Bird, Richard2012-08-132012-08-132010-11https://hdl.handle.net/10986/10140Strengthening 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.CC BY 3.0 IGOADMINISTRATIVE CAPACITYALLOCATION OF RESOURCESBETTERMENT CHARGESBUDGETARY PROCESSBUSINESS TAXBUSINESS TAXESCADASTRECAPACITY DEVELOPMENTCAPITAL INVESTMENTSCAPITAL SPENDINGCENTRAL GOVERNMENTCENTRAL GOVERNMENT TAXCENTRAL GOVERNMENTSCENTRAL REVENUESCENTRAL TAXESCENTRAL TRANSFERSCITIESCOMPANY INCOME TAXCOMPARATIVE ADVANTAGECOMPLIANCE COSTSCONSUMPTION TAXESDECENTRALIZATIONDEVELOPING COUNTRIESECONOMIC DEVELOPMENTEXCISESFISCAL AUTONOMYFISCAL CAPACITYFISCAL DECENTRALIZATIONFISCAL DECISIONSFISCAL DISCIPLINEFISCAL FEDERALISMFISCAL IMBALANCESGOVERNMENT TRANSFERSGRASSROOTS PARTICIPATIONHORIZONTAL IMBALANCEIMMOVABLE PROPERTYINCENTIVE STRUCTUREINCOME REDISTRIBUTIONINCOME TAXINCOME TAXESINDIVIDUAL INCOME TAXINFLATIONINFORMATION SYSTEMINTERGOVERNMENTAL FISCAL TRANSFERSINTERGOVERNMENTAL TRANSFERINTERGOVERNMENTAL TRANSFER SYSTEMINTERGOVERNMENTAL TRANSFERSLEVEL OF GOVERNMENTLEVELS OF GOVERNMENTLEVIESLEVYLICENSESLOCAL ACCOUNTABILITYLOCAL AUTHORITIESLOCAL AUTONOMYLOCAL BUILDING LICENSE AUTHORITIESLOCAL BUSINESSLOCAL BUSINESS TAXLOCAL BUSINESS TAXATIONLOCAL BUSINESS TAXESLOCAL DEMANDLOCAL EXPENDITURESLOCAL GOVERNMENTLOCAL GOVERNMENTSLOCAL INCOME TAXESLOCAL PUBLIC SERVICESLOCAL RESIDENTSLOCAL REVENUELOCAL REVENUESLOCAL SERVICESLOCAL TAXLOCAL TAX BASELOCAL TAXESLOCAL VOTERSMACROECONOMIC CONTROLNATIONAL TAXESPOLICY OUTCOMESPROPERTY TAXPROPERTY TAX REVENUESPROPERTY TAXATIONPROVINCIAL TAXESPUBLIC BUDGETINGPUBLIC SECTORPUBLIC SERVICE DELIVERYPUBLIC UTILITIESREAL PROPERTYREAL PROPERTY TAXESREDISTRIBUTIONREDISTRIBUTIVE ROLEREGIONAL GOVERNMENTSRESIDENTIAL PROPERTYREVENUE ASSIGNMENTREVENUE ASSIGNMENTSREVENUE COLLECTIONSREVENUE MOBILIZATIONREVENUE SOURCEREVENUE SOURCESSALES TAXESSMALL TOWNSSTATE TAXSUBNATIONALSUBNATIONAL FINANCESUBNATIONAL GOVERNMENTSUBNATIONAL GOVERNMENT EXPENDITURESSUBNATIONAL GOVERNMENTSTAXTAX ADMINISTRATIONTAX ASSIGNMENTTAX AUTHORITYTAX AUTONOMYTAX BASETAX BASESTAX BURDENTAX BURDENSTAX EXPORTINGTAX INSTRUMENTSTAX ON BUSINESSTAX RATETAX REVENUESTAX SYSTEMSTAXATIONTAXING POWERSTAXPAYERSUSER CHARGESVALUATIONSVALUE ADDED TAXWorld Bank10.1596/10140