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Local Taxes And Local Expenditures In Developing Countries: Strengthening The Wicksellian Connection

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  • Richard M. Bird
  • Enid Slack

Abstract

SUMMARY Many countries are decentralizing in various ways. Decentralization is often intended at least partly to make government more efficient, flexible, and responsive. Many studies have evaluated the effects of decentralization on the provision of such services as health and education as well as on corruption, stability, and growth. Because what governments do and how well they do it is inseparably entangled with the question of how they are financed, this article outlines why and how a key element in a sound decentralization program should be to strengthen the linkage between local expenditures and local revenues—called here the Wicksellian Connection. Copyright © 2014 John Wiley & Sons, Ltd.

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  • Richard M. Bird & Enid Slack, 2014. "Local Taxes And Local Expenditures In Developing Countries: Strengthening The Wicksellian Connection," Public Administration & Development, Blackwell Publishing, vol. 34(5), pages 359-369, December.
  • Handle: RePEc:wly:padxxx:v:34:y:2014:i:5:p:359-369
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    Cited by:

    1. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2022. "On the effects of intergovernmental grants: a survey," Working Papers. Collection A: Public economics, governance and decentralization 2204, Universidade de Vigo, GEN - Governance and Economics research Network.
    2. Richard M. Bird, 2018. "Are global taxes feasible?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1372-1400, October.
    3. Evgeny N. Timushev, 2019. "Federal Intergovernmental Transfers and the Level of Intraregional Fiscal Decentralization in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 27-42, December.
    4. Alberto Porto, 2017. "Impuestos Subnacionales sobre la Producción. Aportes para la Discusión de la Reforma Tributaria," Department of Economics, Working Papers 113, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    5. Alberto Porto & Marcelo Garriga & Walter Rosales, 2017. "El Impuesto a los Ingresos Brutos y Alternativas de Reforma," Department of Economics, Working Papers 112, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    6. Alberto Porto & Marcelo Garriga & Walter Rosales, 2017. "El Impuesto a los Ingresos Brutos y Alternativas de Reforma," IIE, Working Papers 112, IIE, Universidad Nacional de La Plata.
    7. Alberto Porto, 2017. "Impuestos Subnacionales sobre la Producción. Aportes para la Discusión de la Reforma Tributaria," IIE, Working Papers 113, IIE, Universidad Nacional de La Plata.
    8. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2022. "On the effects of intergovernmental grants: a survey," Working Papers. Collection A: Public economics, governance and decentralization 2204, Universidade de Vigo, GEN - Governance and Economics research Network.

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