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Present day knowledge about public sector reforms in Asia is quite scattered and seldom focuses on the challenges of leadership. This book seeks to address this issue by presenting country cases that reflect the great diversity of the region.
Excise taxes on tobacco and alcohol products can be an effective instrument for promoting public health through the curbing of smoking and excessive drinking, while raising significant financing for development priorities. Designed and implement well, excise taxes represent a win-win for public health and finances. While the public policy rationale for excise reforms is strong in both developed and developing countries, realizing reforms in practice often faces significant opposition by the industry and vested interests. Low level, complex and poorly designed excise tax regimes persist. Getting the technical details right, and effectively managing the political economy of reforms, are vital to securing better excise tax outcomes. The Philippines passed in 2012, implemented, and has been results monitoring a successful tobacco and alcohol tax, dubbed Sin Tax. The reform not only greatly increased, simplified and improved the excise tax reform, but also earmarked the significant part of the large ensuring incremental revenues to helping finance Universal Health Care (UHC) for the bottom forty percent of the population. Sin Tax Reform in the Philippines summarizes both the technical and political economy aspects of tobacco and excise tax reforms. The study analyzes issues of rate structure and levels, implementation phasing, and equity impact analysis. The book is intended as a resource for audiences in both the Philippines and other countries wishing to promote successful excise tax reforms to towards between public sector governance, finances and health. For the Philippines, it highlights measures to ensure that the revenue and expenditure measures associated with the reform continue to be delivered, and can be deepened over time. The Philippines experience should prove encouraging and useful for reform champions in other countries advancing similar types of excise tax and development financing/expenditure earmarking for equitable development and public health.
Although necessary and often first rate, technocratic solutions alone have been ineffective in delivering real change or lasting results in governance reforms. This is primarily because reform programs are delivered no in controlled environments, but under complex, diverse, sociopolitical and economic conditions. Real-world conditions. In political societies, ownership of reform programs by the entire country cannot be assumed, public opinion will not necessarily be benign, and coalitions of support may be scare or nonexistent, even when intended reforms really will benefit those who need them most. While the development community has the technical tools to address governance challenges, experience shows that technical solutions are often insufficient. Difficulties arise when attempts are made to apply what are often excellent technical solutions. Human beings--either acting alone or in groups small and large--are not as amenable as are pure numbers, and they cannot be ignored. In the real world, reforms will not succeed, and they will certainly not be sustained, without the correct alignment of citizens, stakeholders, and voice. 'Governance Reform under Real-World Conditions: Citizens, Stakeholders, and Voice' is a contribution to efforts to improve governance systems around the world, particularly in developing countries. The contributors, who are academics and development practitioners, provide a range of theoretical frameworks and innovative approaches and techniques for dealing with the most important nontechnical or adaptive challenges that impede the success and sustainability of reform efforts. The editors and contributors hope that this book will be a useful guider for governments, think tanks, civil society organizations, and development agencies working to improve the ways in which governance reforms are implemented around the world.