Uchimura, Hiroko; Suzuki, Yurika - Institute of Developing Economies, Japan External Trade … - 2009
This paper focuses on the fiscal decentralization in the Philippines after the 1991 Local Government Code. It first … examines the intergovernmental fiscal relationship between central and local governments by using fiscal decentralization … indicators, and then investigates its impact on local finance. After fiscal decentralization, the local expenditure …