Sicherheit durch Demokratisierung - Nachdenken über eine Strategie und ihre Anpassung: Eine tadschikische Perspektive
In: OSZE-Jahrbuch, Band 6, S. 239-251
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In: OSZE-Jahrbuch, Band 6, S. 239-251
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In: China aktuell: journal of current Chinese affairs, Band 28, Heft 5, S. 483-491
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In: Publications de l'Institut du Fédéralisme Fribourg, Suisse
In: Etudes et colloques Vol. 25
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In: Asian survey: a bimonthly review of contemporary Asian affairs, Band 32, Heft 10, S. 951-963
ISSN: 0004-4687
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This publication targets private sector stakeholders who want to reduce a company s risk and vulnerability to corruption. It aims to provide guidance and recommendations for integrating ethics programs into corporate governance mechanisms to safeguard against corruption. Anti-corruption attitudes have changed significantly over the past two decades. Corruption is no longer regarded as a subject to be avoided and is now widely condemned for its damaging effect on countries, industries, governments, and the livelihoods of individual citizens. More importantly, the view of the private sector in the corruption equation is changing. Companies are no longer viewed only as facilitators of corruption - they are increasingly recognized as victims and a valuable source of working solutions, and anti-corruption efforts seen as integral to good corporate governance, Predictable, competitive, and fair economic environments free of corruption are central to sustainable business, economic growth and national development. It has been an easier task to raise this awareness than to reduce the corrosive effects of corruption, especially its worst manifestation of state capture. And though the challenge defies simple solutions, significant progress is being made. Today we have in place numerous international conventions and global collective action initiatives that set higher standards of transparency and accountability in corporate and public governance. More importantly, such standards are buttressed by a growing convergence of ethical values that set the tone for 'doing the right thing' in both the public and private sectors.
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Uninsured natural disasters can have devastating effects on human welfare and economic growth, particularly in developing countries where large segments of the population are in poverty and government resources and capacity to assist in relief, recovery, and reconstruction are limited. Therefore there is interest in exploring how these countries can design and implement disaster relief financing and insurance programs. This paper discusses four aspects of the microeconomics of disaster relief financing and insurance programs that are important for the ex post impact evaluation of such programs: (1) use of game setups to analyze the private willingness-to-pay for disaster protection through risk transfer or risk retention instruments; (2) use of ex post analysis of existing disaster relief financing and insurance schemes (such as Mexico's programs) to analyze the willingness to provide political support to such schemes; (3) use of ex post analysis of existing schemes to analyze not only ex post coping with shock, but also the ex ante risk management impact of disaster relief financing and insurance schemes, with the expectation that the latter can have a large effects on growth; and (4) use of mainly global data to do ex post impact analysis of natural disasters and the resilience-enhancing value of disaster relief financing and insurance schemes (examples exist for the disaster-impact relationship that can be extended to the role of disaster relief financing and insurance in risk reduction, coping with shock, and risk management). The paper proposes concrete research projects to pursue the analysis of these four dimensions of micro-level impacts of disaster relief financing and insurance.
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In: Integration: Vierteljahreszeitschrift des Instituts für Europäische Politik in Zusammenarbeit mit dem Arbeitskreis Europäische Integration, Band 26, Heft 4, S. 510-519
ISSN: 0720-5120
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In: http://hdl.handle.net/11540/12520
This study uses two methods to calculate the revenue collection gap at the sub-national level. The first methods uses revenue projection available from budget documents as a proxy for revenue potential and the second method estimates the revenue potential for business tax, property tax, and house rental income tax using data from the National Population and Housing Census (2011) and the National Economic Census (2018). To the best of our knowledge this is the first study to estimate revenue potential for the sub-national level governments using these data. The revenue projection available on budget speeches and documents (used in the first method) is based on revenue collection trend of previous years and not on rigorous study of revenue potential. Thus the revenue collection gap calculated from first method does not provide true picture of sub-national revenue mobilization. To address this challenge, the study estimates revenue potential (used in the second method) for business tax, property tax, and house rental income tax and then calculates the revenue collection gap. These taxes are sole rights of local governments. For the first method there is both revenue collection gap and revenue collection surplus. Collection surplus indicates the revenue collection that is meeting the target, however for the second method there is only the revenue collection gap. Also, the revenue collection gap is higher for the second method. This indicates that the revenue projection available in the budget speeches might be lower than the actual revenue potential of tax revenue in respective sub-national governments. Figure E2 and E3 summarizes the revenue collection gap and surplus from two methods for Pokhara Municipality4 and Butwal Sub-metropolitan respectively. The revenue collection gap from house rental income tax from the second method is significant relative to other taxes with gap of NPR 2275 million and 691 million respectively.
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