Taxation and Decentralization

Strengthening 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) th...

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Main Author:	Bird, Richard
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ADMINISTRATIVE CAPACITY ALLOCATION OF RESOURCES BETTERMENT CHARGES BUDGETARY PROCESS BUSINESS TAX BUSINESS TAXES CADASTRE CAPACITY DEVELOPMENT CAPITAL INVESTMENTS CAPITAL SPENDING CENTRAL GOVERNMENT CENTRAL GOVERNMENT TAX CENTRAL GOVERNMENTS CENTRAL REVENUES CENTRAL TAXES CENTRAL TRANSFERS CITIES COMPANY INCOME TAX COMPARATIVE ADVANTAGE COMPLIANCE COSTS CONSUMPTION TAXES DECENTRALIZATION DEVELOPING COUNTRIES ECONOMIC DEVELOPMENT EXCISES FISCAL AUTONOMY FISCAL CAPACITY FISCAL DECENTRALIZATION FISCAL DECISIONS FISCAL DISCIPLINE FISCAL FEDERALISM FISCAL IMBALANCES GOVERNMENT TRANSFERS GRASSROOTS PARTICIPATION HORIZONTAL IMBALANCE IMMOVABLE PROPERTY INCENTIVE STRUCTURE INCOME REDISTRIBUTION INCOME TAX INCOME TAXES INDIVIDUAL INCOME TAX INFLATION INFORMATION SYSTEM INTERGOVERNMENTAL FISCAL TRANSFERS INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFER SYSTEM INTERGOVERNMENTAL TRANSFERS LEVEL OF GOVERNMENT LEVELS OF GOVERNMENT LEVIES LEVY LICENSES LOCAL ACCOUNTABILITY LOCAL AUTHORITIES LOCAL AUTONOMY LOCAL BUILDING LICENSE AUTHORITIES LOCAL BUSINESS LOCAL BUSINESS TAX LOCAL BUSINESS TAXATION LOCAL BUSINESS TAXES LOCAL DEMAND LOCAL EXPENDITURES LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INCOME TAXES LOCAL PUBLIC SERVICES LOCAL RESIDENTS LOCAL REVENUE LOCAL REVENUES LOCAL SERVICES LOCAL TAX LOCAL TAX BASE LOCAL TAXES LOCAL VOTERS MACROECONOMIC CONTROL NATIONAL TAXES POLICY OUTCOMES PROPERTY TAX PROPERTY TAX REVENUES PROPERTY TAXATION PROVINCIAL TAXES PUBLIC BUDGETING PUBLIC SECTOR PUBLIC SERVICE DELIVERY PUBLIC UTILITIES REAL PROPERTY REAL PROPERTY TAXES REDISTRIBUTION REDISTRIBUTIVE ROLE REGIONAL GOVERNMENTS RESIDENTIAL PROPERTY REVENUE ASSIGNMENT REVENUE ASSIGNMENTS REVENUE COLLECTIONS REVENUE MOBILIZATION REVENUE SOURCE REVENUE SOURCES SALES TAXES SMALL TOWNS STATE TAX SUBNATIONAL SUBNATIONAL FINANCE SUBNATIONAL GOVERNMENT SUBNATIONAL GOVERNMENT EXPENDITURES SUBNATIONAL GOVERNMENTS TAX TAX ADMINISTRATION TAX ASSIGNMENT TAX AUTHORITY TAX AUTONOMY TAX BASE TAX BASES TAX BURDEN TAX BURDENS TAX EXPORTING TAX INSTRUMENTS TAX ON BUSINESS TAX RATE TAX REVENUES TAX SYSTEMS TAXATION TAXING POWERS TAXPAYERS USER CHARGES VALUATIONS VALUE ADDED TAX
Online Access:	http://documents.worldbank.org/curated/en/2010/11/12982473/taxation-decentralization http://hdl.handle.net/10986/10140

id	okr-10986-10140
recordtype	oai_dc
spelling	okr-10986-101402021-04-23T14:02:48Z Taxation and Decentralization Bird, Richard ADMINISTRATIVE CAPACITY ALLOCATION OF RESOURCES BETTERMENT CHARGES BUDGETARY PROCESS BUSINESS TAX BUSINESS TAXES CADASTRE CAPACITY DEVELOPMENT CAPITAL INVESTMENTS CAPITAL SPENDING CENTRAL GOVERNMENT CENTRAL GOVERNMENT TAX CENTRAL GOVERNMENTS CENTRAL REVENUES CENTRAL TAXES CENTRAL TRANSFERS CITIES COMPANY INCOME TAX COMPARATIVE ADVANTAGE COMPLIANCE COSTS CONSUMPTION TAXES DECENTRALIZATION DEVELOPING COUNTRIES ECONOMIC DEVELOPMENT EXCISES FISCAL AUTONOMY FISCAL CAPACITY FISCAL DECENTRALIZATION FISCAL DECISIONS FISCAL DISCIPLINE FISCAL FEDERALISM FISCAL IMBALANCES GOVERNMENT TRANSFERS GRASSROOTS PARTICIPATION HORIZONTAL IMBALANCE IMMOVABLE PROPERTY INCENTIVE STRUCTURE INCOME REDISTRIBUTION INCOME TAX INCOME TAXES INDIVIDUAL INCOME TAX INFLATION INFORMATION SYSTEM INTERGOVERNMENTAL FISCAL TRANSFERS INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFER SYSTEM INTERGOVERNMENTAL TRANSFERS LEVEL OF GOVERNMENT LEVELS OF GOVERNMENT LEVIES LEVY LICENSES LOCAL ACCOUNTABILITY LOCAL AUTHORITIES LOCAL AUTONOMY LOCAL BUILDING LICENSE AUTHORITIES LOCAL BUSINESS LOCAL BUSINESS TAX LOCAL BUSINESS TAXATION LOCAL BUSINESS TAXES LOCAL DEMAND LOCAL EXPENDITURES LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INCOME TAXES LOCAL PUBLIC SERVICES LOCAL RESIDENTS LOCAL REVENUE LOCAL REVENUES LOCAL SERVICES LOCAL TAX LOCAL TAX BASE LOCAL TAXES LOCAL VOTERS MACROECONOMIC CONTROL NATIONAL TAXES POLICY OUTCOMES PROPERTY TAX PROPERTY TAX REVENUES PROPERTY TAXATION PROVINCIAL TAXES PUBLIC BUDGETING PUBLIC SECTOR PUBLIC SERVICE DELIVERY PUBLIC UTILITIES REAL PROPERTY REAL PROPERTY TAXES REDISTRIBUTION REDISTRIBUTIVE ROLE REGIONAL GOVERNMENTS RESIDENTIAL PROPERTY REVENUE ASSIGNMENT REVENUE ASSIGNMENTS REVENUE COLLECTIONS REVENUE MOBILIZATION REVENUE SOURCE REVENUE SOURCES SALES TAXES SMALL TOWNS STATE TAX SUBNATIONAL SUBNATIONAL FINANCE SUBNATIONAL GOVERNMENT SUBNATIONAL GOVERNMENT EXPENDITURES SUBNATIONAL GOVERNMENTS TAX TAX ADMINISTRATION TAX ASSIGNMENT TAX AUTHORITY TAX AUTONOMY TAX BASE TAX BASES TAX BURDEN TAX BURDENS TAX EXPORTING TAX INSTRUMENTS TAX ON BUSINESS TAX RATE TAX REVENUES TAX SYSTEMS TAXATION TAXING POWERS TAXPAYERS USER CHARGES VALUATIONS VALUE ADDED TAX Strengthening 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. 2012-08-13T10:32:05Z 2012-08-13T10:32:05Z 2010-11 http://documents.worldbank.org/curated/en/2010/11/12982473/taxation-decentralization http://hdl.handle.net/10986/10140 English Economic Premise; No. 38 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	ADMINISTRATIVE CAPACITY ALLOCATION OF RESOURCES BETTERMENT CHARGES BUDGETARY PROCESS BUSINESS TAX BUSINESS TAXES CADASTRE CAPACITY DEVELOPMENT CAPITAL INVESTMENTS CAPITAL SPENDING CENTRAL GOVERNMENT CENTRAL GOVERNMENT TAX CENTRAL GOVERNMENTS CENTRAL REVENUES CENTRAL TAXES CENTRAL TRANSFERS CITIES COMPANY INCOME TAX COMPARATIVE ADVANTAGE COMPLIANCE COSTS CONSUMPTION TAXES DECENTRALIZATION DEVELOPING COUNTRIES ECONOMIC DEVELOPMENT EXCISES FISCAL AUTONOMY FISCAL CAPACITY FISCAL DECENTRALIZATION FISCAL DECISIONS FISCAL DISCIPLINE FISCAL FEDERALISM FISCAL IMBALANCES GOVERNMENT TRANSFERS GRASSROOTS PARTICIPATION HORIZONTAL IMBALANCE IMMOVABLE PROPERTY INCENTIVE STRUCTURE INCOME REDISTRIBUTION INCOME TAX INCOME TAXES INDIVIDUAL INCOME TAX INFLATION INFORMATION SYSTEM INTERGOVERNMENTAL FISCAL TRANSFERS INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFER SYSTEM INTERGOVERNMENTAL TRANSFERS LEVEL OF GOVERNMENT LEVELS OF GOVERNMENT LEVIES LEVY LICENSES LOCAL ACCOUNTABILITY LOCAL AUTHORITIES LOCAL AUTONOMY LOCAL BUILDING LICENSE AUTHORITIES LOCAL BUSINESS LOCAL BUSINESS TAX LOCAL BUSINESS TAXATION LOCAL BUSINESS TAXES LOCAL DEMAND LOCAL EXPENDITURES LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INCOME TAXES LOCAL PUBLIC SERVICES LOCAL RESIDENTS LOCAL REVENUE LOCAL REVENUES LOCAL SERVICES LOCAL TAX LOCAL TAX BASE LOCAL TAXES LOCAL VOTERS MACROECONOMIC CONTROL NATIONAL TAXES POLICY OUTCOMES PROPERTY TAX PROPERTY TAX REVENUES PROPERTY TAXATION PROVINCIAL TAXES PUBLIC BUDGETING PUBLIC SECTOR PUBLIC SERVICE DELIVERY PUBLIC UTILITIES REAL PROPERTY REAL PROPERTY TAXES REDISTRIBUTION REDISTRIBUTIVE ROLE REGIONAL GOVERNMENTS RESIDENTIAL PROPERTY REVENUE ASSIGNMENT REVENUE ASSIGNMENTS REVENUE COLLECTIONS REVENUE MOBILIZATION REVENUE SOURCE REVENUE SOURCES SALES TAXES SMALL TOWNS STATE TAX SUBNATIONAL SUBNATIONAL FINANCE SUBNATIONAL GOVERNMENT SUBNATIONAL GOVERNMENT EXPENDITURES SUBNATIONAL GOVERNMENTS TAX TAX ADMINISTRATION TAX ASSIGNMENT TAX AUTHORITY TAX AUTONOMY TAX BASE TAX BASES TAX BURDEN TAX BURDENS TAX EXPORTING TAX INSTRUMENTS TAX ON BUSINESS TAX RATE TAX REVENUES TAX SYSTEMS TAXATION TAXING POWERS TAXPAYERS USER CHARGES VALUATIONS VALUE ADDED TAX
spellingShingle	ADMINISTRATIVE CAPACITY ALLOCATION OF RESOURCES BETTERMENT CHARGES BUDGETARY PROCESS BUSINESS TAX BUSINESS TAXES CADASTRE CAPACITY DEVELOPMENT CAPITAL INVESTMENTS CAPITAL SPENDING CENTRAL GOVERNMENT CENTRAL GOVERNMENT TAX CENTRAL GOVERNMENTS CENTRAL REVENUES CENTRAL TAXES CENTRAL TRANSFERS CITIES COMPANY INCOME TAX COMPARATIVE ADVANTAGE COMPLIANCE COSTS CONSUMPTION TAXES DECENTRALIZATION DEVELOPING COUNTRIES ECONOMIC DEVELOPMENT EXCISES FISCAL AUTONOMY FISCAL CAPACITY FISCAL DECENTRALIZATION FISCAL DECISIONS FISCAL DISCIPLINE FISCAL FEDERALISM FISCAL IMBALANCES GOVERNMENT TRANSFERS GRASSROOTS PARTICIPATION HORIZONTAL IMBALANCE IMMOVABLE PROPERTY INCENTIVE STRUCTURE INCOME REDISTRIBUTION INCOME TAX INCOME TAXES INDIVIDUAL INCOME TAX INFLATION INFORMATION SYSTEM INTERGOVERNMENTAL FISCAL TRANSFERS INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFER SYSTEM INTERGOVERNMENTAL TRANSFERS LEVEL OF GOVERNMENT LEVELS OF GOVERNMENT LEVIES LEVY LICENSES LOCAL ACCOUNTABILITY LOCAL AUTHORITIES LOCAL AUTONOMY LOCAL BUILDING LICENSE AUTHORITIES LOCAL BUSINESS LOCAL BUSINESS TAX LOCAL BUSINESS TAXATION LOCAL BUSINESS TAXES LOCAL DEMAND LOCAL EXPENDITURES LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL INCOME TAXES LOCAL PUBLIC SERVICES LOCAL RESIDENTS LOCAL REVENUE LOCAL REVENUES LOCAL SERVICES LOCAL TAX LOCAL TAX BASE LOCAL TAXES LOCAL VOTERS MACROECONOMIC CONTROL NATIONAL TAXES POLICY OUTCOMES PROPERTY TAX PROPERTY TAX REVENUES PROPERTY TAXATION PROVINCIAL TAXES PUBLIC BUDGETING PUBLIC SECTOR PUBLIC SERVICE DELIVERY PUBLIC UTILITIES REAL PROPERTY REAL PROPERTY TAXES REDISTRIBUTION REDISTRIBUTIVE ROLE REGIONAL GOVERNMENTS RESIDENTIAL PROPERTY REVENUE ASSIGNMENT REVENUE ASSIGNMENTS REVENUE COLLECTIONS REVENUE MOBILIZATION REVENUE SOURCE REVENUE SOURCES SALES TAXES SMALL TOWNS STATE TAX SUBNATIONAL SUBNATIONAL FINANCE SUBNATIONAL GOVERNMENT SUBNATIONAL GOVERNMENT EXPENDITURES SUBNATIONAL GOVERNMENTS TAX TAX ADMINISTRATION TAX ASSIGNMENT TAX AUTHORITY TAX AUTONOMY TAX BASE TAX BASES TAX BURDEN TAX BURDENS TAX EXPORTING TAX INSTRUMENTS TAX ON BUSINESS TAX RATE TAX REVENUES TAX SYSTEMS TAXATION TAXING POWERS TAXPAYERS USER CHARGES VALUATIONS VALUE ADDED TAX Bird, Richard Taxation and Decentralization
relation	Economic Premise; No. 38
description	Strengthening 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.
format	Publications & Research :: Brief
author	Bird, Richard
author_facet	Bird, Richard
author_sort	Bird, Richard
title	Taxation and Decentralization
title_short	Taxation and Decentralization
title_full	Taxation and Decentralization
title_fullStr	Taxation and Decentralization
title_full_unstemmed	Taxation and Decentralization
title_sort	taxation and decentralization
publisher	World Bank, Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2010/11/12982473/taxation-decentralization http://hdl.handle.net/10986/10140
_version_	1764411996729507840

Taxation and Decentralization

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