This publication analyzes the impact of fiscal decentralization and the resultant issues and challenges that countries face in practice. It traces the evolution of fiscal decentralization as a significant and consequential global reform that has made subnational governments' key public sector actors in a majority of countries. This note touches upon its various aspects: incidence and presence in the world; foundation in economics; impact of ...
This publication presents an overview of tax policy and tax administration issues–how countries in Asia and the Pacific compare with the rest of the world in main taxes, revenue collections, tax morale, and others. The implications of reducing reliance on customs tariff revenues and of using the value-added tax on a broader basis, especially in the services sector, have been analyzed. This note suggests an agenda for reform by discussing whether ...
This policy note assesses tax administration measures and tax rate adjustments, two options for the Philippines' fiscal consolidation in terms of their efficiency for revenue mobilization and impacts on tax equity. Its key findings are: 1) a policy mix of a higher value-added tax and a lower corporate income tax will make the overall tax system more regressive, even if its impact on tax revenue is neutral; 2) the country's tax producti ...
First published in1887, “In Russian and French Prisons” is Peter Kropotkin's detailed critique of French and Russian prisons in the late 19th century. Within it, Kropotkin offers poignant descriptions of the conditions of those who undergo solitary confinement while offering his own panacea to the wealth of problems engendered by the existence of prisons: abolish them entirely. Although written over a century ago, Kropotkin's astute cr ...
Crime prevention that works – the goal of much government and corporate policy – can be difficult to discover amongst obscure and tedious academic texts. Yet, now more than ever, we need sophisticated government and corporate crime prevention policies that produce results. This book of research, policy and practice provides a clear and up-to-date guide to what works and what constitutes best practice across a range of crime prevention and securi ...
