How a country organizes its public finances forms the basis for how local authorities govern priorities in cities, towns, and villages. While national governments have the responsibility to design and supervise a system that works, […]
The Public Expenditure and Financial Accountability (PEFA) program was initiated in 2001 by seven international development partners to harmonize the assessment of public financial management (PFM) systems across the partner organizations. Since 2001, the PEFA […]
In 2019, the Supreme Court of the Philippines ruled with finality on separate petitions filed by Batangas Governor Herminaldo Mandanas and Bataan Governor Enrique Garcia regarding the share of local government units (LGUs) in national […]
A few years ago, I was asked to co-author a chapter on fiscal federalism and public financial management (PFM) together with my friend and colleague, Professor Roy Kelly. Even though the topic addressed by the […]
Three years after the introduction of a new federal constitution, 2019 is going to be a critical year for fiscal federalism in Nepal. One of the great successes of Nepal’s path to federalism has been […]
In September 2013, The Asia Foundation published its first report on Myanmar, State and Region Governments in Myanmar. The report provoked a great deal of interest in subnational governance from government, civil society, donors, and […]
Fiscal decentralization is becoming a pressing issue in a number of countries in sub-Saharan Africa, reflecting demands for a greater local voice in spending decisions and efforts to strengthen social cohesion. Against this backdrop, this […]
Fiscal decentralization arguably improves government efficiency because it enhances responsiveness to local policy issues and incentivizes fiscal discipline. However, critics suggest that central control over local spending is necessary to equalize fiscal outcomes between prosperous […]
As experience with decentralization has accumulated, perceptions of both the problems that often accompany decentralization and the best ways to deal with them have evolved. This book draws on experiences in developing countries to bridge […]
Intergovernmental transfers form the cornerstone of subnational government financing in most developing and transition countries. The general term “transfers” is often used to refer to a number of different kinds of public financing instruments, including […]
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