E-government holds the promise of improving administrative efficiency and citizen participation, but can also reinforce traditional administrative processes. This paper reviews the evidence, mainly from case studies, of these processes. It looks both at Asia-Pacific jurisdictions, and the wider...

Financial crises in developing and transition countries have often proven disruptive to policies and programs due to procyclical trends government spending growth. Given the importance and significant component of public budgets devoted to education and health cuts in government expenditures...

After being dormant for decades, in the last two decades, right-wing populism resurfaced strongly in Europe and the US channeling a reaction against globalization. This resurgence has prompted economists to pay increasing attention to populist economics. Current versions of right wing populism...

Before Hugo Chavez burst into the political scene in Venezuela, Argentina's Juan Peron (1895- 1974) was considered the quintessential Latin American populist leader. He ruled Argentina from mid 1943 until September 1955 and between 1973 and 1974 and his political party has been in power two...

The transition to a net-zero carbon economy requires a major shift in financial flows. Financial policy bodies — central banks, financial regulators and ministries of finance — clearly have a roleto play in supporting such a shift. Up until now, policy discourse has envisaged this role...

Do Financial accounting practices as per the political setup and their administrative strategies, pose problems to the pace of Socio-economic development of any nation? This paper addresses this question with a preview to the dawn of human civilizations on earth, and mathematically cumulating...

This article discusses some of the economic constraints facing the efficient performance of Chinese banks. While the condition of accession to the World Trade Organization (WTO) requires that banking in China will open to foreign competition by 2006, large nonperformance loans and the lack of...

Automatic exchange of information (AEoI) for tax purposes has become the global standard for international tax cooperation in 2013. As a tool for containing offshore tax evasion, it has encountered opposition in the past and continues to be fraught with challenges. This paper recapitulates the...

In 2016, the World Bank formally implemented a massive reform of the guidance it applies to procurements conducted under World Bank-financed projects. Because of the prominent role that the World Bank plays in shaping procurement policy, the Bank’s procurement reforms have had a profound...

This paper introduces a new dataset that codes the content of 519 tax treaties signed by low- and lower-middle-income countries in Africa and Asia. Often called Double Taxation Agreements, bilateral tax treaties divide up the right to tax cross-border economic activity between their two...