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Subnational Taxes in Developing Countries: The Way Forward

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Author Info

  • Richard M. Bird

    (University of Toronto)

  • Roy Bahl

    (University of Toronto
    Georgia State University)

Abstract

This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. A good subnational tax system is critical to an effective and sustainable system of intergovernmental fiscal relations – a need that has become increasingly important around the world as more and more public services are being delivered through subnational governments. In most developing countries potentially sound and productive taxes exist that are suitable for regional and local governments: property taxes, taxes on motor vehicles, surcharges on national personal income taxes, payroll taxes, and even, in some cases, regional value added taxes and properly designed local business taxes.

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File URL: http://www-2.rotman.utoronto.ca/userfiles/iib/File/IIB16(1).pdf
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Bibliographic Info

Paper provided by Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series Working Papers Series with number 16.

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Length: 35 Pages
Date of creation: Aug 2008
Date of revision: Aug 2008
Handle: RePEc:ttp:iibwps:16

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Related research

Keywords: local taxes; regional taxes; fiscal decentralization;

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Cited by:
  1. Althaus, Catherine & Tedds, Lindsay M & McAVoy, Allen, 2011. "The feasibility of implementing a congestion charge on the Halifax Peninsula: filling the 'Missing Link' of implementation," MPRA Paper 39790, University Library of Munich, Germany.
  2. Jaime Bonet Moron & Fabio Rueda Devivero, 2013. "Esfuerzo fiscal municipal en Guatemala," REVISTA ECONOMÍA & REGIÓN, UNIVERSIDAD TECNOLÓGICA DE BOLÍVAR.
  3. Paolo Liberati & Agnese Sacchi, 2013. "Tax decentralization and local government size," Public Choice, Springer, vol. 157(1), pages 183-205, October.
  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 paper1318, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  5. 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 paper1109, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  6. Richard Bird, 2010. "Taxation and Decentralization," World Bank Other Operational Studies 10140, The World Bank.
  7. 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 paper1231, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  8. Jaime Alfredo Bonet & Fabio Rueda, 2012. "Esfuerzo fiscal en los estados mexicanos," IDB Publications 64598, Inter-American Development Bank.
  9. Gwilliam, Kenneth, 2013. "Cities on the move – Ten years after," Research in Transportation Economics, Elsevier, vol. 40(1), pages 3-18.
  10. Odd-Helge Fjeldstad & Kari Heggstad, 2012. "Local government revenue mobilisation in Anglophone Africa," CMI Working Papers 6, CMI (Chr. Michelsen Institute), Bergen, Norway.
  11. 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 paper1108, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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