Suchergebnisse

"This open access book examines how civic organizations can influence tax policy and administration in ways that benefit ordinary citizens, through in-depth case studies from a wide range of countries including France, Guatemala, Kenya, Mexico, Philippines, Uganda, and the United States. These cases demonstrate the ways in which civic coalitions have crafted convincing narratives and used creative strategies to change the political incentives of policymakers and yield more equitable tax reform. The cases cover a wide range of types of tax reform, from taxes on specific items like fuel, tobacco and mobile money applications, to personal and corporate income taxes. They also highlight the use of a variety of approaches by civic actors-such as media campaigns, advocacy with legislators, and strategic litigation-to influence policy. These examples, covering a range of lower and higher income countries, across many aspects of tax systems, give us useful examples to build on, demonstrating that citizens everywhere can influence tax policy and ultimately secure fairer societies."

AbstractThis short paper summarizes the key findings of a collaborative project looking at civic actors' role in promoting more equitable taxation across seven countries. Their examples show that effective tax advocacy usually relies on multiple strategies that engage diverse actors—from public officials and legislators to the media and broader civic coalitions. Moreover, progress depends on building robust and convincing narratives around the need for tax reform and deploying different kinds of capacities—for technical analysis, political engagement and compelling communications. Ultimate success often builds on past failures. In this sense, civil society tax advocacy is a long‐haul endeavor that requires organizations to have a long‐term vision and learn and adapt.

The quality of governance and institutions is increasingly seen as a fundamental factor in shaping the development prospects of poor countries. As a consequence, donor agencies have increasingly allocated resources to providing technical assistance for improving governance standards in such countries, with mixed results. This paper investigates the domestic and external factors affecting the outcomes of reforms aimed at improving the quality of government budget institutions across a sample of 16 aid-dependent countries. The analysis starts with a medium-N "pattern finding" approach, based on a new dataset tracking changes in the quality of budget institutions over the period 2001 to 2007. This is complemented by small-N "process tracing" evidence from Mozambique and Burkina Faso, looking at both overall reform trajectories and three specific budget reform areas. The results show that among domestic factors, economic and political stability are preconditions for successful budget reforms. A minimum degree of government leadership and commitment to reforms is also a very important factor shaping budget reform outcomes, alongside the centralisation of budget institutions. Surprisingly, among external factors, the level of technical assistance and the use of so-called programme aid modalities were less important for budget reform outcomes than the overall fragmentation of aid flows and the ways in which technical assistance is delivered. Donors' hopes of "buying" better budget governance, therefore, are more likely to be enhanced not by additional resources, but by better behaviour. Moreover, such a strategy is likely to work only in countries with enough capacity and interest in reforms.

Résumé Cet article passe en revue la littérature récente sur l'accroissement du volume de l'aide et de son efficacité. Pour faire progresser l'appropriation par les pays bénéficiaires et renforcer tant les systèmes budgétaires que la redevabilité gouvernementale, les bailleurs de fonds commencent à mettre en œuvre des modalités d'aide telles que l'appui budgétaire global (ABG). Toutefois, des évaluations récentes de programmes de l'ABG et de la réforme de la gestion des finances publiques (GFP) soulignent certaines faiblesses qui mettent en cause le rôle joué par les bailleurs dans les changements institutionnels. A cet égard, les facteurs relevant de l'économie politique sont souvent négligés. De plus, dans certains pays, les bailleurs sont profondément impliqués dans les processus d'élaboration de politiques clés, handicapant ainsi leur capacité à jouer un rôle plus constructif. Par conséquent, la volonté de renforcer la redevabilité nationale demeure un objectif insaisissable.

In this final installment of a series of briefings addressing issues raised in The Commission for Africa Report & the G-8 Summit in Gleneagles in 2005, the author argues that reforming & enhancing the effectiveness of the aid system does not have much of an attentive audience within the donor community. The disappointing developments since Gleneagles casts doubt on the actual capacity & willingness of rich countries to devote increasing resources to development assistance, & and on the seriousness of their commitment to tackle African poverty. The question of whether doubling aid to Africa is a good idea is explored in terms of the high dependence of many countries on external assistance, the complex macroeconomic management to double recipient governments, & the highly political & unpredictable source such as aid. The paradox of the moral imperative of taking action to reduce poverty without first addressing underlying causes of current low effectiveness does not acknowledge the problems stemming from deeper structural issues, as has been exemplified in the failure of previous attempts to "buy" reform. The radical overhaul of the aid system away from the plans to direct feedback in constant evaluation conflicts with the donors understanding of scaling up as providing "more of the same" without questioning structural limitations of the current aid system. Tables, References. J. Harwell