This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of service delivery in...

Frontmatter -- Contents -- Tables -- Preface -- One. Public Finance and Economic Development -- 1. Public Finance and Development in Colombia -- 2. The Developmental Task of Tax Policy -- Two. Tax Structure Reform -- 3. Growth, Equity, and the Income Tax -- 4. Taxation and the Allocation of...

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...

Frontmatter -- PREFACE -- CONTENTS -- TABLES -- GLOSSARY -- ABBREVIATIONS -- CHAPTER ONE. MEXICO'S FEDERAL DISTRICT -- I. ECONOMIC AND GEOGRAPHIC SURVEY -- II. FEDERAL DISTRICT FINANCES -- III. THE GOVERNMENTAL STRUCTURE OF THE FEDERAL DISTRICT -- IV. THE FEDERAL FISCAL COURT -- CHAPTER TWO. THE...

This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions--OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural...