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Customs administration reform and modernization in francophone sub-Saharan Africa, 1995 – 2010
Montagnat-Rentier, Gilles; Parent, Gilles - 2012
This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and...
Persistent link: https://www.econbiz.de/10009659759
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Tax Administration Reform and Fiscal Adjustment
Brondolo, John - 2008
Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy, its tax administration reforms, and assesses the impact...
Persistent link: https://www.econbiz.de/10012677573
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Quantifying the Revenue Yields from Tax Administration Reforms
Adan, Hassan - 2023
Despite the criticality of tax administration (TA) reforms in enhancing domestic revenue mobilization, few studies have attempted to quantify the revenue impact of such reforms. This paper fills this gap by estimating the revenue yields associated with various tax administration capabilities,...
Persistent link: https://www.econbiz.de/10015058942
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Local Government Financing Platforms in China: A Fortune or Misfortune?
Lu, Yinqiu; Sun, Tao - International Monetary Fund (IMF) - 2013
China’s rapid credit expansion in 2009–10 brought local government financing platforms (LGFPs) into the spotlight. This paper discusses their function, reasons behind their recent expansion, and risks they are posing to the financial sector, local governments, and sovereign balance...
Persistent link: https://www.econbiz.de/10011142145
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Institutional Transformations, Polity and Economic Outcomes; Testing the North-Wallis-Weingast Doorsteps Framework
Quintyn, Marc; Gollwitzer, Sophia - International Monetary Fund (IMF) - 2012
This paper tests the theoretical framework developed by North, Wallis and Weingast (2009) on the transition from closed to open access societies. They posit that societies need to go through three doorsteps: (i) the establishment of rule of law among elites; (ii) the adoption of perpetually...
Persistent link: https://www.econbiz.de/10011242192
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Country Stress Events; Does Governance Matter?
Kochanova, Anna; Caceres, Carlos - International Monetary Fund (IMF) - 2012
This paper analyzes the linkages between governance quality and country stress events. It focuses on two types of … that weaker governance quality is associated with a higher incidence of both fiscal and political stress events. In …
Persistent link: https://www.econbiz.de/10011242318
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The Dynamic Effect of Social and Political Instability on Output; The Role of Reforms
Bernal-Verdugo, Lorenzo E.; Furceri, Davide; Guillaume, … - International Monetary Fund (IMF) - 2013
implement, in the aftermath of a social instability episode, reforms aimed at improving the level of governance. The results are …
Persistent link: https://www.econbiz.de/10011242339
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Quality of Government and Living Standards; Adjusting for the Efficiency of Public Spending
Grigoli, Francesco; Ley, Eduardo - International Monetary Fund (IMF) - 2012
It is generally acknowledged that the government’s output is difficult to define and its value is hard to measure. The practical solution, adopted by national accounts systems, is to equate output to input costs. However, several studies estimate significant inefficiencies in government...
Persistent link: https://www.econbiz.de/10011242341
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Judicial System Reform in Italy - A Key to Growth
Esposito, Gianluca; Lanau, Sergi; Pompe, Sebastiaan - International Monetary Fund (IMF) - 2014
The inefficiency of the Italian judicial system has contributed to reduced investments, slow growth and a difficult business environment. The enforcement of civil and commercial claims suffers from excessive delays in court proceedings, resulting in a very large number of pending cases. The...
Persistent link: https://www.econbiz.de/10010790243
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Financial Supervisory Independence and Accountability-Exploring the Determinants
Masciandaro, Donato; Quintyn, Marc; Taylor, Michael - International Monetary Fund (IMF) - 2008
We analyze recent trends in, and determinants of, financial supervisory governance. We first calculate levels of … quality of public sector governance plays a decisive role in establishing accountability arrangements, more than independence … also show that the likelihood of establishing adequate governance arrangements are higher when the supervisor is located …
Persistent link: https://www.econbiz.de/10010790276