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Fiscal Decentralization

Decentralization

Decentralization and fiscal performance in Central and Eastern Europe

April 11, 2021 LPS Alliance
Decentralization (or devolution) has potential advantages and disadvantages: while (fiscal) decentralization may strengthen the allocative and technical efficiency of the local public sector (as well as potentially strengthen responsiveness and accountability), the design of intergovernmental […]
Asia

India’s Fifteenth Finance Commission releases its recommendations for 2021/22 to 2025/26

March 5, 2021 LPS Alliance
An important institutional feature of India’s system of intergovernmental fiscal relations is the role of Finance Commission. As per the Constitution, a Finance Commission is constituted by the President every five years to guide the […]
Africa

Central-local government relations in property tax administration in Tanzania

December 12, 2020 LPS Alliance
There has been considerable emphasis in the property tax literature on principles for what taxes should be assigned either to the central government or to lower levels of government. In contrast, intergovernmental cooperation in revenue […]
Decentralization

World Bank Property Tax Diagnostic Manual

November 21, 2020 LPS Alliance
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) […]
Argentina

Intergovernmental Transfers in Federations

November 2, 2020 LPS Alliance
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 […]
Africa

Mobilizing resources for Ethiopia’s health sector

October 10, 2020 LPS Alliance
Ethiopia—as one of the most donor-dependent countries in the world—has made good progress with respect to some of the health indicators and was one of the early achievers of the health Millennium Development Goals targets. […]
Brazil

Reforms of fiscal relations in Brazil

April 2, 2020 LPS Alliance
Brazil is a three-tiered federation since the Federal Constitution of 1988 decentralized the political power and strengthened federalism, turning the municipalities into a member of the federation with administrative and political autonomy. The federal pact […]
Decentralization

Public financial management at the subnational level in a rapidly decentralizing country

January 23, 2019 Jamie Boex
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 […]
Decentralization

Fiscal decentralization and local government efficiency: Does relative deprivation matter?

July 1, 2018 LPS Alliance
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 […]
Fiscal Decentralization

Fiscal Decentralization and Local Finance in Developing Countries: Development from Below

May 17, 2018 LPS Alliance
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 […]

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