This report provides a briefing on tax justice in Africa, highlighting the following issues: the importance of taxation, tax havens and off-shore finance, tax base erosion and profit-shifting (BEPS) and ways of addressing tax evasion.
Use the selection boxes below to find reports concerning a specific country or sector or subject (or a combination), and click 'Apply'.
Briefing on tax justice issues - Africa - Dec 2013Jane Lethbridge
Briefing on tax justice issues - Asia-Pacific QPS Forum - Dec 2013Jane Lethbridge
This report provides a briefing on tax justice in the Asia-Pacific region, highlighting the following issues: the importance of taxation, tax havens and off-shore finance, tax base erosion and profit-shifting (BEPS) and ways of addressing tax evasion.
Challenges of digital government - Dec 2013Jane Lethbridge
This report was commissioned by PCS. It examines how digitalisation has affected employment in the retail sector and how a group of countries, Singapore, Denmark, Germany and Japan, have approached the digitalisation of government services. The recent experience of digitalisation in UK government services is analysed as well as the issues faced by service users. The report concludes that training of civil servants is crucial for the success of digital government. Strategies are required to meet the needs of a wide range of service users if a digital ‘divide’ is to be avoided.
List of water re-municipalisations worldwide - November 2013 - Dec 2013Emanuele Lobina
This report identifies 86 examples of water re-municipalisation that have taken place over the past 15 years.
Steria profile - Nov 2013Jane Lethbridge
This report is a corporate profile of Steria, a French multi-national company, which has moved from providing IT support to central and local government to providng new ways of organising administrative and financial services for the public sector.
CIVICA PROFILE - Sep 2013Jane Lethbridge
This report provides a profile of CIVICA, a company providing ICT and other management services such as ‘agile’ working, Electronic Data Management and workflow to local authorities and other public sector agencies in the UK, Australia, New Zealand, Singapore, Canada and the United States.
Renewable energy depends on the public not private sector - Jun 2013David HallSandra Van NiekerkSteve ThomasTue Anh Nguyen
This report presents empirical evidence on the central role of the public sector in investing in renewable energy, and the limitations and problems of expecting private sector investment in renewable energy.
Progress with Energy markets inEurope - Jun 2013Steve Thomas
A critical appraisal of the European Commission Communication ‘Making the internal energy market work’ (2012) 367 final
It is 15 years since the European Commission’s electricity liberalisation Directive came into force quickly followed by a similar gas Directive. At the heart of the policy was a belief that the monopoly electricity and gas industries could be transformed into competitive industries with significant benefits to consumers. This paper examines the European Commission’s
review published November 2012 of progress towards competitive energy markets.
Ambulance, emergency and firefighting services in Europe Increasing commercialisation? - May 2013Jane Lethbridge
This paper examines the extent to which ambulance, emergency and firefighting services in Europe are threatened by the processes of commercialisation and privatisation. There are different traditions of provision of ambulance, emergency and firefighting services in European countries. They can be analysed in terms of providers of services but also the extent to which services are publicly funded and free at the point of delivery. In the majority of countries ambulance, emergency and fire-fighting services are publicly funded and delivered by the public sector.
National arrangements for ambulance and emergency medical services are influenced by the historical background to the provision of emergency services. Recent changes in healthcare systems, including contracting out of services, is beginning to impact on the ambulance and emergency medical services. The United Kingdom has contracted out patient transport over the last ten years but there are indications that a for-profit ambulance sector is developing. Falck, the Danish provider, has expanded into several European countries since 2000 and in the last three years the company has expanded into North and South America.
Ambulance and firefighting services are still predominantly provided by the public sector in Europe but there are developments that show that processes of commercialisation are beginning to impact on these services, e.g the expansion of Falck.
Care home versus home care? Which direction for care services in Europe? Eligibility for European Works Councils - May 2013Jane Lethbridge
The aim of this paper is to consider the eligibility of multinational companies working in the care sector for European Works Councils. It does this in the context of European and national policies impacting on care, particularly home care, and the strategies of multinational companies operating in this sector.
Long term care is a political issue for almost all Western European countries because the population is ageing. National governments are approaching the provision of care in different ways in some cases providing cash for care services, in others making it mandatory for individuals to be part of social insurance or private insurance schemes. In other countries older people are given a right to a basic package of care but no extra funding is made available to fund services. The way in which individuals can access long term care, whether through care allowances, vouchers, directly provided services, influences the way in which care services are organised, which impacts on care workers, often negatively. In Eastern/ Central Europe care services are in an early stage of development, with limited development of local not-for-profit services delivered in the community.
The for-profit sector is still trying to identify the most profitable strategies for care homes and home care. Several countries are experiencing a decline in care homes beds with an increase in home or domiciliary care. Private equity investors remain active in the care home sector but are also investing in home care companies. The for-profit care home sector has been shown to deliver poor quality services in several countries. This has led to a questioning of whether outsourcing of care services is the best way of delivering care. The use of business models that depend on borrowing capital during a period of global financial crisis has undermined the profitability of the for-profit sector in the UK.
The extent of multinational care company expansion has not changed significantly since 2010. French care companies continue to acquire companies in neighbouring countries (Switzerland, Spain, Belgium and increasingly Germany) but are not owned by private equity investors although are starting to engage in joint ventures with property investors. Nordic care companies, with private equity investors, continue to operate in the Nordic region but with little expansion. Two companies in Sweden have been criticised for poor quality care, with one now being put up for sale.