Citation URL: http://www.urban.org/RobertDEbel

The conceptual and legal framework for the development of an effective system of local governance in Pakistan was created in July 2001, and a review of the Local Government Ordinance of 2001 reveals that the rules and procedures to govern the process have been set in place. Yet, four and a half years into devolution, political decentralization has not been followed by adequate administrative and fiscal decentralization to ensure quality service delivery to the public. This report assesses the progress and challenges of effective and efficient service delivery in the health, education, and water sectors, local fiscal roles and responsibilities, and local government accountability and citizen participation under devolution. Conclusions presented in the report focus on "governance" issues impeding successful devolution. Many of the recommendations are aimed at donor organizations and several are already being addressed by ongoing USAID projects.

From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts’ best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine.

While U.S. gasoline prices were indeed at a historical high after Katrina, they are both declining and much lower than gas prices in other countries.

Recognizing there are several intergovernmental and institutional caveats to be made before drawing policy conclusions regarding national Tax/GDP ratios one of the lessons from the global tax literature is that the national (central) government Tax/GDP ratio can serve as an "performance" indicator associated with being a "rich" country. Arguably, higher (and steadier) Tax/GDP ratios help the rich countries carry out the central government responsibilities for macroeconomic stability, and economic growth and development. These higher ratios may reflect an enhanced capacity to make and administer tax policy and/or an increased taste for public goods and income transfers.

An important characteristic of many countries is that they exhibit, to greater or lesser degrees, some "asymmetry" in the way in which different regions are treated by their intergovernmental fiscal systems. This paper explores some of the varied extents and manners in which such asymmetrical treatment may help or hinder the maintenance of an effective nation-state, where "effectiveness" encompasses both how effectively, efficiently, and (perhaps) equitably public services are provided throughout the national territory and also the effects asymmetry may have on the very existence of "fragmented" nation-states.

As well-designed decentralized intergovernmental system is key to developing country's ability to achieve its 2015 Millennium Development Goals. And, whereas fiscal decentralization has many facets, there is a necessary condition that must be satisfied for its success: local governments must be given, and then exercise, the authority for own-source taxation. However, in newly implementing a policy of own-local revenues, policymakers face special challenges that range from addressing the broad considerations of their country's fiscal architecture to the more narrow, but critically important, arrangements of tax administration.

The typical post-Bretton Woods era development approach that put much emphasis on central government-led development efforts has changed dramatically, and local governments have now clearly emerged as players in development policy. Now, the thinking about what is important to achieve development objectives is changing and many countries around the world are now pursuing fiscal decentralization reforms. Within this context a number of studies attempted to quantify the impact of decentralization by relating some measure of decentralization to the economic outcomes of fiscal stability, economic growth, and public sector size. However, decentralization is surprisingly difficult to measure.

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