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Subnational Taxes in Developing Countries: The Way Forward

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  • Richard.M. Bird
  • Roy Bahl

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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]

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Bibliographic Info

Paper provided by eSocialSciences in its series Working Papers with number id:2072.

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Date of creation: Jun 2009
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Handle: RePEc:ess:wpaper:id:2072

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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.;

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Cited by:
  1. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2011. "Intergovernmental Transfers in Latin America: A Policy Reform Perspective," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper1108, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Paolo Liberati & Agnese Sacchi, 2010. "Tax Decentralisation and local Government size," Departmental Working Papers of Economics - University 'Roma Tre' 0123, Department of Economics - University Roma Tre.
  3. Odd-Helge Fjeldstad & Kari Heggstad, 2012. "Local government revenue mobilisation in Anglophone Africa," CMI Working Papers 6, CMI (Chr. Michelsen Institute), Bergen, Norway.
  4. Roy Bahl, 2010. "A Retrospective on Taxation in Developing Countries: Will the Weakest Link be Strengthened?," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper1318, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  5. Jorge Martinez-Vazquez & Cristian Sepulveda, 2012. "Toward a More General Theory of Revenue Assignments," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper1231, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  6. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2011. "Explaining Property Tax Collections in Developing Countries: The Case of Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper1109, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  7. Catherine Althaus & Lindsay M. Tedds & Allen McAvoy, 2011. "The Feasibility of Implementing a Congestion Charge on the Halifax Peninsula: Filling the "Missing Link" of Implementation," Canadian Public Policy, University of Toronto Press, vol. 37(4), pages 541-561, December.
  8. Gwilliam, Kenneth, 2013. "Cities on the move – Ten years after," Research in Transportation Economics, Elsevier, vol. 40(1), pages 3-18.
  9. Richard Bird, 2010. "Taxation and Decentralization," World Bank Other Operational Studies 10140, The World Bank.
  10. Jaime Alfredo Bonet & Fabio Rueda, 2012. "Esfuerzo fiscal en los estados mexicanos," IDB Publications 64598, Inter-American Development Bank.
  11. Jaime Bonet Moron & Fabio Rueda Devivero, 2013. "Esfuerzo fiscal municipal en Guatemala," REVISTA ECONOMÍA & REGIÓN, UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR.

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