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Fiscal Decentralization and Local Finance Reforms in the Philippines

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  • Llanto, Gilberto M.
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    Abstract

    The paper examines the progress being made in local finance reforms and indicates pathways to advance those reforms. A summary of the effects of decentralization is given as a contextual background for the discussion of local finance reforms. The inefficient tax assignment has constrained the mobilization of local tax revenues even as local government units have become very dependent on the intergovernmental fiscal transfer, called the “internal revenue allotment.” The paper raises the importance of revisiting the internal revenue allotment formula. It identifies the local finance reforms currently being undertaken and reports the progress being made at the local and national level. The final section comments on the outstanding issues in local finance reform and gives some recommendations.

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    File URL: http://serp-p.pids.gov.ph/serp-p/download.php?d=4475&s=3
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    Bibliographic Info

    Paper provided by Philippine Institute for Development Studies in its series Discussion Papers with number DP 2009-10.

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    Length: 80
    Date of creation: 2009
    Date of revision:
    Handle: RePEc:phd:dpaper:dp_2009-10

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    Related research

    Keywords: internal revenue allotment; fiscal decentralization; local government code; intergovernmental fiscal transfers; tax-expenditure assignment;

    This paper has been announced in the following NEP Reports:

    References

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    1. Shah, Anwar, 2004. "Fiscal decentralization in developing and transition economies: progress, problems, and the promise," Policy Research Working Paper Series 3282, The World Bank.
    2. World Bank, 2001. "Philippines : Filipino Report Card on Pro-Poor Services," World Bank Other Operational Studies 14022, The World Bank.
    3. Wallace E. Oates, 1999. "An Essay on Fiscal Federalism," Journal of Economic Literature, American Economic Association, vol. 37(3), pages 1120-1149, September.
    4. King, David & Ma, Yue, 2001. "Fiscal decentralization, central bank independence, and inflation," Economics Letters, Elsevier, Elsevier, vol. 72(1), pages 95-98, July.
    5. Isabelle Joumard & Per Mathis Kongsrud, 2003. "Fiscal Relations across Government Levels," OECD Economics Department Working Papers 375, OECD Publishing.
    6. Shah, Anwar, 2006. "A practitioner's guide to intergovernmental fiscal transfers," Policy Research Working Paper Series 4039, The World Bank.
    7. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9780521027922.
    8. Jean-Paul Faguet, 2005. "Governance from below: a theory of local government with two empirical tests," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library 475, London School of Economics and Political Science, LSE Library.
    9. Richard M. Bird, 2008. "Tax Assignment Revisited," 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 paper0805, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. Bird, Richard M. & Smart, Michael, 2002. "Intergovernmental Fiscal Transfers: International Lessons for Developing Countries," World Development, Elsevier, Elsevier, vol. 30(6), pages 899-912, June.
    11. Shah, Anwar, 1998. "Balance, accountability, and responsiveness : lessons about decentralization," Policy Research Working Paper Series 2021, The World Bank.
    12. Shah, Anwar, 2005. "Fiscal decentralization and fiscal performance," Policy Research Working Paper Series 3786, The World Bank.
    13. John Joseph Wallis & Wallace E. Oates, 1988. "Decentralization in the Public Sector: An Empirical Study of State and Local Government," NBER Chapters, in: Fiscal Federalism: Quantitative Studies, pages 5-32 National Bureau of Economic Research, Inc.
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    Cited by:
    1. Verena Fritz & Brian Levy & Rachel Ort, 2014. "Problem-Driven Political Economy Analysis : The World Bank's Experience," World Bank Publications, The World Bank, number 16389, August.

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