Publication:
Taxation and Decentralization

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dc.contributor.authorBird, Richard
dc.date.accessioned2012-08-13T10:32:05Z
dc.date.available2012-08-13T10:32:05Z
dc.date.issued2010-11
dc.description.abstractStrengthening sub-national governments is high on the policy agenda of many developing countries. 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 benefit, however, close attention must be paid to the design and implementation of sub-national tax systems.en
dc.identifierhttp://documents.worldbank.org/curated/en/2010/11/12982473/taxation-decentralization
dc.identifier.doi10.1596/10140
dc.identifier.urihttps://hdl.handle.net/10986/10140
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesEconomic Premise; No. 38
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectADMINISTRATIVE CAPACITY
dc.subjectALLOCATION OF RESOURCES
dc.subjectBETTERMENT CHARGES
dc.subjectBUDGETARY PROCESS
dc.subjectBUSINESS TAX
dc.subjectBUSINESS TAXES
dc.subjectCADASTRE
dc.subjectCAPACITY DEVELOPMENT
dc.subjectCAPITAL INVESTMENTS
dc.subjectCAPITAL SPENDING
dc.subjectCENTRAL GOVERNMENT
dc.subjectCENTRAL GOVERNMENT TAX
dc.subjectCENTRAL GOVERNMENTS
dc.subjectCENTRAL REVENUES
dc.subjectCENTRAL TAXES
dc.subjectCENTRAL TRANSFERS
dc.subjectCITIES
dc.subjectCOMPANY INCOME TAX
dc.subjectCOMPARATIVE ADVANTAGE
dc.subjectCOMPLIANCE COSTS
dc.subjectCONSUMPTION TAXES
dc.subjectDECENTRALIZATION
dc.subjectDEVELOPING COUNTRIES
dc.subjectECONOMIC DEVELOPMENT
dc.subjectEXCISES
dc.subjectFISCAL AUTONOMY
dc.subjectFISCAL CAPACITY
dc.subjectFISCAL DECENTRALIZATION
dc.subjectFISCAL DECISIONS
dc.subjectFISCAL DISCIPLINE
dc.subjectFISCAL FEDERALISM
dc.subjectFISCAL IMBALANCES
dc.subjectGOVERNMENT TRANSFERS
dc.subjectGRASSROOTS PARTICIPATION
dc.subjectHORIZONTAL IMBALANCE
dc.subjectIMMOVABLE PROPERTY
dc.subjectINCENTIVE STRUCTURE
dc.subjectINCOME REDISTRIBUTION
dc.subjectINCOME TAX
dc.subjectINCOME TAXES
dc.subjectINDIVIDUAL INCOME TAX
dc.subjectINFLATION
dc.subjectINFORMATION SYSTEM
dc.subjectINTERGOVERNMENTAL FISCAL TRANSFERS
dc.subjectINTERGOVERNMENTAL TRANSFER
dc.subjectINTERGOVERNMENTAL TRANSFER SYSTEM
dc.subjectINTERGOVERNMENTAL TRANSFERS
dc.subjectLEVEL OF GOVERNMENT
dc.subjectLEVELS OF GOVERNMENT
dc.subjectLEVIES
dc.subjectLEVY
dc.subjectLICENSES
dc.subjectLOCAL ACCOUNTABILITY
dc.subjectLOCAL AUTHORITIES
dc.subjectLOCAL AUTONOMY
dc.subjectLOCAL BUILDING LICENSE AUTHORITIES
dc.subjectLOCAL BUSINESS
dc.subjectLOCAL BUSINESS TAX
dc.subjectLOCAL BUSINESS TAXATION
dc.subjectLOCAL BUSINESS TAXES
dc.subjectLOCAL DEMAND
dc.subjectLOCAL EXPENDITURES
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOCAL INCOME TAXES
dc.subjectLOCAL PUBLIC SERVICES
dc.subjectLOCAL RESIDENTS
dc.subjectLOCAL REVENUE
dc.subjectLOCAL REVENUES
dc.subjectLOCAL SERVICES
dc.subjectLOCAL TAX
dc.subjectLOCAL TAX BASE
dc.subjectLOCAL TAXES
dc.subjectLOCAL VOTERS
dc.subjectMACROECONOMIC CONTROL
dc.subjectNATIONAL TAXES
dc.subjectPOLICY OUTCOMES
dc.subjectPROPERTY TAX
dc.subjectPROPERTY TAX REVENUES
dc.subjectPROPERTY TAXATION
dc.subjectPROVINCIAL TAXES
dc.subjectPUBLIC BUDGETING
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SERVICE DELIVERY
dc.subjectPUBLIC UTILITIES
dc.subjectREAL PROPERTY
dc.subjectREAL PROPERTY TAXES
dc.subjectREDISTRIBUTION
dc.subjectREDISTRIBUTIVE ROLE
dc.subjectREGIONAL GOVERNMENTS
dc.subjectRESIDENTIAL PROPERTY
dc.subjectREVENUE ASSIGNMENT
dc.subjectREVENUE ASSIGNMENTS
dc.subjectREVENUE COLLECTIONS
dc.subjectREVENUE MOBILIZATION
dc.subjectREVENUE SOURCE
dc.subjectREVENUE SOURCES
dc.subjectSALES TAXES
dc.subjectSMALL TOWNS
dc.subjectSTATE TAX
dc.subjectSUBNATIONAL
dc.subjectSUBNATIONAL FINANCE
dc.subjectSUBNATIONAL GOVERNMENT
dc.subjectSUBNATIONAL GOVERNMENT EXPENDITURES
dc.subjectSUBNATIONAL GOVERNMENTS
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ASSIGNMENT
dc.subjectTAX AUTHORITY
dc.subjectTAX AUTONOMY
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX BURDEN
dc.subjectTAX BURDENS
dc.subjectTAX EXPORTING
dc.subjectTAX INSTRUMENTS
dc.subjectTAX ON BUSINESS
dc.subjectTAX RATE
dc.subjectTAX REVENUES
dc.subjectTAX SYSTEMS
dc.subjectTAXATION
dc.subjectTAXING POWERS
dc.subjectTAXPAYERS
dc.subjectUSER CHARGES
dc.subjectVALUATIONS
dc.subjectVALUE ADDED TAX
dc.titleTaxation and Decentralizationen
dspace.entity.typePublication
okr.date.disclosure2010-11-04
okr.date.doiregistration2025-04-29T09:58:27.451793Z
okr.doctypePublications & Research::Brief
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2010/11/12982473/taxation-decentralization
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeSocial, Urban, Rural and Resilience
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid221831468153883993
okr.identifier.externaldocumentum000334955_20101104053159
okr.identifier.internaldocumentum12982473
okr.identifier.report57657
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/11/04/000334955_20101104053159/Rendered/PDF/576570BRI0EP380Box353765B01PUBLIC1.pdfen
okr.topicUrban Development::Urban Economics
okr.topicMacroeconomics and Economic Growth::Subnational Economic Development
okr.topicTaxation and Subsidies
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicIntergovernmental Fiscal Relations and Local Finance Management
okr.topicPublic Sector Development
okr.unitOffice of VP & Head of Network (PRMVP)
okr.volume1 of 1
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