Other ESW Reports

317 items available

Permanent URI for this collection

https://hdl.handle.net/10986/2209

This includes miscellaneous ESW types and pre-2003 ESW type reports that are subsequently completed and released.

Items in this collection

Now showing 1 - 10 of 10

State-Owned Enterprises (SOES) in Oman: Review of SOE Governance Practices
(Washington, DC: World Bank, 2024-11-08) World Bank
This report is part of a World Bank review of State-owned Enterprise (SOE) governance practices in Middle East and North Africa (MENA) countries. The review is responding to the scarcity of data about such practices in the MENA region. It initially covers six countries, including: Djibouti, Egypt, Jordan, Morocco, Oman, and Tunisia. The objective of the reviews is to develop and disseminate knowledge about SOE governance in the interests of promoting continued SOE reforms in the region. This report provides an overview of the SOE landscape and history in Oman, followed by a review of key dimensions of SOE governance practices. This includes a review of the following dimensions: (i) The legal and regulatory frameworks for SOEs; (ii) State ownership arrangements; (iii) Performance management frameworks; (iv) SOE board structures and functioning; (v) Transparency and disclosure practices; (vi) Procurement policies and practices; and (vii) Climate reporting practices. The framework for the review is based on the Organisation for Economic Cooperation and Development (OECD) Guidelines for SOE Corporate Governance and the World Bank’s Integrated SOE Framework (iSOEF).
The Effects of Regulating Platfom-based Work on Employment Outcomes: A Review of the Empirical Evidence
(Washington, DC: World Bank, 2024-10-31) Alzate, David
This brief is developed as part of a series and provides an overview of the empirical evidence on the impacts of regulatory and worker protection interventions related to digital work platforms. The theoretical and economic rationales for protecting workers against the market failures that surround digital platform work are discussed in Stoterau (2024). Another brief describes the experiences in various countries in adopting labor regulations or legal classifications from the legal standpoint (Hatayama and Swistak 2024). We bring complementary evidence and guidance to policy makers by reviewing the empirical evidence on the effects of introducing regulations.
Tax Expenditure Manual
(Washington, DC: World Bank, 2024-07-15) World Bank
This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it builds on the existing knowledge and endeavors to provide a comprehensive guidance on key aspects of tax expenditure analysis. Considering that cross-country comparability of tax expenditure estimates is challenging due to differences in benchmarking, this manual specifically aims to provide guidance on how to benchmark some of the most common features of a tax system. This manual should be seen as a contribution to the vast ocean of knowledge on tax expenditures, rather than an exhaustive guide to all their complexities. This guidance endeavors to assist policy practitioners, especially in developing countries, in navigating and understandingtax expenditure issues.
Desktop Review: Analysis of The Pacific Islands Forum Members included in the EU List of Non-Cooperative Jurisdictions
(Washington, DC: World Bank, 2024-06-14) World Bank
The objective of this desktop study is to enhance the overall implementation of the international standards in the region and gain a better understanding of their technical assistance needs. This independent assessment concerning the technical challenges affecting the PIF members in the EU list has been requested by the PIF and completed by the World Bank Group (WBG). The desktop review has been prepared with public sources cited throughout the report. An interview with the Secretariat of the European Commission’s Directorate General for Taxation and Customs was also conducted. Section 2 of this note contains the evaluation of Fiji, Palau, Samoa, and Vanuatu; countries listed in the February 2024 update, against the EU tax good governance criteria. This section clearly identifies the situation of each country in respect of the criteria considered not met by the EU Council. The assessment was conducted exclusively using publicly available sources. Section 3 contains the main actions that each country must undertake to strengthen its international tax system, in accordance with the challenges identified in section. Technical assistance from international organizations can facilitate the completion of these actions. The WBG has strong expertise in the implementation of the tax transparency standards and the BEPS minimum standards within the Macroeconomics, Trade, and Investment (MTI) Global Practice. In addition, WBG works closely with other international organizations that help in these topics. Lastly, section 4 outlines the potential consequences faced by PIF countries for being in the EU list. However, this impact does not include quantification of FDI losses, as it is out of scope of this desktop review.
The Evolution, Practice and Impact of Participatory Budgeting in Kenya: The Kenya Accountable Devolution Program
(Washington, DC: World Bank, 2024-05-15) World Bank
Citizen engagement is critical to achieving an effective devolution process. The success of devolution in delivering good quality services in Kenya is inextricably linked to the extent to which counties provide their citizens with adequate information on budgets and service delivery performance, empower them to participate and contribute to decision-making, and are held accountable. For a decade, counties in Kenya have been translating into action the legal principles on transparency, accountability, and public participation as enshrined in the Constitution of Kenya 2010. Although this has not been an easy task, counties have made notable progress, establishing systems, structures, processes, and practices for meaningful citizen engagement. One of the innovative practices adopted is participatory budgeting. With training and technical assistance from the World Bank through the Kenya Accountable Devolution Program (KADP), several counties have been implementing participatory budgeting since 2015 as an approach to achieving more inclusive and effective government.
Governance of State-Owned Enterprises in the MENA Region: Synthesis and Cross-cutting Findings of SOE Governance Reviews of Six Countries
(Washington, DC: World Bank, 2024-04-22) World Bank
This report is part of a World Bank review of state-owned enterprise (SOE) governance practices in the Middle East and North Africa (MENA) region. The focus on governance is motivated by research pointing to good governance as an important precondition for successful and sustainable SOE reform. This report summarizes findings of six SOE governance reviews of Djibouti, Egypt, Jordan, Morocco, Oman, and Tunisia, while also drawing on other regional studies. The six country reports, as well as this cross-cutting report, concentrate on the core dimensions of corporate governance of SOEs as identified in the Organization for Economic Co-operation and Development (OECD) Guidelines for Corporate Governance of SOEs, and the World Bank’s Integrated SOE Framework (iSOEF). These include: (i) the legal and regulatory framework for corporate governance; (ii) state ownership arrangements; (iii) performance management frameworks; (iv) Board structures and functioning; (v) financial reporting, accountability, control, and transparency; (vi) procurement policies and practices; and (vii) climate change reporting practices. The report also provides an overview of the SOE landscape in terms of the size, composition, employment, subsidies, and financial risks of the SOE sectors.
Local Governments Climate Finance Instruments - Global Experiences and Prospects in Developing Countries
(World Bank and UNCDF, 2024-04-15) World Bank; United Nations Capital Development Fund
Local governments—especially cities and municipalities—in developing countries will be at the forefront of confronting and mitigating the impacts of climate change, and they need substantial financing to address this challenge. However, they often lack the fiscal resources for such investments. To address this financing gap, they will need to utilize a variety of financing sources and instruments. This joint publication of the World Bank and the UN Capital Development Fund aims to help cities and local governments better understand the various climate finance instruments and sources available to them, including intergovernmental fiscal transfers, own-source revenues, municipal borrowing (loans and bonds), public-private partnerships and credit-enhancement instruments such as guarantees. It provides information on each of these instruments - organized in a conceptual framework – and highlights international experience and 18 case studies on their use from around the world. The report also recommends various actions that cities, local and national governments and development partners can take to increase access to these instruments to help meet climate investment needs in cities.
Philippine Jobs Report: Shaping a Better Future for the Filipino Workforce
(Washington, DC, 2023-03-27) World Bank
Shaping a Better Future for the Filipino Workforce aims to inform jobs policy by examining key determinants and outcomes of jobs. Jobs are created when the macroeconomic environment is conducive and policies are predictable to businesses with sustained growth, trades, and investments. At the same time, a large body of literature also shows that economic growth alone is not sufficient for generating jobs. Jobs are created when firms pursue expansion through innovation and competitiveness and demand for more labor input, while workers’ skills and human capital are able to meet the needs of firms. Intrahousehold resource allocation and decisions for labor supply also affect the jobs outcomes. It is not uncommon that workers as self-employed create jobs by initiating their own business. The market clearing process of labor is then affected by labor market institutions, most notably labor market regulations and labor policies and programs. These are key determinants of how easy it is to start a business or to hire a worker, how high labor costs are, and how efficiently firms and workers are matched. Part I looks into the country’s labor market in chronological order, while Part II discusses three major areas of Philippine jobs - labor regulation, international migration, and emerging demands for green and digital jobs.
Municipal Mergers and Associations: International Experience and Reform Options for Croatia
(Washington, DC, 2022-05) World Bank
Croatia’s high degree of municipal fragmentation has been consistently recognized as a weakness and one of the main problems of its intergovernmental fiscal system. The report argues that the problem of fragmentation is in essence a problem of capacity. The objective of this report is to review international experiences and lessons in the promotion of local government mergers and municipal associations to inform efforts to advance institutional reform in Croatia and address the problem of low local government capacity. The report is organized into six sections. The first section is introduction, the second section reviews the fragmented territorial administrative structure in Croatia, and the third is devoted to unpacking the concept of local government units (LGU) capacity. The fourth section focuses on relevant international experience related to municipal fragmentation and capacity deficiencies, and the fifth examines incentive measures for Intermunicipal Cooperation (IMC) and the creation of associations or commonwealths. The sixth section lays out policy options and recommendations for Croatia, prioritized along a sequence for implementation.
Business Environment Reforms in Fragile and Conflict-Affected Situations: What Works and Why?
(World Bank, Washington, DC, 2022) Ghossein, Tania; Rana, Ahmed Nauraiz
Economies that are suffering from fragility, conflict and violence (three distinct yet interconnected elements of FCS) confront intractable poverty, and faltering growth – missing out on development objectives by significant margins. As the poverty rate in FCS has increased, the number of poor people in those economies has increased from 180 million to nearly 300 million – almost at par with the number of poor in non-FCS economies (which constitute 90 percent of global population). It is estimated that by 2030, two-thirds of the global poor will be concentrated in fragile states. This means that ending extreme poverty requires accelerating gains where poverty has been most intractable: in FCS. By definition, the economies concerned are often characterized by weak institutions and political instability, and lower level of private sector development to promote business-led growth. FCS economies require significant reforms to policy and delivery mechanisms along multiple dimensions to achieve growth and poverty reduction.