Fiscal federalism in theory and practice

Fiscal federalism in theory and practice

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...

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Case studies
Intergovernmental fiscal relations
International economics
Revenue sharing
Taxation
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International Monetary Fund
description 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.
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subjects Case studies
Intergovernmental fiscal relations
International economics
Revenue sharing
Taxation
title Fiscal federalism in theory and practice
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