Local taxes and logical expenditure in developing countries: Strengthening the Wicksellian connection
By: Bird, Richard M.
Contributor(s): Slack, Enid.
Material type:
ArticlePublisher: 2014Description: p.359-369.Subject(s): Taxation | Local finance
In:
Public Administration and DevelopmentSummary: Many countries are decentralizing in various ways. Decentralization is often intended at least partly to make government more efficient, flexible, and responsive. Many studies have evaluated the effects of decentralization on the provision of such services as health and education as well as on corruption, stability, and growth. Because what governments do and how well they do it is inseparably entangled with the question of how they are financed, this article outlines why and how a key element in a sound decentralization program should be to strengthen the linkage between local expenditures and local revenuesﾗcalled here the Wicksellian Connection. - Reproduce
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Articles
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Indian Institute of Public Administration | Volume no: 34, Issue no: 5 | Available | AR107424 |
Many countries are decentralizing in various ways. Decentralization is often intended at least partly to make government more efficient, flexible, and responsive. Many studies have evaluated the effects of decentralization on the provision of such services as health and education as well as on corruption, stability, and growth. Because what governments do and how well they do it is inseparably entangled with the question of how they are financed, this article outlines why and how a key element in a sound decentralization program should be to strengthen the linkage between local expenditures and local revenuesﾗcalled here the Wicksellian Connection. - Reproduce
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