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Fiscal Decentralization

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UN-Habitat’s New Own Source Revenue Course

May 20, 2025 LPS Alliance
UN-Habitat is excited to share a new resource designed to empower cities and local governments to strengthen their municipal financial resilience: the Own Source Revenue (OSR) for Local Government Course. It is a free, self-paced e-learning […]
Decentralization

The Potential for Property Taxes and Relationship to Homeownership In EU Countries

April 23, 2025 Marina Jandrevska
Fiscal decentralization plays a critical role in enhancing the efficiency and equity of public service delivery, as well as strengthening overall fiscal management. Recognizing this, the OECD Network on Fiscal Relations Across Levels of Government—commonly […]
Albania

Does the amalgamation of local governments really improve service delivery, fiscal capacity and citizen choice?

March 25, 2025 Marina Jandrevska
The amalgamation of local governments has been touted as one of the main methods to improve service delivery and increase fiscal capacity. While there have been a number of research papers looking at the experience […]
Africa

Western Cape Province publishes a comprehensive municipal budget performance review

February 28, 2025 LPS Alliance
Municipalities in South Africa–like those around the world–have faced challenges and opportunities in achieving financial sustainability, efficient service delivery, and responsive governance in recent years. As part of its efforts to ensure an efficient and […]
Decentralization

Going Granular: Transforming Regional and Municipal Fiscal Data for Policy Innovation

February 11, 2025 Marina Jandrevska
Fiscal data at the regional and municipal levels is essential for effective governance. However, its limited availability, inconsistent formats, and lack of comparability across countries have historically impeded thorough analysis. To address this gap, the […]
Canada

Municipal Finance in Canada: Reflections and Thoughts for the Future

February 3, 2025 Limabenla Jamir
“Budget bailout needed once again” could be a headline in a Toronto newspaper today. It is actually from the Toronto Star, December 8, 2004, around the time IMFG was founded. The story notes that Toronto’s budget […]
Fiscal Decentralization

Rethinking Local Taxation

January 28, 2025 Marina Jandrevska
A recent blog post has sparked discussions about the increasing international reliance on property taxes to bolster local government revenues. The post, available here, contrasts the use of personal income tax (PIT) sharing as a […]
Decentralization

How does intergovernmental coordination strengthen local governance?

December 4, 2024 Marina Jandrevska
The crux of decentralization is that a multilevel public sector can produce better (more responsive and efficient) outcomes compared to a centralized public sector. An underlying–often unstated– assumption is that intergovernmental coordination mechanisms are in […]
Bosnia and Herzegovina

Property Taxes versus PIT Sharing

November 25, 2024 Marina Jandrevska
One of the main debates among the countries of Central and Eastern Europe (CEE) is to identify the primary source of local government revenues that is sufficient for the local governments to fulfill the functions […]
Administrative decentralization

Strengthening evidence and data on subnational government finance and public employment

October 5, 2024 Marina Jandrevska
Local governments are well-positioned to play an important role in inclusive governance and sustainable, localized development in countries around the world. Although legislation often assigns important functional responsibilities to subnational governments, it is much less […]

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