Bottom-up Budgeting (BUB) is an adaptation of the participatory budgeting model in identifying and providing solutions to poverty at the municipal/city level. Leaders of civil society organizations engage with LGU officials in formulating a poverty alleviation plan to be considered in preparing...

The paper examines the progress being made in local finance reforms and indicates pathways to advance those reforms. A summary of the effects of decentralization is given as a contextual background for the discussion of local finance reforms. The inefficient tax assignment has constrained the...