Subnational Taxation in Developing Countries: A Review of the Literature
By R. M. Bird. 2011
194 citations recorded by the source corpus.
This paper reviews the literature on tax assignment in decentralised countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents. Subnational taxes should also not unduly distort the allocation of resources. Most importantly, to the extent, possible subnational governments should be accountable at the margin for financing the expenditures for which they are responsible. Overall, the 'best' package for any particular country or subnational government is likely to be not only context-specific and path-dependent, but also highly sensitive to the balance struck between different political and economic factors and interests.
Subfields: Accounting, Economics and Econometrics, Political Science and International Relations
View Paper: https://www.semanticscholar.org/paper/ec0ea90b0a9f477c6b142778e04059ca8da4925c
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Citations in the corpus
- Local Government Revenue Mobilisation in Anglophone Africa (2012, unknown): “The destabilizing potential of sub-national governments is greatest when they face no hard budget constraint (Bird 2010; World Bank 2000; TerMinassian 1999).”
- Vertical fiscal imbalances and fiscal performance in advanced economies (2013, background): “Many of the problems presented in Box 1, including the soft budget constraint, would hold for the average VFI as well (Pisauro, 2001; Bird, 2011).”