This book analyzes recent local government finance reforms in Tanzania, including the introduction of a formula-based system of intergovernmental grants. Due to the scope and speed of Tanzania's local government finance reforms, the country is becoming one of the best-practice examples of fiscal...

Intro -- Contents -- Title -- Foreword -- Preface -- Acknowledgments -- Acronyms and Abbreviations -- Executive Summary -- 1. Administrative Structure -- 2. Expenditure Responsibilities -- 3. Revenue Assignments -- 4. Fiscal Imbalances and the System of Transfers -- 5. Access to Borrowing by...

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...

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...

Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original...

In the efficient delivery of local public services, size matters. Many countries around the world have vertical government structures that are perceived as inefficient because of their high levels of jurisdictional fragmentation. This timely volume examines the different strategies used to...