Intergovernmental Fiscal Transfers: International Lessons for Developing Countries

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Local Government Revenue Mobilisation in Anglophone Africa (2012, background): “The result of this mismatching of functions and finances – usually referred to as vertical imbalances – is that local governments are generally dependent on transfers from higher levels of government (Bird 2010; Boadway and Shah 2009; Boex and Martinez-Vazquez 2006; Bird and Smart 2002).”
Subnational Taxation in Developing Countries: A Review of the Literature (2011, methodology): “4 The interdependence of transfers and subnational taxes is discussed further in Bird and Smart (2002) and Smart and Bird (2009a).”
Do External Grants to District Governments Discourage Own Revenue Generation? A Look at Local Public Finance Dynamics in Ghana (2012, background): “This points to the need for a careful review of Ghana’s fiscal transfer mechanisms in light of the central government’s goal to encourage districts to contribute to rural development through effective local public spending and public service provision.”
The Economic (in)Efficiency of Devolution (2004, background): “In addition, and once the supply of cross-national data on this issue improves, it would be advisable to reexamine subnational expenditure in light of how devolutionary processes affect transfer payments from the central government to the regions (Bird and Smart, 2002).”