Fiscal Federalism in Theory and Practice

September 10, 1997

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Fiscal Federalism in Theory and Practice, (USA: International Monetary Fund, 1997) accessed December 26, 2024

Summary

Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management. The papers in this volume, edited by Teresa Ter-Minassian, examine the validity of these views in light of theoretical considerations, as well as the experience of a number of countries.

Subject: Budget planning and preparation, Expenditure, Income and capital gains taxes, Public financial management (PFM), Revenue administration, Subnational tax, Tax administration core functions, Taxes

Keywords: Africa, BOOK, Budget planning and preparation, Caribbean, Central government, Country, Eastern Europe, Europe, Global, Government, Income and capital gains taxes, Levels of government, Local government, National government, North America, Recipient government, Subnational tax, Tax administration, Tax administration core functions, Tax sharing

Publication Details

Pages:

723
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Books
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FFTPEA0000000
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