Publication:
A Practitioner’s Guide to Intergovernmental Fiscal Transfers

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dc.contributor.authorShah, Anwar
dc.date.accessioned2012-06-26T14:24:11Z
dc.date.available2012-06-26T14:24:11Z
dc.date.issued2006-10
dc.description.abstractIntergovernmental fiscal transfers are a dominant feature of subnational finance in most countries. They are used to ensure that revenues roughly match the expenditure needs of various orders (levels) of subnational governments. They are also used to advance national, regional, and local area objectives, such as fairness and equity, and creating a common economic union. The structure of these transfers creates incentives for national, regional, and local governments that have a bearing on fiscal management, macroeconomic stability, distributional equity, allocative efficiency, and public services delivery. This paper reviews the conceptual, empirical, and practice literature to distill lessons of policy interest in designing the fiscal transfers to create the right incentives for prudent fiscal management and competitive and innovative service delivery. It provides practical guidance on the design of performance-oriented transfers that emphasize bottom-up, client-focused, and results-based government accountability. It cites examples of simple but innovative grant designs that can satisfy grantors' objectives while preserving local autonomy and creating an enabling environment for responsive, responsible, equitable, and accountable public governance. The paper further provides guidance on the design and practice of equalization transfers for regional fiscal equity as well as the institutional arrangements for implementation of such transfer mechanisms. It concludes with negative (practices to avoid) and positive (practices to emulate) lessons from international practices.en
dc.identifierhttp://documents.worldbank.org/curated/en/2006/10/7131839/practitioners-guide-intergovernmental-fiscal-transfers
dc.identifier.doi10.1596/1813-9450-4039
dc.identifier.urihttps://hdl.handle.net/10986/9013
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper; No. 4039
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectALLOCATION CRITERIA
dc.subjectASSIGNMENT OF RESPONSIBILITIES
dc.subjectBUDGET CONSTRAINTS
dc.subjectBUDGETARY ALLOCATIONS
dc.subjectBUDGETARY AUTONOMY
dc.subjectBUDGETARY FLEXIBILITY
dc.subjectCAPITA INCOME
dc.subjectCAPITAL EXPENDITURES
dc.subjectCAPITAL OUTLAYS
dc.subjectCENTRAL GOVERNMENT
dc.subjectCOMPETITIVE SERVICE DELIVERY
dc.subjectCORPORATE INCOME
dc.subjectCORPORATE INCOME TAX
dc.subjectDEFICITS
dc.subjectDISTRIBUTIONAL EQUITY
dc.subjectECONOMIC EFFICIENCY
dc.subjectEQUALIZATION
dc.subjectEQUALIZATION TRANSFERS
dc.subjectEQUITY OBJECTIVES
dc.subjectEXPENDITURE AREA
dc.subjectEXPENDITURE NEEDS
dc.subjectEXPENDITURE RESPONSIBILITIES
dc.subjectEXTERNALITIES
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL REPORTING
dc.subjectFISCAL CAPACITIES
dc.subjectFISCAL CAPACITY
dc.subjectFISCAL CAPACITY EQUALIZATION
dc.subjectFISCAL DECENTRALIZATION
dc.subjectFISCAL DISPARITIES
dc.subjectFISCAL EQUALIZATION
dc.subjectFISCAL EQUALIZATION PROGRAM
dc.subjectFISCAL EQUALIZATION TRANSFERS
dc.subjectFISCAL GAP
dc.subjectFISCAL GAPS
dc.subjectFISCAL HEALTH
dc.subjectFISCAL MANAGEMENT
dc.subjectFISCAL NEED
dc.subjectFISCAL RELATIONS
dc.subjectFISCAL SITUATION
dc.subjectGOVERNMENT ACCOUNTABILITY
dc.subjectGOVERNMENT BUDGET
dc.subjectGRANT DESIGNS
dc.subjectGRANT PROGRAMS
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectGROSS INCOME
dc.subjectHORIZONTAL EQUITY
dc.subjectINFLATION
dc.subjectINSTITUTIONAL ARRANGEMENTS
dc.subjectINSTITUTIONAL ECONOMICS
dc.subjectINTERGOVERNMENTAL FINANCE
dc.subjectINTERGOVERNMENTAL FISCAL TRANSFERS
dc.subjectINTERGOVERNMENTAL TRANSFERS
dc.subjectLEVEL OF GOVERNMENT
dc.subjectLEVELS OF GOVERNMENT
dc.subjectLOCAL AUTHORITIES
dc.subjectLOCAL AUTONOMY
dc.subjectLOCAL BUDGET
dc.subjectLOCAL COMMUNITY
dc.subjectLOCAL FISCAL BEHAVIOR
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENT AUTONOMY
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOCAL OFFICIALS
dc.subjectLOCAL OWNERSHIP
dc.subjectLOCAL RESIDENTS
dc.subjectLOCAL SELF GOVERNMENT
dc.subjectLOCAL SERVICE PROVISION
dc.subjectLOCAL SPENDING
dc.subjectLOCAL TAXPAYERS
dc.subjectLOCAL TRANSFERS
dc.subjectMACROECONOMIC STABILITY
dc.subjectMATCHING GRANTS
dc.subjectMINISTRY OF FINANCE
dc.subjectMUNICIPALITIES
dc.subjectNATIONAL GOVERNMENT
dc.subjectNATIONAL MINIMUM STANDARDS
dc.subjectNATIONAL OBJECTIVES
dc.subjectNATIONAL TAX
dc.subjectNATIONAL TAX BASE
dc.subjectPER CAPITA INCOME
dc.subjectPERSONAL INCOME
dc.subjectPRIVATE GOODS
dc.subjectPROVISIONS
dc.subjectPUBLIC
dc.subjectPUBLIC GOODS
dc.subjectPUBLIC GOVERNANCE
dc.subjectPUBLIC MANAGEMENT
dc.subjectPUBLIC MANAGER
dc.subjectPUBLIC MANAGERS
dc.subjectPUBLIC OFFICIALS
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR DECISIONS
dc.subjectPUBLIC SECTOR OPERATIONS
dc.subjectPUBLIC SERVICE
dc.subjectPUBLIC SERVICE DELIVERY
dc.subjectPUBLIC SERVICE PROVISION
dc.subjectPUBLIC SERVICES
dc.subjectPUBLIC SPENDING
dc.subjectPUBLIC TRANSIT
dc.subjectRESOURCE ALLOCATION
dc.subjectREVENUE ADEQUACY
dc.subjectREVENUE SHARING
dc.subjectREVENUE­SHARING
dc.subjectREVENUE­SHARING PROGRAMS
dc.subjectSAVINGS
dc.subjectSCHOOL DISTRICTS
dc.subjectSERVICE DELIVERY FRAMEWORK
dc.subjectSTATE GOVERNMENT
dc.subjectSUBNATIONAL GOVERNMENTS
dc.subjectSUBSIDIARITY PRINCIPLE
dc.subjectTAX
dc.subjectTAX BASES
dc.subjectTAX BURDEN
dc.subjectTAX BURDENS
dc.subjectTAX CAPACITY
dc.subjectTAX COMPETITION
dc.subjectTAX EFFORT
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX SHARING
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAXATION
dc.subjectTAXING POWERS
dc.subjectTRANSFER OF RESOURCES
dc.subjectTRANSPARENCY
dc.subjectVERTICAL FISCAL IMBALANCE
dc.subjectVOTERS
dc.titleA Practitioner’s Guide to Intergovernmental Fiscal Transfersen
dspace.entity.typePublication
okr.crossref.titleA Practitioner's Guide To Intergovernmental Fiscal Transfers
okr.date.doiregistration2025-04-10T09:54:54.752448Z
okr.doctypePublications & Research::Policy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2006/10/7131839/practitioners-guide-intergovernmental-fiscal-transfers
okr.globalpracticeSocial, Urban, Rural and Resilience
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid216941468339553694
okr.identifier.doi10.1596/1813-9450-4039
okr.identifier.externaldocumentum000016406_20061016111901
okr.identifier.internaldocumentum7131839
okr.identifier.reportWPS4039
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2006/10/16/000016406_20061016111901/Rendered/PDF/wps4039.pdfen
okr.topicIntergovernmental Fiscal Relations and Local Finance Management
okr.topicUrban Development::Urban Economics
okr.topicPublic and Municipal Finance
okr.topicPublic Sector Management and Reform
okr.topicPublic Sector Economics and Finance
okr.topicFinance and Financial Sector Development
okr.topicPublic Sector Development
okr.unitDevelopment Research Group (DECRG)
okr.volume1 of 1
relation.isAuthorOfPublicationb34d7c24-e8b3-5886-aa6e-371ab8fa114e
relation.isAuthorOfPublication.latestForDiscoveryb34d7c24-e8b3-5886-aa6e-371ab8fa114e
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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