(3) MY USE OF CASE STUDIES.
In my scholarly work, I have made use of comparative case studies to
illustrate the importance of public administration in urban development.
Why “best practices” must be linked to political software considerations can
be seen in a comparison of efforts by South Korea and Ghana to introduce a
Value Added Tax (VAT). When South Korea did so in l977, the
government took two years to prepare for its implementation. Nationwide
tryout exercises were carried out on three separate occasions before the
changeover to the VAT. Along with a consultation and information
program, it expanded and retrained its tax administrative staff. Ghana, on the
other hand, carelessly introduced a high VAT (set at 17 percent of the price
of many commodities and services) in February, l995, without proper
consultation with business and community groups. It led to the largest protest
demonstrations during the Rawlings administration and eventual withdrawal.
Other examples include: