Brief Subnational Tax Policy and Administration in Developing Economies
Robert D. Ebel, Robert Taliercio
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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.
Research Areas Taxes and budgets
Tags State and local tax issues Federal budget and economy Campaigns, proposals, and reforms Federal tax issues and reform proposals