Bird, Richard M.Vaillancourt, François2012-06-042012-06-042006978-0-8213-6555-7https://hdl.handle.net/10986/6953This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of service delivery in metropolitan agglomerations and remote rural areas, local government enterprises, user charges, property taxes, income and value-added taxes, natural resource taxes, and local business taxes. Throughout, the authors draw on experience both in Canada and in other decentralized countries and consider to varying extents the special problems facing Russia and other large transitional economies.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTINGAUDITINGAUTONOMYBOND ISSUANCEBORROWINGBUSINESS TAXESCAPITAL BUDGETSCAPITAL EXPENDITURESCAPITAL MARKETSCONSOLIDATIONDEBTDEBT SERVICEDECONCENTRATIONDEVOLUTIONECONOMIC ANALYSISECONOMIC CONSTRAINTSECONOMIC GROWTHEQUALIZATIONEXPENDITURE ASSIGNMENTEXPENDITURE RESPONSIBILITIESEXTERNALITIESFEDERAL FINANCEFEDERAL GOVERNMENTSFINANCIAL MANAGEMENTFINANCIAL MARKETSFINANCIAL REPORTINGFISCAL BALANCEFISCAL DECENTRALIZATIONFISCAL FEDERALISMFISCAL MANAGEMENTFISCAL POLICIESFISCAL REFORMGOVERNMENT INTERVENTIONGROSS DOMESTIC PRODUCTINCOMEINSTITUTIONAL FRAMEWORKINTERGOVERNMENTAL FINANCEINTERGOVERNMENTAL FISCAL RELATIONSINTERGOVERNMENTAL RELATIONSINTERGOVERNMENTAL TRANSFERSLEGAL FRAMEWORKLICENSESLOCAL FINANCELOCAL GOVERNMENTLOCAL GOVERNMENT FINANCELOCAL GOVERNMENTSLOCAL OFFICESLOCAL PUBLIC FINANCELOCAL TAXESMETROPOLITAN AREASNATURAL RESOURCESPERSONAL INCOME TAX SURCHARGESPOLITICAL ECONOMYPRIVATE SECTORPROPERTY RIGHTSPROVINCIAL GOVERNMENTSPUBLICPUBLIC ECONOMICSPUBLIC FINANCEPUBLIC FINANCIAL MANAGEMENTPUBLIC FUNDSPUBLIC POLICYPUBLIC SECTORPUBLIC SERVICESPUBLIC SPENDINGPUBLIC TRANSITREVENUE ASSIGNMENTREVENUE MOBILIZATIONREVENUE SOURCESSTRUCTURAL UNDERPINNINGSSUBNATIONAL GOVERNMENTSSUBSIDIARYTAXTAX ASSIGNMENTTAXATIONTRANSPARENCYUSER CHARGESPerspectives on Fiscal FederalismWorld Bank10.1596/978-0-8213-6555-7