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1994
Public Administration and Development
Intergovernmental finance and local taxation in developing countries: Some basic considerations for reformers1990 •
World
Fiscal Decentralization in Developing and Transition Economies: Progress, Problems, and the Promise2004 •
2011 •
Contents: 1. An Overview of the Main Obstacles to Decentralization Jorge Martinez-Vazquez and Francois Vaillancourt 2. Conceptual Problems in the Assignment of Functions in SEE: The Case of Albania Bernard Dafflon 3. Decentralization in the Post-Conflict African Environment: Sierra Leone and Southern Sudan Bob Searle 4. Challenge to Intergovernmental Fiscal Relations in Pakistan: The Revenue Assignment Dimension Roy Bahl, Musharraf Cyan and Sally Wallace 5. Constraints to Effective Fiscal Decentralization in Peru Ehtisham Ahmad and Mercedes Garcia-Escribano 6. Reigning in Provincial Fiscal 'Owners': Decentralization in Lao P.D.R. Juan Luis Gomez, Jorge Martinez-Vazquez and Cristian Sepulveda 7. Decentralization in Bangladesh: Change has been Illusive William F. Fox and Balakrishna Menon 8. The Political-Economy of Decentralization in the Democratic Republic of Congo (DRC) Kai Kaiser, Jean Mabi Mulumba and Tony Verheijen 9. Decentralization in Burkina Faso: The Slow March tow...
2014 •
exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely
Many developing countries use tax incentives to attract foreign direct investment, sacrificing immediate revenue from foreign capital, even though the effects of tax incentives on investment, growth, and revenue are empirically dubious. This leads to the puzzle of why states adopt tax incentives. Extant studies of tax incentive adoption overlook the fact that many countries have decentralized fiscal authority, allowing subnational governments to offer tax incentives. Public finance scholars argue that fiscal federalism intensifies tax competition among regions. Hence, drawing on the public finance scholarship, one may ask: Does fiscal decentralization lead to a race to the top among subnational governments and an oversupply of tax incentives in a country? This article argues that fiscal decentralization affects tax incentives in complex ways. When subnational governments are authorized to set tax policies, their politicians have economic and political incentives to engage in tax competition for mobile capital, providing more tax incentives in a country. However, the politicians are less likely to do so if they are held accountable and have to fund most expenditures through own-source tax revenues. An empirical analysis of over 50 developing countries in early 2000s produces robust supporting evidence. This research challenges both the view that fiscal decentralization is always beneficial and the view that horizontal competition invariably produces inefficiently low tax rates. The impact of fiscal decentralization on tax incentives and by implication, revenue mobilization depends on the design of the centrallocal government relations.
2009 •
Decentralization and intergovernmental finance have been a common element in international development efforts for many years. However, the success of fiscal decentralization as a development strategy is decidedly unclear, and there is growing skepticism about the effectiveness of (fiscal) decentralization as an international development strategy. This short essay explores the current state of knowledge with respect to fiscal decentralization and assesses the relevance of fiscal decentralization to the wider international development agenda, using the fiscal aspects of decentralization as an entry-point into the broader discussion of decentralization. A nuanced assessment of the potential effectiveness of fiscal decentralization reform around the world requires recognition of the following facts: (1) The intergovernmental dimension of public finance is critically important for the public sector to support economic growth and deliver public services in an effective and pro-poor manne...
Policy Research Working Paper …
Fiscal federalism: dimensions of tax reform in developing countries1994 •
Fiscal federalism : dimensions of tax reform in developing countries. Author info | Abstract | Publisher info | Download info | Related research | Statistics. ... The authors propose four economic principles for use in deciding taxing responsibilities for various levels of government. ...
2024 •
Zeitschrift für Altorientalische und Biblische Rechtsgeschichte 13
Eckart Otto, Das Heiligkeitsgesetz im Narrativ des Pentateuch und die Entstehung der Idee einer mündlichen Tradition neben der schriftlichen Tora des Mose (ZAR 13)2007 •
Oñati Socio-Legal Series
Tres agitaciones (de)constructivas de los bienes comunes2024 •
What Can You Do with Bible Training? Traditional and Nontraditional Vocational Paths
Adjunct Teaching (Or Surviving and Thriving as a Gig Economy Professor)2023 •
Journal of Asian Architecture and Building Engineering
Comparison of In-between Concepts by Aldo Van Eyck and Kisho Kurokawa2009 •
Global Media and Communication
The interaction of journalism and public relations in Russia: A self-perception2018 •
Journal of Nursing Management
Leadership in nursing: current and future perspectives and challenges2009 •
2016 •
Acta Veterinaria Hungarica
A comparative study on anti-inflammatory drug combinations in domestic pigeons with experimentally induced acute arthritis2019 •
Journal of Engineering
An Improved Adaptive Spiral Dynamic Algorithm for Global OptimizationIEEE transactions on microwave theory and techniques
Open-Ended Coaxial Dielectric Probe Effective Penetration Depth Determination2016 •
Der Pharma Chemica
Activity guided fractionation and identification of fatty acid derivative from alcoholic extract of Wrightia tomentosa2011 •
West Indian journal of engineering
Petrographic, Petrophysical, and Mechanical Characterisation of the Ultra- Tight Casa Cruz Sandstone, Moruga Formation, Southern Basin, Trinidad2024 •
The Journal of clinical investigation
CRISPR-Cas9 screen reveals a MYCN-amplified neuroblastoma dependency on EZH22017 •