william dillinger - Academia.edu (original) (raw)
Papers by william dillinger
World Bank, Washington, DC eBooks, Jun 28, 2017
Latvia's Ministry of Finance requested the World Bank to collaborate on a review of the count... more Latvia's Ministry of Finance requested the World Bank to collaborate on a review of the country's tax system as input for the design a medium-term tax strategy. The motivation behind the tax review is to find options to increase tax revenues by three percentage points of GDP to reach a target tax-to-GDP ratio of 33 percent in the medium term. In Latvia, tax revenues are lower than predicted for its income level and institutional development. The additional revenues would be used to cover growing spending needs in the following areas: Defense pending. The Government aims to increase defense spending to the NATO guideline target of 2 percent of GDP by 2018 (from 1 percent of GDP in 2015 and an estimated 1.5 percent of GDP in 2016). Investment in human capital. Health, education and social protection are additional areas that the Government has identified as requiring further investments. In particular, public health spending is low and health outcomes are lagging compared with much of the European Union (EU).
This document has been prepared under the auspies of the United Nations Development Programme/Uni... more This document has been prepared under the auspies of the United Nations Development Programme/United Nations Center for Human Settlements (Habitat)/World Bank-sponsored Urban Management Programme. The findings, interpretations, and conclusionsexpressed hereare those of the authorsand do not necessarily represent the views of the United Nations Development Programme, uNciHS the World Bank, or any of their affiliated organizations.
LIST OF ACRONYMS ATU (Gagauzia) Autonomous Territorial Unit (of Gagauzia) BOOST The BOOST initiat... more LIST OF ACRONYMS ATU (Gagauzia) Autonomous Territorial Unit (of Gagauzia) BOOST The BOOST initiative is a Bank-wide collaborative effort launched in 2010 to facilitate access to budget data and promote effective use for improved decision-making processes, transparency and accountability. BOOST Initiative collects and compiles detailed data on public expenditures from national treasury systems and presents it in a simple user-friendly format. CPA Central Public Administration Authorities CPD Continuous professional development EMIS Education Monitoring and Information System ESCS Economic, Social, and Cultural Status EU European Union GDP Gross Domestic Product LBSE Local Body Specialized in Education LPA (II) Second level local public administration authorities (district centers/rayon and municipalities) LPA (I) First level local public administration authority (primarias of villages, communes, and cities) MERP Moldova Education Reform Project
Moldova’s public expenditures on education as a share of GDP and total public sector spending are... more Moldova’s public expenditures on education as a share of GDP and total public sector spending are higher than in most countries in the European Union (EU) and the Organization for Economic Cooperation and Development (OECD). Moldova’s challenges to improve the quality and efficiency of education provision need to be addressed in a context of declining student numbers, and persistent inequities between population groups. This report identifies key challenges to the adequate delivery of pre-school and general education related to the decentralized governance mechanism. They relate both to the (de jure) regulatory framework that spells out the mandates of national and local level administrations and school management, and to (de facto) weaknesses in the implementation of these mandates. These challenges are summarized. The remainder of this section further describes the key challenges, and recommends policy directions and areas for further analysis to support evidence-based decision-making in the future. These recommendations are also summarized at the end of this chapter.
This report is based on an extensive literature survey supplemented by field visits to Ireland, S... more This report is based on an extensive literature survey supplemented by field visits to Ireland, Spain, Turkey, and Poland. The report was prepared by William Dillinger, Task Manager. Assistance with the analysis of regional poverty data was provided by Xubei Luo, Young Professional. Formatting and editing of the report was provided by Virginia Sapinoso Yates.
Economica, 1998
The World Bank This series presents the findings of work in progress. They are prepared or sponso... more The World Bank This series presents the findings of work in progress. They are prepared or sponsored by LAI staff to address immediate policy concerns identified through the dialogue with governments and they reflect the views of the LA1 Department. This note was prepared by William Dillinger, LA1 PS, Paul Meo and Homi Kharas provided detailed comments on successive drafts. The task managers for the state reform projects described in the paper were
World Bank Working Papers, 2007
This report is based on an extensive literature survey supplemented by field visits to Ireland, S... more This report is based on an extensive literature survey supplemented by field visits to Ireland, Spain, Turkey, and Poland. The report was prepared by William Dillinger, Task Manager. Assistance with the analysis of regional poverty data was provided by Xubei Luo, Young Professional. Formatting and editing of the report was provided by Virginia Sapinoso Yates.
World Bank Working Papers, 2007
World Bank Working Papers are published to communicate the results of the Bank's work to the deve... more World Bank Working Papers are published to communicate the results of the Bank's work to the development community with the least possible delay. The manuscript of this paper therefore has not been prepared in accordance with the procedures appropriate to formally-edited texts. Some sources cited in this paper may be informal documents that are not readily available. The findings, interpretations, and conclusions expressed herein are those of the author(s) and do not necessarily reflect the views of the International Bank for Reconstruction and Development/The World Bank and its affiliated organizations, or those of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank of the legal status of any territory or the endorsement or acceptance of such boundaries. The material in this publication is copyrighted. Copying and/or transmitting portions or all of this work without permission may be a violation of applicable law. The International Bank for Reconstruction and Development/The World Bank encourages dissemination of its work and will normally grant permission promptly to reproduce portions of the work.
New Realities along the Silk Road, 2012
New Realities along the Silk Road, 2012
New Realities along the Silk Road, 2012
New Realities along the Silk Road, 2012
SSRN Electronic Journal, 2011
In response to the current fiscal crisis, the Government of Romania has amended the law governing... more In response to the current fiscal crisis, the Government of Romania has amended the law governing local government finance. The amendments are largely aimed at restraining local government staffing and curtailing arrears. They require somewhat onerous administrative measures. This report argues that while the new approach should be given a chance to work, the Government may wish to consider less intrusive approaches over the long term.
SSRN Electronic Journal, 2010
During most of the 2000s, Kosovo has pursued a highly conservative fiscal policy, restraining exp... more During most of the 2000s, Kosovo has pursued a highly conservative fiscal policy, restraining expenditures as revenues continued to climb. The Government has now shifted toward an expansionary expenditure policy. In the short term, the Government intends to finance the resulting budget deficits from accumulated savings and borrowing, as well as through the sale of assets and donor support. Neither solution is sustainable. In principle, there is room to increase revenues - Kosovo’s tax burden is low by regional standards. But the weakness of domestic tax instruments makes this difficult. Restraint on the expenditure side will be required. Given the well-documented shortcomings of public services in Kosovo, this will require an improvement in the quality of public expenditure - an improvement in the efficiency of public service delivery - rather than a reduction in the quantity or quality of services. This report looks for such opportunities in the major programs of Government expenditure: education, health, social assistance, transport and energy.
SSRN Electronic Journal, 2011
Serbia’s public sector wage bill constitutes a significant share of total government expenditure.... more Serbia’s public sector wage bill constitutes a significant share of total government expenditure. In response to the recent fiscal crisis, the Government has frozen wages and hiring. While this approach has succeeded in reducing the wage bill (as a percent of GDP) it is not sustainable over the long term. This report recommends a more durable approach to the wage bill, based on reforms in the system of establishment control and wage setting.
Efforts to increase the responsiveness and accountability of local governments -- as well as fisc... more Efforts to increase the responsiveness and accountability of local governments -- as well as fiscal constraints at the central level -- have prompted an interest in reviving the urban property tax as a major source of municipal revenue. At present, the urban property tax is the most widely used municipal tax instrument in the developing world, but typically accounts for less than half of municipal recurrent revenues. Property tax yields can be increased by either increasing tax rates or reducing losses arising from evasion and maladministration. In the case of the property tax, there is a strong argument for beginning with the latter. Efforts to increase rates alone would exaggerate the inequities arising from existing maladministration, placing the burden of the increase on those who already pay their fair share, whereas improvements in administration place the burden on those who evade. A focus on administration achieves the objectives of increasing revenue while improving fairnes...
www-wds.worldbank.org
... Library of Congress Cataloging in Publication Data Mahar, Dennis J. Financing state and local... more ... Library of Congress Cataloging in Publication Data Mahar, Dennis J. Financing state and local government in Brazil. ... FNDU Fundo Nacional de Apoio ao Desenvolvimento Urbano (National Urban Development Fund) FNM Fundo Nacional de Minerac,o (National Mining Fund) ...
World Bank, Washington, DC eBooks, Jun 28, 2017
Latvia's Ministry of Finance requested the World Bank to collaborate on a review of the count... more Latvia's Ministry of Finance requested the World Bank to collaborate on a review of the country's tax system as input for the design a medium-term tax strategy. The motivation behind the tax review is to find options to increase tax revenues by three percentage points of GDP to reach a target tax-to-GDP ratio of 33 percent in the medium term. In Latvia, tax revenues are lower than predicted for its income level and institutional development. The additional revenues would be used to cover growing spending needs in the following areas: Defense pending. The Government aims to increase defense spending to the NATO guideline target of 2 percent of GDP by 2018 (from 1 percent of GDP in 2015 and an estimated 1.5 percent of GDP in 2016). Investment in human capital. Health, education and social protection are additional areas that the Government has identified as requiring further investments. In particular, public health spending is low and health outcomes are lagging compared with much of the European Union (EU).
This document has been prepared under the auspies of the United Nations Development Programme/Uni... more This document has been prepared under the auspies of the United Nations Development Programme/United Nations Center for Human Settlements (Habitat)/World Bank-sponsored Urban Management Programme. The findings, interpretations, and conclusionsexpressed hereare those of the authorsand do not necessarily represent the views of the United Nations Development Programme, uNciHS the World Bank, or any of their affiliated organizations.
LIST OF ACRONYMS ATU (Gagauzia) Autonomous Territorial Unit (of Gagauzia) BOOST The BOOST initiat... more LIST OF ACRONYMS ATU (Gagauzia) Autonomous Territorial Unit (of Gagauzia) BOOST The BOOST initiative is a Bank-wide collaborative effort launched in 2010 to facilitate access to budget data and promote effective use for improved decision-making processes, transparency and accountability. BOOST Initiative collects and compiles detailed data on public expenditures from national treasury systems and presents it in a simple user-friendly format. CPA Central Public Administration Authorities CPD Continuous professional development EMIS Education Monitoring and Information System ESCS Economic, Social, and Cultural Status EU European Union GDP Gross Domestic Product LBSE Local Body Specialized in Education LPA (II) Second level local public administration authorities (district centers/rayon and municipalities) LPA (I) First level local public administration authority (primarias of villages, communes, and cities) MERP Moldova Education Reform Project
Moldova’s public expenditures on education as a share of GDP and total public sector spending are... more Moldova’s public expenditures on education as a share of GDP and total public sector spending are higher than in most countries in the European Union (EU) and the Organization for Economic Cooperation and Development (OECD). Moldova’s challenges to improve the quality and efficiency of education provision need to be addressed in a context of declining student numbers, and persistent inequities between population groups. This report identifies key challenges to the adequate delivery of pre-school and general education related to the decentralized governance mechanism. They relate both to the (de jure) regulatory framework that spells out the mandates of national and local level administrations and school management, and to (de facto) weaknesses in the implementation of these mandates. These challenges are summarized. The remainder of this section further describes the key challenges, and recommends policy directions and areas for further analysis to support evidence-based decision-making in the future. These recommendations are also summarized at the end of this chapter.
This report is based on an extensive literature survey supplemented by field visits to Ireland, S... more This report is based on an extensive literature survey supplemented by field visits to Ireland, Spain, Turkey, and Poland. The report was prepared by William Dillinger, Task Manager. Assistance with the analysis of regional poverty data was provided by Xubei Luo, Young Professional. Formatting and editing of the report was provided by Virginia Sapinoso Yates.
Economica, 1998
The World Bank This series presents the findings of work in progress. They are prepared or sponso... more The World Bank This series presents the findings of work in progress. They are prepared or sponsored by LAI staff to address immediate policy concerns identified through the dialogue with governments and they reflect the views of the LA1 Department. This note was prepared by William Dillinger, LA1 PS, Paul Meo and Homi Kharas provided detailed comments on successive drafts. The task managers for the state reform projects described in the paper were
World Bank Working Papers, 2007
This report is based on an extensive literature survey supplemented by field visits to Ireland, S... more This report is based on an extensive literature survey supplemented by field visits to Ireland, Spain, Turkey, and Poland. The report was prepared by William Dillinger, Task Manager. Assistance with the analysis of regional poverty data was provided by Xubei Luo, Young Professional. Formatting and editing of the report was provided by Virginia Sapinoso Yates.
World Bank Working Papers, 2007
World Bank Working Papers are published to communicate the results of the Bank's work to the deve... more World Bank Working Papers are published to communicate the results of the Bank's work to the development community with the least possible delay. The manuscript of this paper therefore has not been prepared in accordance with the procedures appropriate to formally-edited texts. Some sources cited in this paper may be informal documents that are not readily available. The findings, interpretations, and conclusions expressed herein are those of the author(s) and do not necessarily reflect the views of the International Bank for Reconstruction and Development/The World Bank and its affiliated organizations, or those of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank of the legal status of any territory or the endorsement or acceptance of such boundaries. The material in this publication is copyrighted. Copying and/or transmitting portions or all of this work without permission may be a violation of applicable law. The International Bank for Reconstruction and Development/The World Bank encourages dissemination of its work and will normally grant permission promptly to reproduce portions of the work.
New Realities along the Silk Road, 2012
New Realities along the Silk Road, 2012
New Realities along the Silk Road, 2012
New Realities along the Silk Road, 2012
SSRN Electronic Journal, 2011
In response to the current fiscal crisis, the Government of Romania has amended the law governing... more In response to the current fiscal crisis, the Government of Romania has amended the law governing local government finance. The amendments are largely aimed at restraining local government staffing and curtailing arrears. They require somewhat onerous administrative measures. This report argues that while the new approach should be given a chance to work, the Government may wish to consider less intrusive approaches over the long term.
SSRN Electronic Journal, 2010
During most of the 2000s, Kosovo has pursued a highly conservative fiscal policy, restraining exp... more During most of the 2000s, Kosovo has pursued a highly conservative fiscal policy, restraining expenditures as revenues continued to climb. The Government has now shifted toward an expansionary expenditure policy. In the short term, the Government intends to finance the resulting budget deficits from accumulated savings and borrowing, as well as through the sale of assets and donor support. Neither solution is sustainable. In principle, there is room to increase revenues - Kosovo’s tax burden is low by regional standards. But the weakness of domestic tax instruments makes this difficult. Restraint on the expenditure side will be required. Given the well-documented shortcomings of public services in Kosovo, this will require an improvement in the quality of public expenditure - an improvement in the efficiency of public service delivery - rather than a reduction in the quantity or quality of services. This report looks for such opportunities in the major programs of Government expenditure: education, health, social assistance, transport and energy.
SSRN Electronic Journal, 2011
Serbia’s public sector wage bill constitutes a significant share of total government expenditure.... more Serbia’s public sector wage bill constitutes a significant share of total government expenditure. In response to the recent fiscal crisis, the Government has frozen wages and hiring. While this approach has succeeded in reducing the wage bill (as a percent of GDP) it is not sustainable over the long term. This report recommends a more durable approach to the wage bill, based on reforms in the system of establishment control and wage setting.
Efforts to increase the responsiveness and accountability of local governments -- as well as fisc... more Efforts to increase the responsiveness and accountability of local governments -- as well as fiscal constraints at the central level -- have prompted an interest in reviving the urban property tax as a major source of municipal revenue. At present, the urban property tax is the most widely used municipal tax instrument in the developing world, but typically accounts for less than half of municipal recurrent revenues. Property tax yields can be increased by either increasing tax rates or reducing losses arising from evasion and maladministration. In the case of the property tax, there is a strong argument for beginning with the latter. Efforts to increase rates alone would exaggerate the inequities arising from existing maladministration, placing the burden of the increase on those who already pay their fair share, whereas improvements in administration place the burden on those who evade. A focus on administration achieves the objectives of increasing revenue while improving fairnes...
www-wds.worldbank.org
... Library of Congress Cataloging in Publication Data Mahar, Dennis J. Financing state and local... more ... Library of Congress Cataloging in Publication Data Mahar, Dennis J. Financing state and local government in Brazil. ... FNDU Fundo Nacional de Apoio ao Desenvolvimento Urbano (National Urban Development Fund) FNM Fundo Nacional de Minerac,o (National Mining Fund) ...