Learn about the impetus, objectives, and main elements of New Zealand’s public sector reform. This presentation discusses the results-based management approach as a crucial element in New Zealand’s reform efforts.

The International Survey on Revenue Administration (ISORA) is a survey of revenue administration performance-related data conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations, the Intra-European Organisation of Tax Administration, and the Organisation for Economic Co-operation and Development. This presentation provides an update on the development and expansion of ISORA, including the most recent survey for 2016 and ADB’s role in the survey.

The Organisation for Economic Co-Operation and Development’s publication on revenue statistics is a data and iterative tool that policymakers can use to compare key indicators between countries. It provides no financial cost and minimal resource cost for countries to participate.

Property taxes cover the recurrent and non-recurrent taxes on the use, ownership, or transfer of property, and are raised at different levels of government. In the Asian context, local governments raise revenues from recurrent taxes on immovable property; whereas taxes on wealth, inheritance, and gifts are raised more heavily at the central or federal government level.

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 effective, and costs are limited.

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.

What is property tax and how does it affect economic growth?

Certain features of the housing market affect the impact of taxation on economic efficiency, administrative and compliance costs, fairness, etc. Learn about the characteristics of the housing market and how to deal with property taxes.

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 learn about some tax policy design principles for inclusive growth.

There is increasing recognition that corporate sustainability and resilience hinges on good corporate governance making it an important factor in investment decision making. Developed by ADB in partnership with the ASEAN Capital Markets Forum, the ASEAN Corporate Governance Scorecard can be used as a diagnostic tool to improve corporate governance standards in specific Association of Southeast Asian Nations (ASEAN) countries and across the wider ASEAN region. However, the need to make the scorecard relevant to the private sector remains a challenge.