Closing Accountability Gaps: A Conceptual Analysis on Mutual Accountability in International Development

Author(s):  
Bo Kyung Kim
Author(s):  
Bich Le Thi Ngoc

The aim of this study is to analyze empirically the impact of taxation and corruption on the growth of manufacturing firms in Vietnam. The study employed pooled OLS estimation and then instrument variables with fixed effect for the panel data of 1377 firms in Vietnam from 2005 to 2011. These data were obtained from the survey of the Central Institute for Economic Management and the Danish International Development Agency. The results show that both taxation and corruption are negatively associated with firm growth measured by firm sales adjusted according to the GDP deflator. A one-percentage point increase in the bribery rate is linked with a reduction of 16,883 percentage points in firm revenue, over four and a half times bigger than the effect of a one-percentage point increase in the tax rate. From the findings of this research, the author recommends the Vietnam government to lessen taxation on firms and that there should be an urgent revolution in anti-corruption policies as well as bureaucratic improvement in Vietnam.


Author(s):  
David M. Webber

Having mapped out in the previous chapter, New Labour’s often contradictory and even ‘politically-convenient’ understanding of globalisation, chapter 3 offers analysis of three key areas of domestic policy that Gordon Brown would later transpose to the realm of international development: (i) macroeconomic policy, (ii) business, and (iii) welfare. Since, according to Brown at least, globalisation had resulted in a blurring of the previously distinct spheres of domestic and foreign policy, it made sense for those strategies and policy decisions designed for consumption at home to be transposed abroad. The focus of this chapter is the design of these three areas of domestic policy; the unmistakeable imprint of Brown in these areas and their place in building of New Labour’s political economy. Strikingly, Brown’s hand in these policies and the themes that underpinned them would again reappear in the international development policies explored in much greater detail later in the book.


Author(s):  
Augustin Fragnière

It is now widely acknowledged that global environmental problems raise pressing social and political issues, but relatively little philosophical attention has been paid to their bearing on the concept of liberty. This must surprise us, because the question of whether environmental policies are at odds with individual liberty is bound to be controversial in the political arena. First, this article explains why a thorough philosophical debate about the relation between liberty and environmental constraints is needed. Second, based on Philip Pettit’s typology of liberty, it assesses how different conceptions of liberty fare in a context of stringent ecological limits. Indeed, a simple conceptual analysis shows that some conceptions of liberty are more compatible than others with such limits, and with the policies necessary to avoid overshooting them. The article concludes that Pettit’s conception of liberty as non-domination is more compatible with the existence of stringent ecological limits than the two alternatives considered.


2001 ◽  
Vol 42 (8) ◽  
pp. 29-30
Author(s):  
Deborah Rubin ◽  
Deborah Curo ◽  
Deborah Cahalen

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