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Tax Collection in Developing Countries – New Evidence on Semi-Autonomous Revenue Agencies (SARAs)

Abstract

Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state–taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with conventional tax administrations. The results also indicate that local revenue is more stable in municipalities with SARAs, which is good for budget policy and planning.     

An innovative approach to metropolitan management in the philippines

The paper describes the historical development of metropolitan planning and administration in Metro Manila, and identifies five major problems: the sectoral isolation of planning; the inadequate involvement of local government; inadequacies in planning methods; weaknesses in the system of resource management; and institutional fragmentation. The development of the Capital Investment Folio process, its institutional framework and the main characteristics and results of applying the approach are described. The benefits and lessons which have emerged are then set out and their possible application elsewhere discussed. The main achievements of CIF are progress towards a rational system of urban planning; the generation of consensus within government about Manila's investment strategy; a more widespread appreciation of opportunity costs; and a new understanding of how to plan under conditions of uncertainty. It remains for CIF to be integrated into the national resource allocation process, and to be fully accepted by national government agencies. Local government still needs to be positively involved in the planning process.     

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The unknown depths of political theory: The case for a multidimensional concept of corruption

Defining corruption has proven to be such a difficult challenge that many contemporary analysts pass over the question as quickly as possible. But while definitions are too important to be dismissed as an analytical concern, a single one-dimensional definition that will satisfy all observers will never be found. Rather than proposing yet another definition, this article explores five dimensions of the concept: corruption as social decline, as deviant behavior, as a logic of exchange, as a system of measurable perceptions, and corruption as shadow politic. All help us view corruption within actual social settings; all lend further detail to the sorts of contrasts among concepts and usages that Arnold Heidenheimer explored in his work. In the end one of the most important aspects of the issue is that of trust, which not only helps us understand how corruption functions in actual cases but also underscores the reasons why we must continue to fight it.     

Fatalities after injuries by wild animals

The article summarises three fatalities after attacks by wild animals. The first case describes a 90-year-old woman who died as a result of pneumonia after a bear fell on her and caused multiple chest fractures. The second case deals with a 76-year-old woman who was hit in the middle face by the hoof of a camel and, thereafter, died of myocardial infarction. The third case describes a 27-year-old biologist who died from severe blunt trauma after an attack of a wild living elephant. The article gives a summary of typical injury patterns of selected wild animals and outlines potential reasons of death as a result of the injuries.