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Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization

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  • Bird, Richard M.

Abstract

Discusses several aspects of fiscal decentralization. Defines the meaning and rationale of fiscal decentralization and reviews the issue of the choice of local revenue sources from the perspective of establishing efficient local governments, including the roles of user charges, property taxes, and income taxes.

Suggested Citation

  • Bird, Richard M., 1993. "Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(2), pages 207-227, June.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:2:p:207-27
    DOI: 10.1086/NTJ41789011
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    References listed on IDEAS

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    1. 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.
    2. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416-416.
    3. Walter Hettich & Stanley L. Winer, 1986. "Vertical Imbalance in the Fiscal Systems of Federal States," Canadian Journal of Economics, Canadian Economics Association, vol. 19(4), pages 745-765, November.
    4. Renaud, Paul S. A. & van Winden, Frans A. A. M., 1991. "Behavior and budgetary autonomy of local governments : A multi-level model applied to the Netherlands," European Journal of Political Economy, Elsevier, vol. 7(4), pages 547-577, November.
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