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Financing local and regional government

In: Fiscal Decentralization and Local Finance in Developing Countries

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Abstract

This chapter sets out a simple framework explaining why and how to impose a hard budget constraint on subnational governments; explores the opportunities for financing local budgets with local sources; and reviews practices in low- and middle-income countries. Noting that the scope of decentralized taxes is usually limited, we then review theoretical and other reasons for limiting the extent to which tax authority is assigned to local and regional governments. The merits of centralized vs decentralized tax administration are analyzed, as are some possible new candidates for subnational government taxes, with particular attention on some relatively successful experiences with broad-based sales taxes.

Suggested Citation

  • ., 2018. "Financing local and regional government," Chapters, in: Fiscal Decentralization and Local Finance in Developing Countries, chapter 5, pages 167-226, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:17561_5
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    File URL: https://www.elgaronline.com/view/9781786435293.00012.xml
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    Cited by:

    1. Francesco Longo & Karl Claxton & Stephen Martin & James Lomas, 2023. "More long‐term care for better healthcare and vice versa: investigating the mortality effects of interactions between these public sectors," Fiscal Studies, John Wiley & Sons, vol. 44(2), pages 189-216, June.
    2. Youwei Yuan & Lanying Du & Xiumei Li & Fan Chen, 2022. "An Evolutionary Game Model of the Supply Decisions between GNPOs and Hospitals during a Public Health Emergency," Sustainability, MDPI, vol. 14(3), pages 1-23, January.
    3. Menno Schellekens & Taha Yasseri, 2021. "Credit Crunch: The Role of Household Lending Capacity in the Dutch Housing Boom and Bust 1995-2018," Papers 2101.00913, arXiv.org.
    4. Sin Tian Ho, Cynthia & Berggren, Björn, 2019. "The influence of bank branch closure on entrepreneurship sustainability," Working Paper Series 19/7, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
    5. Rod Hick, 2022. "Austerity, Localism, and the Possibility of Politics: Explaining Variation in Three Local Social Security Schemes Between Elected Councils in England," Sociological Research Online, , vol. 27(2), pages 251-272, June.
    6. Francesco Longo & Karl Claxton & James Lomas & Stephen Martin, 2021. "Does public long‐term care expenditure improve care‐related quality of life of service users in England?," Health Economics, John Wiley & Sons, Ltd., vol. 30(10), pages 2561-2581, September.

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    Keywords

    Economics and Finance;

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