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Décentralisation financière et pays en développement : concepts, mesure et évaluation


  • Bird, Richard

    (Département d’économique, University of Toronto)

  • Vaillancourt, François

    (Département de sciences économiques, Université de Montréal)


This paper presents fiscal decentralization points with its strengths and weaknesses and identifies conditions for success. This is done for developing countries, using information on Argentina, China, Columbia, India, Indonesia, Morocco, Pakistan and Tunisia. It is divided into three parts. The first presents the relevant concepts, the second examines some quantitative indicators and the third evaluates the conditions required for successful decentralization. Ce texte présente ce qu’est la décentralisation fiscale, fait ressortir ses forces et ses faiblesses et identifie les raisons de son succès, le tout dans le contexte de huit pays en développement en faisant appel à de l’information sur l’Argentine, la Chine, la Colombie, l’Inde, l’Indonésie, le Maroc, le Pakistan et la Tunisie. Le texte est divisé en trois parties. La première expose les concepts pertinents, la seconde présente un certain nombre d’indicateurs quantitatifs et la troisième évalue les conditions de succès de la décentralisation.

Suggested Citation

  • Bird, Richard & Vaillancourt, François, 1998. "Décentralisation financière et pays en développement : concepts, mesure et évaluation," L'Actualité Economique, Société Canadienne de Science Economique, vol. 74(3), pages 343-362, septembre.
  • Handle: RePEc:ris:actuec:v:74:y:1998:i:3:p:343-362

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    References listed on IDEAS

    1. Oates, Wallace E., 1993. "Fiscal Decentralization and Economic Development," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(2), pages 237-243, June.
    2. Bird, Richard M., 1993. "Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization," National Tax Journal, National Tax Association, vol. 46(2), pages 207-27, June.
    3. Oates, Wallace E., 1993. "Fiscal Decentralization and Economic Development," National Tax Journal, National Tax Association, vol. 46(2), pages 237-43, June.
    4. Vaillancourt, Francois, 1987. "The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence," Public Finance = Finances publiques, , vol. 42(3), pages 395-414.
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    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation


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