Income and Asset Disclosure: Case Study Illustrations (Directions in Development)

Income and asset disclosure (IAD) systems are gaining prominence as a tool in the fight against corruption. They are intended to prevent and help detect the use of public office for private gain, and to foster a climate of integrity in public administration by helping officials avoid potential conflicts of interest. The potential for IAD systems to contribute to broader anticorruption efforts-such as financial investigations and prosecutions, asset recovery efforts, the prosecution of illicit enrichment, and the identification of politically exposed persons-is as yet largely untapped.

Financial disclosure systems vary in the way they are designed and implemented. New systems can face a range of challenges, including limited capacity and resources, political resistance, and a lack of public awareness or civil society support. Well-established systems also face challenges in updating their legal frameworks or adapting institutional arrangements to ensure they remain credible and effective.

Income and Asset Disclosure: Case Study Illustrations and its companion volume, Public Office, Private Interests: Accountability through Income and Asset Disclosure, identify the objectives, features, and mechanisms that can contribute to the effectiveness of an IAD system and enhance its impact as a prevention and enforcement tool. This volume presents case studies of the financial disclosure systems in Argentina; Croatia; Guatemala; Hong Kong SAR, China; Indonesia; Jordan; the Kyrgyz Republic; Mongolia; Rwanda; Slovenia; and the United States.