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Taxation and Decentralization

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Author Info

  • Bird, Richard

    (University of Toronto)

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.

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File URL: http://siteresources.worldbank.org/INTPREMNET/Resources/EP38.pdf
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Bibliographic Info

Article provided by The World Bank in its journal Economic Premise.

Volume (Year): (2010)
Issue (Month): 38 (November)
Pages: 1-5

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Handle: RePEc:wbk:prmecp:ep38

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Related research

Keywords: taxation; development; developing countries; tax policy; policy recommendations; budget; government spending; decentralization;

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  1. Richard.M. Bird & Roy Bahl, 2009. "Subnational Taxes in Developing Countries: The Way Forward," Working Papers id:2072, eSocialSciences.
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Cited by:
  1. Paul K. Gorecki, 2011. "Economic Regulation: Recentralisation of Power or Improved Quality of Regulation?," The Economic and Social Review, Economic and Social Studies, vol. 42(2), pages 177–211.

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