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 […]
KAMPALA, Uganda — Standing in front of a van packed with passengers and luggage on the roof rack, taxi driver Abu Mugisha is glued to his smartphone — paying his taxes. Scrolling down a list […]
State and local government fiscal systems have increasingly become vulnerable to economic changes. Over the past three decades, state and local deficits during economic recession have been larger and deeper each time. The impact […]
Despite the remarkable progress achieved since the end of the conflict, Burundi still faces significant development challenges. Since 2005, the Government of Burundi has embarked on a potentially transformative process of decentralization, with the aim […]
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