Competition among governments at the same level or with similar responsibilities is commonly referred to as the horizontal competition or inter-jurisdictional competition in the literature on economics and political science. A related concept of intergovernmental or vertical competition refers...

This paper addresses three complementary themes in bringing about responsive and accountable public governance in developing countries, namely globalization, localization and a results oriented management and evaluation (ROME). The first theme recognizes interdependencies in an interconnected...

The existing equalization program in Canada attempt to equalize per capita tax burden alone and completely ignores the expenditure side. This paper examines the consequences of this neglect both conceptually as well as empirically. The paper concludes that a program of equalization that ignores...

In this paper we specify a dynamic general equilibrium framework to evaluate the cost effectiveness of incentives for industrial and technological development offered through the tax code in Pakistan. The model enables us to estimate adjustment effects on factor use and output arising from a tax...

Fiscal equalization programs are fairly common features of intergovernmental fiscal relations in industrial countries. Some developing countries have also recently introduced these programs and still others are contemplating such programs. Institutional arrangements for fiscal equalization vary...

Mexico has experimented with a number of tax instruments designed to promote private capital formation. Among such initiatives are general and industry specific tax credits, employment tax credits, and corporate tax reductions. This paper examines the relative efficacy of such instruments using...

This book provides a new institutional economics perspective on alternative models of local governance, offering a comprehensive view of local government organization and finance in the developing world. The experiences of ten developing/transition economies are reviewed to draw lessons of...

This book provides a comprehensive treatment of all aspects of local budgeting needed to develop sound fiscal administration such as setting priorities, planning, financial control over inputs, management of operations and accountability to citizens. Topics covered include fiscal administration,...