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Institute for Poverty Alleviation and
International Development

Yonsei University

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Volume 10 Number 2 December 2019
Can Indonesia Reform its Tax System? Problems and Options
Author_ James Alm
Pages 71-99
Abstract_ The Indonesian tax system is plagued by a number of problems. Of most importance, the tax system generates an extraordinarily low level of revenues, due to several aspects of the tax system. There is evidence of significant amounts of tax evasion. The tax base has also been reduced by deliberate tax structure decisions, especially the choice of thresholds in the corporate income tax and in the value-added tax, along with the extensive system of fiscal incentives that are available in both taxes. These features of the tax system contribute to an overly complicated system, and they also illustrate the limitations of the tax administration. Indeed, the system has evolved over time in a piecemeal, ad hoc manner with little apparent thought given to the ways in which the pieces of the system need to fit together. This paper analyzes these problems , and it suggests possible options for tax reform.
Keywords_ Tax reform, Tax effort, Tax evasion
 
Volume 10 Number 2 December 2019
Adapting the Participatory Approach for Poverty Reduction in Rural Cambodia: The Need for Creative Hybridization
Author_ Phyllis Bo-yuen Ngai
Pages 100-113
Abstract_ Cambodia remains one of the poorest countries in Asia. The Cambodian government has declared poverty reduction as its top development priority. Many NGOs have stepped in to help the rural population improve living conditions by means of increased participation in economic activity. Driven by international donors’ agendas, most Cambodian NGOs claim to embrace the participatory approach to development in combination with use of microfinance. Through investigating a Cambodian NGO’s approach to poverty reduction, this case study inspired critical reflection on the implications of adapting an exogenous vision to the rural-development context. The reported findings highlight localization of key elements of the participatory approach applied by the studied Cambodian NGO, including “community- based development” in the form of social enterprises, “self-reliance” in the form of self-help groups, and “participatory democracy” limited to the village level. The key theoretical principles of the participatory approach omitted by the local NGO featured in this study include: integrating indigenous knowledge, incorporating local voices throughout the development process, and addressing structural barriers that hinder full grassroots participation. A key lesson is that practitioners need to find the right mix of strategies and tactics called for in each unique development context. The author concludes with a list of thought-provoking questions intended to guide exploration of ways to adapt the participatory approach for poverty reduction in situ without compromising desired emancipatory goals. The need for creative hybridization merits particular consideration.
Keywords_ Participatory approach, Rural development, Local NGO, Community-based organization, Microfinance, Cambodia
 
Volume 10 Number 2 December 2019
Export Product Diversification, Trade Openness and Foreign Direct Investment Inflows: An Empirical Analysis
Author_ Sena Kimm Gnangnon
Pages 114-134
Abstract_ This article aims to contribute to the literature on the relationship between international trade and foreign direct investment (FDI) inflows by investigating whether export product diversification in host-countries influences FDI inflows to these countries, including when the latter further open-up to international trade. The analysis has been conducted on an unbalanced panel dataset comprising 143 countries over the period 1970-2010. Results, based on the two-step system Generalized Methods of Moments (GMM) approach, suggest that export product diversification exerts a positive and significant effect on FDI inflows, with this positive effect increasing as countries enjoy a higher real per capita income. This positive effect is particularly enhanced when the economic growth rate is positive in the host- country, as well as when the latter experiences greater trade openness.
Keywords_ Export product diversification, Foreign direct investment, Trade openness
 
Volume 10 Number 2 December 2019
Localizing SDG2 Zero Hunger through “Fair Food” in Australia
Author_ Kiah Smith
Pages 135-148
Abstract_ In Australia, and elsewhere, community food networks such as urban gardens, community supported agriculture, farmers’ markets, organic cooperatives, food charities and “fair food” organizations are important civil society stakeholders who actively confront food system inequalities such as food insecurity and food waste. These organizations emphasize equitable access to food that is ecologically sustainable, healthy and fairly produced, exchanged and consumed (i.e. food justice). This differentiates them from mainstream food security approaches and provides a potentially progressive framework for thinking about alternative food futures. This paper presents a sociological analysis of community “fair food” initiatives in Brisbane, Australia as a means of expanding SDG2 Zero Hunger to encompass local priorities. Following the presentation of a broad typology of initiatives, the paper will analyze selected case studies in terms of their: (a) personal and collective visions for future food systems, and (b) activities and outcomes related to food justice and food access. How do these place-based narratives connect to global sustainability goals? Findings indicate that more equitable food access is pursued in missions and activities that seek to build and connect (a) values of food justice, sovereignty, citizenship, farmer-consumer solidarity, empowerment and community control of food systems, with (b) solving practical problems associated with local ecological food production, reduction or redistribution of food waste, providing low- cost food to vulnerable groups, and restructuring finance. Scaling up to influence policy and financing remains a key challenge. These initiatives demonstrate significant synergies between ecological, social and economic values that are central to localising the SDGs.
Keywords_ School of Social Science, The University of Queensland
 
Volume 10 Number 2 December 2019
Localization of the Sustainable Development Goals (SDGs): Civil Society Organizations’ (CSOs) Strategies and Challenges in Malaysia
Author_ Ying Hooi Khoo and Lii Inn Tan
Pages 149-158
Abstract_ The 17 Sustainable Development Goals (SDGs), and the accompanying 169 targets and 230 indicators cover a wide range of complex political, social and economic challenges. Address- ing these goals will require transformations in how societies and economies operate and how we interact with our planet. Human rights are not explicitly mentioned in the SDGs, but its mantra of “leave no one behind” mirrors key human rights principles. The SDGs are significant in two ways. First, they acknowledge rights in a way that the predecessor, the Millennium Development Goals (MDGs) had neglected. Second, the SDGs mark a turning point in approach, from a focus on a right to development to a human rights-based approach (HRBA). Recognising the instrumental role of Civil Society Organizations (CSOs) in the implementation of the SDGs, this article analyses strategies and challenges of Malaysian CSOs in making the SDGs work through a localization approach. Following an overview of the current SDG and human rights discourses in Malaysia, this article describes the SDG-related activities of CSOs. The attributes of CSOs that increase their potential effectiveness are also discussed.
Keywords_ Humanrights, CSOs, Localization, Rights-based approach, SDGs, Malaysia
 
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IPAID

Institute for Poverty Alleviation and International Development (IPAID) at Yonsei University

1, Yonseidae-gil, Wonju-si, Gangwon-do, South Korea

강원도 원주시 연세대길1 연세대학교 미래캠퍼스 정의관 316호 빈곤문제국제개발연구원

Phone: +82-33-760-2534, 760-2577, 760-2554, 760-2527  |  Fax: +82-33-760-2572  |  E-mail: ipaid@yonsei.ac.kr

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