Title:
Taxation and decentralization
Authors:
Bird, Richard
Place:
[Washington, DC]
Publisher:
World bank. Poverty reduction and economic management network (PREM)
Year:
2010
Journal:
Economic premise
Volume:
38
PAGE:
--
Subject:
Rural Decentralization and Local Governance
Keywords:
decentralization in government, fiscal policy, accountability
Abstract:
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, close attention must be paid to the design of subnational tax systems.
URL:
http://siteresources.worldbank.org/INTPREMNET/Resources/EP38.pdf
Document type:
Portal