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Taxation and Decentralization

Author

Listed:
  • Bird, Richard

    (University of Toronto)

Abstract

Strengthening subnational governments is high on the policy agenda of many developing countries. From an economics perspective, the most important potential benefit from decentralization is the increased efficiency (and consequent welfare gain) that comes from moving governance closer to the people. To achieve this benefit, however, close attention must be paid to the design and implementation of subnational tax systems.

Suggested Citation

  • Bird, Richard, 2010. "Taxation and Decentralization," World Bank - Economic Premise, The World Bank, issue 38, pages 1-5, November.
  • Handle: RePEc:wbk:prmecp:ep38
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    File URL: http://siteresources.worldbank.org/INTPREMNET/Resources/EP38.pdf
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    References listed on IDEAS

    as
    1. Richard M. Bird & Roy Bahl, 2008. "Subnational Taxes in Developing Countries: The Way Forward," Working Papers Series 16, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Aug 2008.
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    Cited by:

    1. Paul K. Gorecki, 2011. "Economic Regulation: Recentralisation of Power or Improved Quality of Regulation?," The Economic and Social Review, Economic and Social Studies, vol. 42(2), pages 177-211.

    More about this item

    Keywords

    taxation; development; developing countries; tax policy; policy recommendations; budget; government spending; decentralization;

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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