The study attempts to document the Philippine's experience in health devolution with focus on the Department of Health … units (LGUs) that were able to reap the benefits of health devolution and find out how the good practices can be replicated …

formulas to ensure equitable and efficient resource distribution. The paper employs a historical analysis of fiscal devolution … criteria, and analyzes the impact of incorporating the elderly population into the devolution formula on the share of states in … the total tax transfer to states. The findings indicate that integrating the elderly population into the tax devolution …