Fiscal Decentralization Archives – Page 10 of 12

Latest

[ April 10, 2026 ] Decentralized responsibilities without decentralized resources? Decentralization
[ April 10, 2026 ] Expanding property taxation in customary areas in Africa Africa
[ April 7, 2026 ] Decentralization under pressure: lessons from Germany’s long-term support in Africa Africa
[ March 11, 2026 ] How can property taxes drive subnational development? Cities and urban development
[ March 3, 2026 ] An inflection point in South Africa’s local government reform? 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 […]

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) […]

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 […]

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. […]

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 […]

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 […]

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 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 […]

The Design of Equalization Grants: Theory and Applications

May 5, 2018 LPS Alliance

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 […]

Local government finances during the “Great Recession”

March 26, 2018 LPS Alliance

This report–written by Professor Harold (Hal) Wolman for the German Marshall Fund of the United States –examines how national government policy, and particularly national grant systems, affected local governments during the “Great Recession” and its […]