This paper reviews the theoretical and practical issues surrounding the decentralization of responsibility for the provision of infrastructure to local governments in low income countries. The focus is on structural rather than management issues. There is plenty of evidence that following the...

This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. A good subnational tax system is critical to an effective and sustainable system of intergovernmental fiscal relations – a need that has become increasingly...

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...