personal income tax Archives – Decentralization Net

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[ January 19, 2026 ] How intergovernmental fiscal transfers shape local democracy Decentralization
[ January 16, 2026 ] Why people-centered smart cities matter for decentralization Cities and urban development
[ January 14, 2026 ] UCLG: Towards a new Local Social Covenant Community
[ January 12, 2026 ] Multi-Level Governance in the Western Balkans Administrative decentralization
[ December 19, 2025 ] Conditional grants and the hidden politics of fiscal decentralization Australia

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 […]