The recurrent, annual property tax has tremendous potential for mobilizing own-source revenues, primarily for local governments. The property tax generates about 0.3–0.6 percent of GDP for low- and middle-income countries, 1.1 percent in higher-income (OECD) […]
Local governments are leading the COVID-19 responses around the world. They are on the front line of citizen engagement, service delivery and management of public space. Every preventive and containment measure require resources and has […]
Beginning in the 1990s there was a wave of enthusiasm for the idea that decentralization would promote both democratic governance and economic efficiency. Throughout the 2000s, that optimism increasingly ran up against a second generation […]
In a multi-level government system, the assignment of roles and responsibilities and institutional legacies between the federal and the subnational governments often create imbalances. A common challenges is a primary vertical fiscal imbalance, which is […]
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