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Bolivian sub-national revenues: A review
Muriel H., Beatriz - 2011
This papers reviews main topics concerning sub-national revenues (intergovernmental transfers and taxes) and discusses some policy options to develop own sub-national revenues. The review covers the political-legal framework and the fiscal outcomes, finding that: i) intergovernmental transfers...
Persistent link: https://www.econbiz.de/10010326916
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BOLIVIAN SUB-NATIONAL REVENUES: A REVIEW
Muriel, Beatriz - Instituto de Estudios Avanzados en Desarrollo (INESAD) - 2011
This papers reviews main topics concerning sub-national revenues (intergovernmental transfers and taxes) and discusses some policy options to develop own sub-national revenues. The review covers the political-legal framework and the fiscal outcomes, finding that: i) intergovernmental transfers...
Persistent link: https://www.econbiz.de/10009643874
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Looking beyond conventional intergovernmental fiscal frameworks : principles, realities, and neglected issues
Smoke, Paul J. - 2016
Fiscal decentralization and intergovernmental fiscal relations reform have become nearly ubiquitous in developing …
Persistent link: https://www.econbiz.de/10011561696
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Decentralization and progressive taxation
Berset, Simon; Schelker, Mark - 2021
panel data and apply causal machine learning methods to identify the effects of decentralization on the statutory tax …
Persistent link: https://www.econbiz.de/10012421200
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From urban core to wealthy towns : nonschool fiscal disparities across Connecticut municipalities
Zhao, Bo - 2015 - This version: August 2015
Using a cost-capacity gap framework, this paper is the first study to quantify nonschool fiscal disparities across Connecticut municipalities. In the absence of a Uniform Chart of Accounts for municipalities, the paper uses a newly assembled dataset of multi-year local financial records,...
Persistent link: https://www.econbiz.de/10011401244
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Decentralization and Local Government Performance : Improving Public Services Provision in Bolivia
Faguet, Jean-Paul - 2006
effects of decentralization in Bolivia. We find strong evidence that devolving resources and power to local government has (i …This paper reviews some of the more important rationales for decentralization to date, examines their theoretical … underpinning, and the goes on to describe the elements of a nwe theory of decentralization which might take us far in our …
Persistent link: https://www.econbiz.de/10014056017
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Migration and tax yields in a devolved economy
Foreman-Peck, James S.; Zhou, Peng - 2016
Households may migrate between jurisdictions to secure preferred mixes of collectively sup-plied services and taxation. But devolution of taxes to sub-national jurisdictions could reduce expected tax revenue if some move to lower tax regimes, constraining devolved government policy. This paper...
Persistent link: https://www.econbiz.de/10011540007
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Fiscal decentralization, economic growth and human resource development in Nigeria : Autoregressive Distributed Lag (ARDL) approach
Udoh, Elijah; Afangideh, Udoma J.; Udeaja, Elias A. - In: CBN journal of applied statistics 6 (2015) 1, pp. 69-93
There is a widespread belief that fiscal decentralization is an effective tool for increasing the efficiency of public … expenditures. Decentralization is expected to boost accountability and transparency in the provision of public goods for the well … for the period 1980 to 2012, the study found that expenditure decentralization exerted negative effect on human resource …
Persistent link: https://www.econbiz.de/10011473707
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Frameworks for central-local government relations and fiscal sustainability
Morgan, Peter J.; Trinh, Long Q. - 2016
stability and sustainability at both the central and local government levels. Based upon the evidence on the decentralization …
Persistent link: https://www.econbiz.de/10011561683
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Fiscal decentralization and local budget deficits in Viet Nam : an empirical analysis
Morgan, Peter J.; Trinh, Long Q. - 2016
Since 1975, Viet Nam has gradually decentralized more fiscal responsibilities to local authorities. This study has two objectives: (i) to take stock of the current institutional framework for intergovernmental fiscal relations in Viet Nam, and (ii) to empirically assess the debt sustainability...
Persistent link: https://www.econbiz.de/10011561785