DFID/World Bank projects in Sierra Leone, Yemen, and Vietnam, it argues that tax policy when effectively linked to political governance and economic growth can create mutually reinforcing statebuilding processes. http://www.gsdrc.org/go/display&type=Document&id=3892&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3892&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Fri, 01 Jan 2010 00:00:00 GMT Staffan I. Lindberg What is the role of clientelism in African politics? How are MPs held accountable in Ghana? This article examines the daily accountability pressures and responses of Ghanaian Members of Parliament, the strength of the institution, and the formal and informal aspects of their role. It finds that these MPs devote a significant proportion of their time to producing and distributing private goods to constituents, and to constituent service. Marginal attention is devoted to legislating and executive oversight. Some MPs have been able to counter political clientelism, however, through civic education and by reformulating constituent expectations toward the production of collective, public goods. http://www.gsdrc.org/go/display&type=Document&id=3884&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3884&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Fri, 01 Jan 2010 00:00:00 GMT Samuel Fankhauser and Guido Schmidt-Traub How much would it cost to ensure that the Millennium Development Goals are achieved in Africa despite climate change? This paper estimates that climate-resilient development in Africa could require international financial assistance of $100 billion a year over the period 2010-2020. This total is about forty percent higher than the original MDG estimate of $72 billion. Adaptation is, in fact, climate-resilient development, and integrated adaptation and development frameworks must be applied in the form of concrete development plans at the country level. http://www.gsdrc.org/go/display&type=Document&id=3868&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed http://www.gsdrc.org/go/display&type=Document&id=3868&utm_medium=rss&utm_campaign=gsdrc&utm_source=newsfeed Public financial management and accountability Fri, 01 Jan 2010 00:00:00 GMT