Since the Tax Sharing Reform in 1994, the local government revenue of the People’s Republic of China (PRC) has faced downward risk problems. This paper reviews the fiscal and taxation reforms in the central and local […]
Decentralization on government functions can improve institutional quality and government functions. Over time, the manners in which governments provide services to their populations have changed due to administrative capacities and technology; the physical and fiscal traditional […]
There are many positive aspects associated with subnational borrowing, including additional funding and promoting intergenerational equity. However, it may also endanger fiscal sustainability and macro stability due to moral hazard and soft budget constraints, making borrowing controls justified […]
Indonesia has adopted community-driven development for more than 15 years. When it began in 1997 as a World Bank-funded program, its aim was poverty reduction through community empowerment. While initially, the program focused on small-scale […]
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