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Regional Inter-State Consultation Mechanisms on Migration
This study reviews 25 interstate consultative mechanisms on migration: 18 RCPs and seven others, here termed interregional forums on migration (IRF) that appear to depart from the classic RCP model in some meaningful way. Each case review includes background on the origin and development of the mechanism, a brief discussion of the evolution of the agenda, identification of any linkages with multilateral agreements, and a note on the placement of the mechanism within the taxonomy of mechanisms suggested by the author. The study concludes with implications for harmonized governance of migration.
OECD Development Co-operation Peer Reviews: Spain 2016
The OECD Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years.
Taxation and Inequality in Latin America
Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty. The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource mobilization. By drawing on the political economy of tax regimes, the book considers the specific conditions of taxation in Latin America, which apply to a large part of the Global South and more than 100 countries specializing in the extraction and export of raw materials. This book will cover: taxation and the dom...
Tax Morale What Drives People and Businesses to Pay Tax?
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Migration Governance across Regions
Migration policies are rarely effective. Examples of unintended and undesirable outcomes abound. In Latin America, very little is known about the impact and long-term sustainability of state policies towards emigrants. Following a world-wide trend, Ecuador, Uruguay, Mexico, Argentina, and Brazil have developed new institutions and discourses to strengthen links; assist, protect and enfranchise migrants, and capture their resources. As an adaptation of governmental techniques to global realities, these policies redefine the contours of polities, nations, and citizenship, giving place to a new form of transnational governance. Building upon field research done in these five states and two rece...
Africa and its Global Diaspora
The book presents a thorough study of the changing landscape of state-diaspora relations in Africa, as well as a robust analysis of diaspora engagement policies being pursued across the continent. As the Africa diaspora strengthens its socio-economic and political clout, countries of origin in Africa have sought to engage their citizens living abroad. Over the past decade, the role of diaspora in the homeland development has become a core tenet of national strategies and policies. Against the backdrop of expanding globalization and deepening regional integration, the book presents a thorough study of the changing landscape of state-diaspora relations in Africa, as well as a robust analysis of diaspora engagement policies being pursued across the continent as states seek to extend rights to and extract obligations from their global citizens.
Perspectives on Global Development 2012 Social Cohesion in a Shifting World
This report analyses the impact of “Shifting wealth” on social cohesion, largely focusing on high-growth converging countries.
