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"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The ne...
Drawing on the Fund’s analytical and capacity development work, including Public Investment Management Assessments (PIMAs) carried out in more than 60 countries, the new book Well Spent: How Strong Infrastructure Governance Can End Waste in Public Investment will address how countries can attain quality infrastructure outcomes through better infrastructure governance—an issue becoming increasingly important in the context of the Great Lockdown and its economic consequences. It covers critical issues such as infrastructure investment and Sustainable Development Goals, controlling corruption, managing fiscal risks, integrating planning and budgeting, and identifying best practices in project appraisal and selection. It also covers emerging areas in infrastructure governance, such as maintaining and managing public infrastructure assets and building resilience against climate change.
This book presents 09 keynote and invited lectures and 177 technical papers from the 4th International Conference on Geotechnics for Sustainable Infrastructure Development, held on 28-29 Nov 2019 in Hanoi, Vietnam. The papers come from 35 countries of the five different continents, and are grouped in six conference themes: 1) Deep Foundations; 2) Tunnelling and Underground Spaces; 3) Ground Improvement; 4) Landslide and Erosion; 5) Geotechnical Modelling and Monitoring; and 6) Coastal Foundation Engineering. The keynote lectures are devoted by Prof. Harry Poulos (Australia), Prof. Adam Bezuijen (Belgium), Prof. Delwyn Fredlund (Canada), Prof. Lidija Zdravkovic (UK), Prof. Masaki Kitazume (Japan), and Prof. Mark Randolph (Australia). Four invited lectures are given by Prof. Charles Ng, ISSMGE President, Prof.Eun Chul Shin, ISSMGE Vice-President for Asia, Prof. Norikazu Shimizu (Japan), and Dr.Kenji Mori (Japan).
This Public Expenditure Review (PER) provides an integrated perspective on Iraq’s need to provide better public service delivery, while maintaining macroeconomic stability and fiscal discipline. The achievement of these objectives unfolds within a challenging context of revenue volatility, the need to diversify the economy, weak accountability mechanisms, and residual conflict. Reflecting these challenges, key socio-economic developmental indicators are stalled or even declining despite rapid growth in public spending. Indeed, the review shows that growth in spending has not been matched by absorptive capacity, let alone improved outcomes. The difficult task of constructing the fiscal inst...
Debunks the view that natural resources lead to terrible outcomes by demonstrating that oil and minerals are actually a blessing.
Abstract: An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ra...
This timely Handbook unpacks the underlying common factors that give rise to corrupting environments. Investigating opportunities to deliver ethical public policy, it explores global trends in public administration and its vulnerability to corruption today, as well as proposing strategies for building integrity and diminishing corruption in public sectors around the globe.
This handbook constitutes a specialist single compendium that analyses African political economy in its theoretical, historical and policy dimensions. It emphasizes the uniqueness of African political economy within a global capitalist system that is ever changing and complex. Chapters in the book discuss how domestic and international political economic forces have shaped and continue to shape development outcomes on the continent. Contributors also provoke new thinking on theories and policies to better position the continent’s economy to be a critical global force. The uniqueness of the handbook lies in linking theory and praxis with the past, future, and various dimensions of the political economy of Africa.
Since 1984, the World Bank has financed 87 Financial Management Information System (FMIS) projects in 51 countries totaling over US $2.2 billion, of which US $938 million was for FMIS related information and communication technology (ICT) solutions. This study presents the World Bank’s experience with these investment operations to share the achievements and challenges observed, and provide guidance for improving the performance of future projects. The report is structured according to four overarching questions: • What historical patterns emerge from World Bank financed Treasury/FMIS projects? This includes an analysis of project scope, cost, duration, design, objectives, and ICT soluti...
Fragile and conflict-affected states (FCS) have become an important focus of World Bank Group assistance in recent years as recognition of the linkages between fragility, conflict, violence, and poverty has grown. Addressing issues of recurring conflict and political violence and helping build legitimate and accountable state institutions are central to the Bank Group's poverty reduction mission. This evaluation assesses the relevance and effectiveness of World Bank Group country strategies and assistance programs to FCS. The operationalization of the World Development Report 2011: Conflict, Security, and Development (2011 WDR) is also assessed, to see how the framework has been reflected in...