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Articles 1 - 3 of 3
Full-Text Articles in Social and Behavioral Sciences
Implementation Rules For Fiscal Decentralization, Roy W. Bahl
Implementation Rules For Fiscal Decentralization, Roy W. Bahl
ECON Publications
While there are many analyses of fiscal decentralization as a policy strategy, little attention has been given to putting such programs into place. Yet it is in the implementation, and almost never in the general concept, where decentralization fails. This paper is meant to offer some rough guidelines for implementation-twelve general 'rules' that might form the basis of a decentralization strategy. We begin with a discussion of the rationale for fiscal decentralization, that is, with a statement of the objectives that should lead the design of a decentralization program. We turn then to the guidelines that could form the backbone …
Fiscal Decentralization, Revenue Assignment, And The Case For The Property Tax, Roy W. Bahl
Fiscal Decentralization, Revenue Assignment, And The Case For The Property Tax, Roy W. Bahl
ECON Publications
South Africa is at a crossroads in its decentralization policy. On one hand, it has declared its intention to strengthen the fiscal powers of local governments. On the other hand, the institutional arrangement necessary to guarantee fiscal decentralization - the power to raise local revenues - has not yet been fully defined. Nor has a target been set for the vertical division of resources between the central and lower levels of government. The revenue dimension of fiscal decentralization in South Africa is the subject of this chapter. The first section describes the system of local government and local government finance …
State And Local Government Choices In Fiscal Redistribution, Roy W. Bahl, Jorge Martinez-Vazquez, Sally Wallace
State And Local Government Choices In Fiscal Redistribution, Roy W. Bahl, Jorge Martinez-Vazquez, Sally Wallace
ECON Publications
Economists have devoted relatively little attention to explaining why some state and local governments choose more progressive fiscal instruments than others. This paper provides an empirical model to identify the determinants of income redistribution as a budgetary choice, and estimates the strength of these determinants with state-local government panel data for a 21 year period. We find emphasis on redistributive expenditures in less urbanized and poorer states, and more emphasis on redistributive revenues in states that are less urbanized, poorer, and with larger elderly and black populations. We find that state-local governments use revenue and expenditure distribution instruments as complements.