Taxation and Decentralization

Richard Bird

World Bank - Economic Premise, 2010, issue 38, 1-5

Abstract: Strengthening subnational governments is high on the policy agenda of many developing countries. From an economics perspective, the most important potential benefit from decentralization is the increased efficiency (and consequent welfare gain) that comes from moving governance closer to the people. To achieve this benefit, however, close attention must be paid to the design and implementation of subnational tax systems.

Keywords: taxation; development; developing countries; tax policy; policy recommendations; budget; government spending; decentralization (search for similar items in EconPapers)
JEL-codes: E6 E61 H2 H20 H21 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (2)

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