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Expenditure-Based Equalization Transfers

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Author Info
Francois Vaillancourt
Richard Bird () (Rotman School of Management, University of Toronto)

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Abstract

This paper is divided into three main sections. In the first section, we set out briefly the standard theoretical case for both a general equalization transfer and for the incorporation of expenditure needs as a key factor in the design of such transfers and discuss how this case may be implemented. In the second section, we review how and to what extent expenditure factors are actually incorporated in a few selected equalization schemes around the world. Finally, in the last section we consider critically the relevance of assessing differentials in expenditure needs in determining equalization transfers. Our aim is to set forth in brief compass some general guidelines that may be useful to the many countries currently facing the need to establish sounder intergovernmental fiscal transfer systems in order to ensure that the outcome of decentralization is broadly economically and socially beneficial

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File URL: http://www.rotman.utoronto.ca/iib/ITP0512.pdf
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Publisher Info
Paper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0512.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 30 Pages
Date of creation: Jun 2005
Date of revision:
Handle: RePEc:ttp:itpwps:0512

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Web page: http://www.rotman.utoronto.ca/iib
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Related research
Keywords: fiscal equalization; fiscal capacity; expenditure needs; intergovernmental transfers;

Other versions of this item:

Find related papers by JEL classification:
H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects

This paper has been announced in the following NEP Reports:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Michael Smart, 1998. "Taxation and Deadweight Loss in a System of Intergovernmental Transfers," Canadian Journal of Economics, Canadian Economics Association, vol. 31(1), pages 189-206, February.
  2. Shah, Anwar & DEC, 1994. "A fiscal needs approach to equalization transfers in a decentralized federation," Policy Research Working Paper Series 1289, The World Bank. [Downloadable!]
  3. Roy Bahl & Jorge Martinez-Vazquez, 2003. "Fiscal Federalism and Economic Reform in China," International Studies Program Working Paper Series, at AYSPS, GSU paper0313, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  4. Zhihua Zhang & Jorge Martinez-Vazquez, 2003. "The System of Equalization Transfers in China," International Studies Program Working Paper Series, at AYSPS, GSU paper0312, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  5. Richard A. Musgrave, 1961. "Approaches to A Fiscal Theory of Political Federalism," NBER Chapters, in: Public Finances: Needs, Sources, and Utilization, pages 97-134 National Bureau of Economic Research, Inc. [Downloadable!]
  6. Charles E. McLure, Jr. & Jorge Martinez-Vazquez, 1998. "Intergovernmental Fiscal Relations in Vietnam," International Studies Program Working Paper Series, at AYSPS, GSU paper9802, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  7. Jeff Petchey & Sophia Levtchenkova, 2004. "Fiscal Capacity Equalization and Economic Efficiency," International Studies Program Working Paper Series, at AYSPS, GSU paper0415, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  8. L. S. Wilson, 2003. "Equalization, Efficiency and Migration: Watson Revisited," Canadian Public Policy, University of Toronto Press, vol. 29(4), pages 385-395, December. [Downloadable!] (restricted)
  9. William G. Watson, 1986. "An Estimate of the Welfare Gain from Fiscal Equalization," Canadian Journal of Economics, Canadian Economics Association, vol. 19(2), pages 298-308, May. [Downloadable!] (restricted)
  10. A. D. Scott, 1952. "Federal Grants and Resource Allocation," Journal of Political Economy, University of Chicago Press, vol. 60, pages 534. [Downloadable!] (restricted)
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Fraschini, Angela, 2006. "Fiscal federalism in big developing countries: China and India," P.O.L.I.S. department's Working Papers 60, Department of Public Policy and Public Choice - POLIS. [Downloadable!]
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