"While there is extensive knowledge about how to design fiscal decentralization policies, considerably less is understood about how a decentralization program should be sequenced and implemented. Countries embarking on decentralization often struggle with decisions about the essential components...

Contents: Preface -- Part I Why decentralization matters -- 1. Fiscal decentralization 101 -- 2. Has decentralization worked? -- Part II Decentralizing expenditures -- 3. Expenditure assignment and management -- 4. Decentralizing and financing infrastructure -- Part III Financing local...

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to...

In this paper, a model similar to that developed by Bahl and Greytak is used to examine the impact of changes in a city's employment based upon its property tax collections. The results indicate that expansion in the mercantile sector has a positive ...

Cette étude présente une analyse systématique comparative de la pression fiscale dans les pays en voie de développement. Elle a pour objet principal 1) d'établir en détail les hypothèses nécessaires, et les limites inhérentes à une analyse permettant d'effectuer des comparaisons...