With the passing of Richard Bird last week, the world of public finance scholarship lost one of its giants. A prolific researcher, his writings on public finance in low and middle income countries surely reached […]
In OECD countries, local governments not only play an essential role in public services provision, but also represent 41% of general government public investment. This is the focus of a recent OECD study. The function […]
Getting the most out of public spending is a challenge that ministries of finance, education and health grapple with daily. Much of this relates to sector-specific policies such as what health services should be delivered. […]
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 […]
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 […]
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 […]
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) […]
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 […]
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 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 […]
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