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Subnational Taxes in Developing Countries: The Way Forward

Richard Bird () and Roy Bahl ()

Working Papers from eSocialSciences

Abstract: It is critical to emphasize that intergovernmental fiscal relations must be thought of as a system and that all the pieces in the system must fit together if decentralization is to work properly. Various theories and experiences strongly suggest that if fiscal decentralization is to produce sustainable benefits in developing countries, then subnational governments require subnational taxes than the present system. Moreover, in developing countries there are potentially sound and productive taxes that subnational governments could use. This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. [IIB WP no.16]

Keywords: subnational taxes; developing countries; subnational governments; fiscal decentralization; inter governmental fiscal relations; local tax; regional tax; real property taxes; excise taxes; personal income taxes; payroll taxes; consumption taxes; business taxes. (search for similar items in EconPapers)
Date: 2009-06
New Economics Papers: this item is included in nep-geo, nep-pbe and nep-pub
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