Im Jahr 2015 hat sich die Weltgemeinschaft einem ehrgeizigen Reformprogramm verschrieben. Um die Sustainable Development Goals zu erreichen und die Beschlüsse der Klimakonferenz von Paris umzusetzen, sind gewaltige Anstrengungen erforderlich – auch solche finanzieller Natur. Viele Staaten...

Obwohl in den meisten Entwicklungsländern das Einnahmenpotential auf subnationaler Ebene bescheiden ist, bestehen gute Gründe für verstärkte Bemühungen von Gebern und Entwicklungspartnern in diesem Bereich. Einerseits können lokal generierte Einnahmen – selbst wenn diese verglichen mit...

Wie kann die Wirkung von Governance-Programmen erfolgreich analysiert werden? In der vorliegenden Publikation dokumentieren die Autor/innen praxisorientierte und verallgemeinerbare Erkenntnisse über die Durchführung rigoroser Wirkungsanalysen in entwicklungspolitischen Governance-Programmen....

In pursuit of employment opportunities and increased productivity, governments and donors have the highest ambitions for technical and vocational education and training (TVET) systems. Most prominently, TVET is expected to facilitate access to employment and a qualified workforce by offering its...

መንግስታት እና ለጋሾች በቴክኒክ እና ሙያ ትምህርትና ሥልጠና (ቴሙትስ) አማካኝነት የሥራ ዕድሎችን እና ምርታማነትን የማሳደግ ከፍተኛ ምኞት አላቸው። ሥልጠናው በዋናነት የሥራ...

Social cohesion' and the 'social contract' are two related analytical concepts, which have become increasingly popular among researchers and practitioners. Both concepts help to understand and characterise societies and countries by shedding light on the relationships between members and groups...

This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems increase the capacity of political actors to credibly...

This study assesses whether the use of electronic government (e-government) services affects political attitudes. The results, based on evidence generated in Botswana, indicate that e-government services can, in fact, have an impact on political attitudes. E-government services are rapidly being...

Do semi-autonomous revenue agencies (SARAs) outperform conventional tax administrations? This paper 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...