Intergovernmental Fiscal Transfers: Principles

Harry Kitchen (), Melville McMillan and Anwar Shah
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Harry Kitchen: Trent University

Chapter Chapter 12 in Local Public Finance and Economics, 2019, pp 405-439 from Springer

Abstract: Abstract This chapter presents conceptual guidance on the design of fiscal transfers. It reviews the principles of intergovernmental finance, with a view to drawing some general lessons of relevance to policymakers and practitioners. It provides a taxonomy of grants, their possible impacts on local fiscal behavior, and the accountability of grant recipients to donor governments and citizens. It also discusses performance-oriented, or output-based, transfers, an important tool for bottom-up (citizens enforced) results-based accountability.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-21986-4_12

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DOI: 10.1007/978-3-030-21986-4_12

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