European Parliament Library

Making Fiscal Decentralization Work :, Cross-Country Experiences, Annalisa Fedelino

Making Fiscal Decentralization Work :, Cross-Country Experiences, Annalisa Fedelino
The question of what makes fiscal decentralization work is faced by many policymakers around the world. This book draws on both the relevant literature and policy and technical advice provided by the IMF to a wide range of member countries, and discusses the key factors that help make decentralization sustainable, efficient, and equitable from a macroeconomic perspective. It focuses on institutional reforms (in the revenue and expenditure assignments to different levels of government, the design of intergovernmental transfers, and public financial management systems) that are suited to different countries circumstances, and their appropriate sequencing
Bibliography note
Includes bibliographical references
international or intergovernmental publication
Literary Form
non fiction
Main title
Making Fiscal Decentralization Work :
Nature of contents
Responsibility statement
Annalisa Fedelino
Series statement
Occasional Papers
Sub title
Cross-Country Experiences
Table Of Contents
Cover Page; Title Page; Copyright Page; Contents; Boxes; Figures; Tables; Preface; Acknowledgments; Abbreviations; Introduction; 1 Comparative Indicators for Case-Study Countries; Part I Lessons; 1 Fiscal Decentralization: Key Issues; A Brief Literature Review; 1.1 The Policy Rationale for Fiscal Decentralization; Macrofiscal Implications of Decentralization; 1.1 Measures of Fiscal Decentralization; 1.2 Fiscal Rules for Subnational Governments; 1.1 Subnational Revenues and Expenditures as Shares of General Government, 20061.2 Changes in Subnational Shares of Revenues and Expenditures, 2000-062 The IMF's Advice on Designing and Managing Fiscal Decentralization; Defining Spending Responsibilities; 2.1 Subnational Spending in Case-Study Countries; 2.1 Main Recommendations on Spending Assignments in Case-Study Countries; Ensuring Sound Public Financial Management; 2.2 Main Recommendations on Public Financial Management in Case-Study Countries; Designing Intergovernmental Revenue Arrangements; 2.3 A Taxonomy of Subnational Revenue Arrangements; 2.4 Assignment of Taxes to Subnational Governments2.5 Main Recommendations on Own-Revenue Assignments in Case-Study Countries2.6 Main Recommendations on Revenue-Sharing in Case-Study Countries; 2.1 Sharing of Natural Resource Revenue; 2.7 Main Recommendations on Transfer Design in Case-Study Countries; Identifying Mechanisms to Control Borrowing; 2.8 Approaches to Controlling Subnational Borrowing; 2.9 Main Recommendations on Subnational Borrowing Arrangements in Case-Study Countries; 3 Lessons Learned and Challenges Ahead; Part II Background Studies; 4 Bolivia; 4.1 Bolivia: Indicators of Fiscal Decentralization4.2 Bolivia: Summary of Subnational Governments' Finances, 2005The 1990s: Increasing Municipal Autonomy Leads to Fiscal Imbalances; The Early 2000s: Fiscal Unraveling; The Late 2000s: Stronger Prefecturas Demand Control of Hydrocarbon Resources; Conclusions; 5 China; 5.1 China: Indicators of Fiscal Decentralization; 5.2 China: Summary of Subnational Governments' Finances, 2007; The 1994 Fiscal Reform; 5.3 China's Transfers, 2007; Implications of the Current System; IMF Advice and Possible Reforms; 6 Colombia; 6.1 Colombia: Indicators of Fiscal Decentralization6.2 Colombia: Summary of Subnational Governments' Finances, 2006The 1990s: First Round of Decentralization Reforms and IMF Advice; The Successful Transformation of Bogotá; IMF Advice in Recent Years and Remaining Challenges; 6.1 Effective Decentralization in Bogotá; 7 Democratic Republic of the Congo; 7.1 Democratic Republic of the Congo: Indicators of Fiscal Decentralization; Fiscal Arrangements Prior to Enactment of Decentralization Legislation; Deficiencies of the Constitutionally Mandated Fiscal Decentralization; The National Forum on DecentralizationThe 2008 Decentralization Legislation
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