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...

Front Matter -- Copyright -- Contents -- List of contributors -- Foreword -- Acknowledgments -- Part I: Tax policy tools -- 1 Introduction to Tools for State and Local Fiscal Management -- 2 Dynamic revenue analysis: Experience of the states -- 3 Local government revenue diversification:...

Contents: 1. Introduction: Decentralization and parties -- 2: Building the theory: Majoritarian electoral systems and party integration -- 3: Building the theory: Majoritarian electoral systems and non-integrated parties -- 4: Building the theory: Proportional representation and closed party...