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International perspective for a sound intergovernmental finance system in the Philippines

Author

Listed:
  • Jan Werner

Abstract

This paper describes briefly the different forms of equalisation, principally focussing on the distinction between revenue equalisation versus cost equalisation. In addition, some international country case studies from Australia, Canada, Germany and Switzerland are presented. Based on these country cases, suggestions are made as to how the Philippines can avoid pitfalls in the area of fiscal federalism and what lessons they can learn from other countries for the next twenty years. This will enable readers to decide how common or unique the Philippine experience is and what achievements and failures can be observed in the Philippines in comparison with other developing countries.

Suggested Citation

  • Jan Werner, 2012. "International perspective for a sound intergovernmental finance system in the Philippines," Working Papers 01-2012, Institute of Local Public Finance.
    • Handle: RePEc:lpf:wpaper:01-2012
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    File URL: http://www.ilpf.de/en/download/wp-01-2012.pdf
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    Cited by:

    1. Joseph J. Capuno, 2013. "Fiscal transfers and gerrymandering under decentralization in the Philippines," UP School of Economics Discussion Papers 201304, University of the Philippines School of Economics.

    More about this item

    Keywords

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    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H1 - Public Economics - - Structure and Scope of Government

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