Fiscal Decentralization Archives – Page 5 of 7

Remembering Richard Bird (1938-2021)

June 14, 2021 LPS Alliance

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 […]

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 […]

Fiscal Decentralization and Local Finance (2021)

January 13, 2021 LPS Alliance

How a country organizes its public finances forms the basis for how local authorities govern priorities in cities, towns, and villages. While national governments have the responsibility to design and supervise a system that works, […]

PEFA: Revised guidance for subnational PEFA assessments to be piloted

October 20, 2020 LPS Alliance

The Public Expenditure and Financial Accountability (PEFA) program was initiated in 2001 by seven international development partners to harmonize the assessment of public financial management (PFM) systems across the partner organizations. Since 2001, the PEFA […]

Changes to the Internal Revenue Allotment (IRA) in the Philippines

September 16, 2020 LPS Alliance

In 2019, the Supreme Court of the Philippines ruled with finality on separate petitions filed by Batangas Governor Herminaldo Mandanas and Bataan Governor Enrique Garcia regarding the share of local government units (LGUs) in national […]

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 […]