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Will shift to gross income taxation help generate more revenues?
Philippine Institute for Development Studies, 2001In an effort to help improve the revenue performance of the national government, especially in the face of the country's current fiscal deficit situation, a number of proposals have been forwarded aimed at having a positive impact on revenues. One of these is the proposal to shift the present system of taxation to gross income taxation.DocumentThe “State-of-the-Art” of sate-owned enterprises in Brazil
International Budget Partnership, 2014Public access to information on governmental budgets and spending is an important means of empowering civil society to actively participate in improving policy choices. Assessing budget transparency, however, is a complex task in the contemporary state.DocumentGlobal boom, local impacts: mining revenues and subnational outcomes in Peru 2007-2011
Banco Interamericano de Desarrollo / Inter-American Development Bank (IADB), 2014The relationship between the abundance of natural resources and socio-economic performance has been a main object of study in the economic development field since Adam Smith.DocumentFiscal costs of subsidies for socialized housing programs: an update
Philippine Institute for Development Studies, 2011This policy note provides an update of housing subsidies in the Philippines and the fiscal costs of their application. It addresses the issue on whether the subsidies for housing programmes could have been put into more efficient use by the government. In putting forth recommendations, the policy note highlights key lessons that are worth considering for the Philippines:DocumentDeposit insurance system in Korea
Korea Development Institute, 2013This report studies the deposit insurance system that Korea established at the end of 1995 and has operated since then. Events during the Asian financial crisis of 1997 and the global financial crisis of 2007-2008 have demonstrated the importance of effective depositor protection schemes.DocumentInstitutionalization of the informal credit market and financial inclusion in Korea
Korea Development Institute, 2013Over the last half century, the Republic of Korea (South Korea) has experienced rapid, sustained economic growth, the social benefits of which have been relatively broad-based. Korea today also boasts a modern and deep financial system, and financial inclusion is high with nearly every Korean having access to basic financial services and products.DocumentHousehold poverty: addressing the core of microfinance
Philippine Institute for Development Studies, 2003The Philippine microfinance market has been developing rapidly in the last few years, which in turn, is expected to be able to make a significant contribution to poverty alleviation in the country.DocumentExperiences and methodology of Korea’s anti-money laundering system deployment and development
Korea Development Institute, 2013In today’s global economic conditions, the economy of one country is inextricably linked to another in various ways. The wave of liberalization in several sectors including trade, financing, and capital led by major developed countries from the 1970s gained momentum as information technology developed at a breakneck pace from the 1980s up until today.DocumentGovernment bond market development
Korea Development Institute, 2013This study has two objectives. First, it traces the development of the government bond market in Korea since liberation from Japanese colonial rule in 1945 in order to identify elements underlying the remarkable transformation of the government bond market.DocumentKorean experience of financial management information system: construction, operation, and results
Korea Development Institute, 2013Like many other countries, Korea has recently reformed its Public Expenditure Management System (PEMS). But the ways the Korean government implement these reforms have some unique features.Pages
