This paper presents fiscal decentralization points with its strengths and weaknesses and identifies conditions for success. This is done for developing countries, using information on Argentina, China, Columbia, India, Indonesia, Morocco, Pakistan and Tunisia. It is divided into three parts. The...

Ce texte présente ce qu’est la décentralisation fiscale, fait ressortir ses forces et ses faiblesses et identifie les raisons de son succès, le tout dans le contexte de huit pays en développement en faisant appel à de l’information sur l’Argentine, la Chine, la Colombie, l’Inde,...

Most countries, developed and developing, are fiscally decentralized with regional and local governments of varying importance. In many of these countries, some of these sub-national governments differ substantially from others in terms of wealth, ethnic, religious, or linguistic composition....

The last two centuries have seen the rise of the nation-state as the dominant political institution around the world. During this period, the colonial empires of varying duration and reach created first by the Portuguese, Spanish, and Dutch, then the French and British, then the Germans and...

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...

. This paper analyzes the evolution of fiscal federalism in Spain and Canada, focusing on the exercise of normative powers on the Personal Income Tax (PIT). This is done by presenting and comparing the evolution of the use of taxing powers by two sets of subnational governments: the Canadian...

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...

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...

Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost...