Is small beautiful? Village level taxation of natural resources in Tanzania

This article examines collection of natural resources revenue by village governments in Tanzania as part of a decentralisation reform. An analysis of empirical data in the form of taxation records from 14 villages, which collect and retain revenues on natural resources utilisation suggests that decentralising revenue collection to the lowest local government tier may yield: (i) considerable increases in revenue collection; (ii) increased transparency in public finances through requirements that village governments document their incomes and expenditures to the villagers; and (iii) a financial surplus that is used to finance public services at the village level. The evidence presented in this article suggests that decentralising taxation to the lowest local government tier may be a viable approach to enhance revenue collection on the utilisation of relatively low value natural resources, and assure that a share of the collected revenue is used to finance public services. Copyright © 2007 John Wiley & Sons, Ltd.     

劳动教养聆询制度探讨

在劳动教养审批程序中,聆询属于广义的听证程序,又是准司法审判程序。聆询的价值意义主要体现为平衡平等、公平正义、效率、廉政等。从执法实践看,聆询制度尚存在着原则要求、根本目的、价值宣传、程序作用等方面的缺失。对此,要加大聆询制度的宣传力度,增强干警人权意识,保证聆询公正透明,并且建立聆询效力制度。     

未来邮政储蓄银行业务向“三农”定位的可行性分析——邮政储蓄银行与农村金融的双赢

建立邮政储蓄银行已经被国务院正式提到邮政储蓄改革的日程上来,邮政储蓄向商业银行改革已经成为不可逆转的历史潮流.未来邮政储蓄银行业务向“三农”定位,并且实现与农村金融的双赢具有很多优势。正确地面向农户和农村中小企业提供金融服务的业务定位,可以实现未来邮政储蓄银行作为商业银行追求利润最大化的目的。     

部分产业政策与公共财政改革取向的矛盾分析

产业政策与竞争政策具有不同的政策取向,本文对产业政策和竞争政策,以及公共财政改革的理论思路的异同进行了分析比较。我国目前实行的部分产业政策与建立公共财政的改革取向间存在着矛盾,尤其是在鼓励竞争与保护垄断方面具有截然不同的态度。对此提出了坚持公共财政模式的改革思想、减少产业政策调控的范围、逐渐减少政府对经济的干预、发挥行业协会作用等方面的政策建议。     

我国金融保险业发展对职业结构的影响

我国金融保险业的快速发展促使了职业结构的快速变化,职业种类、职业人数以及技能要求都发生变化。产业结构、制度和劳动力素质是影响职业结构的主要因素。     

Challenge Funds in International Development: Definitions,Variations and Research Directions

The use of challenge funds to promote economic and social development continues to grow but has been the subject of relatively little research. This article draws on institutional economics (particularly principal‐agent theory) to define challenge funds and review how they differ from other development funding mechanisms, taking into account their purpose, financial terms, interagency relationships, screening processes, selection mechanisms, implementation and risk sharing characteristics. It then draws on web‐based data for 50 challenge funds to analyse variation in some of these characteristics. The paper identifies evaluability as an important influence, including the relative importance attached to promoting the financial performance of grantees relative to the indirect social benefits of their activities. We conclude with suggestions for further research into the design and performance of challenge funds. Copyright © 2015 John Wiley & Sons, Ltd.     

Mediating between state and citizens: the significance of the informal politics of third-party representation in the global south

This article argues that we should take more seriously the role of intermediaries in relationships between states and citizens in the global south. More specifically it holds that the practice of mediation, the third party representation of citizens to states and vice versa, is a widespread and important political practice in this context. Largely distinct from the contentious politics and popular mobilisation of social movements, mediation is more a politics of negotiation and bargaining by representatives. Developed as an emergent analysis from multiple case studies, mediation is a broad concept that includes practices that at other times might be described as lobbying, clientelism and coercion, but that we conceptualise in terms of claiming legitimacy to speak for the poor and marginalised, and theorise in terms of a democratic deficit between formal political institutions and these groups. In addition to identifying different kinds of mediators, the article categorises mediation in terms of the orientation and nature of various mediatory practices. Lastly, the article identifies at least three explanations for mediation including the endurance of pre-democratic political relations and practices, new forms of social exclusion in post-colonial democracies and the erosion of state authority brought about by neo-liberal policies and globalisation.     

Paris (COP21) Agreement: Loss and damage,adaptation and climate finance issues

Climate policy documents are more interesting for what they leave out than what they contain. Using the COP21 negotiating texts, this article analyses the Paris Agreement to determine the good, the bad and the ugly of this ‘landmark’ document regarding loss and damage (L&D), adaptation and finance. The article establishes that among the good is that we have a universal deal in place that speaks to L&D and adaptation. the bad remains that developing and weaker nations are still vulnerable, in negotiations and to climate change. Among the ugly is the emerging unholy alliance between the referees (national governments) and key players (business and industry) that resulted in a quasi-legally binding deal. Furthermore, we continue to have endless financial promises. Since Gleneagles in 2005, when $50 billion in aid was promised by the G8, $100 billion per annum was promised from Copenhagen’s COP15 in 2009, to the scale-up promises of $100 billion annually from 2015 – developing countries are still waiting for these promises to be met. Drawing from Africa’s adaptation funding needs of $15 billion annually, as estimated by the United Nations environment Programme to 2020, and the $50+ billion annually thereafter to 2050, the article concludes that the global adaptation funding gap remains huge. We therefore recommend that domestic mobilisation of financial and other resources remain a viable option.     

The Institute for Fiscal Studies Report: English Council Funding: What’s Happened and What’s Next?

The article reviews the recent Institute for Fiscal Studies (IfFS) report, English Council Funding: What’s Happened and What’s Next. The article provides an overview of the main themes and findings of the report which examines the consequences of a sustained period of austerity for English local government and the impact of austerity on certain key council services. The article explores what the report has to say about the way councils have responded to reductions in government funding and the strategies they have developed to protect certain frontline services. The article reviews the suggestions made in the IfFS report for changing English local government funding and finds that they reflect a form of centralist thinking which lacks a radical edge when it comes to reform.     

The new architects: Brazil,China, and innovation in multilateral development lending

Recent academic works have shed light upon the motives and negotiation dynamics leading to the creation of the New Development Bank (NDB) and Asian Infrastructure Investment Bank (AIIB). We know less about their day‐to‐day activities and if (and if so why) they are being innovative in the field of multilateral development lending. This article evaluates novelty in the two banks. It uncovers and suggests an explanation to the puzzle of why the NDB appears more innovative (in terms of institutional design, staffing, and lending policy guidelines) than the AIIB by exploring the cases of China and Brazil. The two countries played central roles in the set‐up of each the AIIB and NDB. Drawing on extensive field research, the article proposes that their preferences and capability to engage in institutional innovation depend on interests, status, economic power, and regulatory capacity.