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Searching with a thematic focus on Finance policy, Domestic finance, Governance, Theories of good government

Showing 1-3 of 3 results

• Document

  Audit committees in central banks

  International Monetary Fund Working Papers, 2007

  This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. To avoid a configuration where management would be overseeing itself, and thereby limit conflicts of interest, several options are available for oversight bodies depending on the prevailing legal tradition.
• Document

  Does local taxation make local government responsive to citizens?

  Governance and Development Review, IDS, 2001

  There is considerable evidence that a significant cause of bad governance, especially in poorer countries, is that states are financed not from the 'earned income' that they derive from taxing their citizens, but rather from the 'unearned income' derived either from large mineral resources or, less significantly, large aid inflows.
• Document

  When do the rich willingly pay income tax?

  Governance and Development Review, IDS, 2002

  Brazil and South Africa have much in common. In particular, they are both large middle income countries with very high levels of income inequality where whites historically have dominated over blacks.They differ markedly in terms of the significance of income tax. Relatively little income tax is collected in Brazil (4% of GDP).