personal income tax Archives – Decentralization Net

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[ July 30, 2026 ] Kenya–South Africa Dialogue on Decentralization, National Oversight and Accountability Africa
[ July 25, 2026 ] Policy lending as a tool to help local governments deliver better services ADB
[ July 21, 2026 ] Sustainable development becomes real when it becomes local Europe & Central Asia
[ July 11, 2026 ] Is there an economic payoff from creating new local governments? Evidence from Brazil Brazil
[ July 8, 2026 ] Property tax in Europe: a changing landscape Decentralization

Rethinking Local Taxation

January 28, 2025 Marina Jandrevska

A recent blog post has sparked discussions about the increasing international reliance on property taxes to bolster local government revenues. The post, available here, contrasts the use of personal income tax (PIT) sharing as a […]

Property Taxes versus PIT Sharing

November 25, 2024 Marina Jandrevska

One of the main debates among the countries of Central and Eastern Europe (CEE) is to identify the primary source of local government revenues that is sufficient for the local governments to fulfill the functions […]

The concept of personal income tax piggybacking

November 30, 2023 Marina Jandrevska

Subnational governments frequently struggle with a vertical fiscal gap, which occurs when there is a gap between the functions or expenditure responsibilities and the financial resources available to them. This vertical fiscal gap results in […]