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Developing a Strategic Plan for Domestic Resource Mobilization

21 February 2018
Improving domestic resource mobilization to meet the sustainable development goals involves securing commitment from governments and creating program actions by tax administrations to develop strong tax systems. Download this presentation to learn about the key issues in building tax capacity.

Broadening the Tax Base

20 February 2018
Read about tax expenditures and their revenue cost. Learn how to make tax expenditure reports. Tax expenditures and incentives are widely used in the real world, but most expenditures go far beyond market failures and externalities, and just translate political preferences. While tax expenditures…

Designing Good Tax Policy: A Primer

20 February 2018
An effective tax system allows governments to manage the business cycle through fiscal policy. Some of the objectives of taxation entail minimizing administrative and compliance costs, limiting tax avoidance and tax evasion opportunities, and reflecting simplicity. Download this presentation to…

Tax Policy Analysis and Evidence-Based Tax Reform: Key Indicators for Policy Analysis

20 February 2018
Macroeconomic and microeconomic indicators are useful in tax policy analysis as they provide understanding of the impact of taxes on the economy, and the decisions of individuals and corporations. When analyzing tax policies, it is important to use a range of indicators with complementary strengths…

Monitoring Tax Incentives: Assessing Revenue and Other Impacts

20 February 2018
While tax expenditure reporting is an important first step that provides transparency and estimates of revenue foregone, cost benefit analysis can offer a deeper understanding of the efficiency of particular tax expenditures. Regular monitoring is essential as it ensures that tax expenditures are…

Tax Policy for Domestic Resource Mobilization: Challenges for the Developing World

20 February 2018
Domestic resources are the largest untapped source of financing to fund national development plans. The potential for expansion of domestic resource mobilization (DRM) may be particularly high in Asia and the Pacific, but further efforts are needed to increase tax revenues in developing countries…

Ladderized Training on Water Operations for ADB Staff

14 February 2018
A ladderized training program on water utility operations for ADB staff was developed by the Maynilad Water Academy in partnership with ADB. To ensure a holistic learning experience, the curriculum facilitates not only knowledge building on technical aspects of water utility operations but also…

Contracting with Foreign Parties and Cross-Border Dispute Resolution

13 February 2018
Ms. Koh Swee Yen discussed about the inclusion of arbitration clauses in contracts without the parties truly appreciating and understanding what the process entails, and how the process could be managed and tailored to fit the parties’ needs. Particular emphasis was placed on the choice of arbitral…

Pacific Needs a Voice in International Arbitration

13 February 2018
Ms. Christina Pak highlighted the critical role international arbitration can play in attracting international climate finance and investments into the South Pacific region which is acutely vulnerable to climate change impacts. The South Pacific countries face serious threat to their development…

Legal Readiness to Attract Climate Finance: Towards a Low-Carbon Asia and the Pacific

13 February 2018
This article highlights some of the legal barriers faced by developing countries in optimizing their options for funding their nationally determined contributions and showcases examples from the Lao People's Democratic Republic and the Republic of Fiji, where the countries have embarked on legal…