Accountability through Income and Asset Disclosure
28 March 2012
Languages: English, Spanish
Publisher: World Bank Publications

Income and asset disclosure (IAD) systems are gaining recognition as an important corruption prevention and anti-corruption enforcement tool. However, experiences with the implementation and enforcement of financial disclosure requirements are very mixed globally, additionaly there is little available information to assist policy makers and practitioners in establishing or strengthening these systems. Public Office, Private Interests: Accountability through Income and Asset Disclosure' seeks to address that gap. Income and asset disclosure (IAD) is intended to prevent and help detect the use of public office for private gain, and to help build a climate of integrity in public administration. This volume examines the objectives, design features, and implementation approaches that can contribute to the effectiveness of an IAD system in a variety of contexts. This publication explores a range of options relating to the institutional arrangements and regulatory frameworks for IAD systems, as well as the requirements for implementing agencies to fulfill their mandates. Drawing on extensive data and detailed case studies, the book looks at the core design features and implementation challenges of an IAD regime in terms of the disclosure requirement, compliance, verification of content, enforcement of sanctions, and the public availability of information.