Intergovernmental Fiscal Systems and Development Aid : Comparisons and Lessons of Experience

This paper reviews the experiences of intergovernmental fiscal systems (IGFS) to look for possible lessons for how Official Development Assistance (ODA) is delivered. Specifically, it compares IGFS and ODA in two specific respects. The first is the...

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Bibliographic Details
Main Authors:	Adugna, Abebe, Ford, J. Fitz
Format:	Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2017
Subjects:	ACCOUNTABILITY FOR OUTCOMES ACCOUNTABILITY MECHANISMS ACCOUNTABILITY RELATIONSHIPS ACCOUNTABILITY SYSTEM ADMINISTRATIVE COSTS ALLOCATION OF RESOURCES ALLOCATION SYSTEMS AMOUNT OF DEBT APPROPRIATIONS AUDITS AUTONOMY BLOCK GRANTS BUDGET ALLOCATIONS BUDGET DISCUSSIONS BUDGET DOCUMENTATION BUDGET DOCUMENTS BUDGET PROCESS BUDGET YEAR BUDGETARY ALLOCATION BUDGETARY DECISION BUDGETARY DECISION MAKING BUDGETARY DECISIONS CAPACITY BUILDING CENTRAL CONTROL CENTRAL DEPARTMENTS CENTRAL GOVERNMENT CENTRAL GOVERNMENTS COMPARATIVE PERSPECTIVES DEBT DEBT RELIEF DECENTRALIZATION DECISION-MAKERS DECISION-MAKING DEVELOPING COUNTRIES DEVELOPMENT BANK DEVELOPMENT FINANCE DISBURSEMENT DISBURSEMENTS DISCRETIONARY ALLOCATION DONOR AGENCIES ECONOMIC DEVELOPMENT EMPLOYMENT ENFORCEABILITY ENFORCEMENT MECHANISMS EQUALIZATION EXPENDITURE EXPENDITURE ASSIGNMENTS EXPENDITURE NEEDS EXPENDITURE RESPONSIBILITIES EXPENDITURES FEDERAL FINANCE FEDERAL GOVERNMENTS FEDERAL TRANSFERS FINANCIAL CRISIS FINANCIAL INSTRUMENTS FINANCIAL PERFORMANCE FINANCIAL PROGRAMMING FINANCIAL TRANSFERS FINANCING SOURCES FISCAL ARRANGEMENTS FISCAL AUTONOMY FISCAL CAPACITIES FISCAL CAPACITY FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL IMBALANCES FISCAL SUSTAINABILITY FISCAL SYSTEM FISCAL TRANSFER GENERAL BUDGET SUPPORT GOVERNMENT BUDGET GOVERNMENT FINANCING GOVERNMENT PERFORMANCE GOVERNMENT REVENUE GOVERNMENT REVENUES HEALTH SECTOR IMMUNIZATION IMMUNIZATIONS INSTITUTIONAL CAPACITY INTERGOVERNMENTAL FINANCE INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL FISCAL SYSTEMS INTERGOVERNMENTAL TRANSFERS INTERNATIONAL DEVELOPMENT INVESTMENT GRANTS LOCAL CAPACITY LOCAL GOVERNMENT LOCAL GOVERNMENTS MACROECONOMIC MANAGEMENT MDB MINISTRIES OF FINANCE MINISTRY OF FINANCE MISTRUST MULTILATERAL DEVELOPMENT BANKS NATIONAL INCOME NATIONAL RESOURCES NATIONAL TAX ASSOCIATION NATIONAL TAXES NATURAL DISASTERS OUTCOME INDICATORS OUTCOME MEASURES OUTCOME TARGETS PEER REVIEW PERFORMANCE BUDGETING PERFORMANCE DATA PERFORMANCE INDICATORS PERFORMANCE INFORMATION PERFORMANCE MEASUREMENT PERFORMANCE MEASURES PERFORMANCE TARGETS POLICY CHANGES POLICY MAKERS POLITICAL ACCOUNTABILITY POLITICIANS PORTFOLIO PORTFOLIO PERFORMANCE POVERTY REDUCTION POVERTY REDUCTION STRATEGIES PROGRAM EVALUATIONS PROGRAM IMPLEMENTATION PROGRAM MANAGERS PROGRAM PERFORMANCE PROGRAMS PROVINCIAL FISCAL PUBLIC PUBLIC ADMINISTRATION PUBLIC BUDGETING PUBLIC DISCLOSURE PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCING PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SERVICES RESOURCE ALLOCATION RESOURCE ALLOCATION DECISIONS RESOURCE ALLOCATIONS RESOURCE DISTRIBUTION RESOURCE MANAGEMENT RESOURCE MOBILIZATION SERVICE DELIVERY SERVICE PROVIDERS SOCIAL SERVICES SPILLOVER EFFECTS STATE GOVERNMENT STATISTICAL ANALYSIS STRUCTURAL ADJUSTMENT STRUCTURAL POLICIES SUB-NATIONAL SUB-NATIONAL GOVERNMENTS SUBNATIONAL SUBNATIONAL AUTHORITIES SUBNATIONAL EXPENDITURE SUBNATIONAL GOVERNMENT SUBNATIONAL GOVERNMENTS SUBNATIONAL REGIONS SUBSIDIARITY PRINCIPLE SWAP SWAPS TARGETED GRANTS TAX TAX AUTHORITY TAX BASE TAX COLLECTION TAX EFFORTS TAX POLICY TAX REVENUES TAX SYSTEM TAXATION TAXPAYERS TOTAL GOVERNMENT EXPENDITURE TOTAL GOVERNMENT EXPENDITURES TRANSITION COUNTRIES TRANSPARENCY TRUST FUNDS UNCERTAINTY USE OF PERFORMANCE MEASUREMENT
Online Access:	http://documents.worldbank.org/curated/en/400471468330963497/Intergovernmental-fiscal-systems-and-development-aid-some-comparisons-and-lessons-of-experience http://hdl.handle.net/10986/27501

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Summary:	This paper reviews the experiences of intergovernmental fiscal systems (IGFS) to look for possible lessons for how Official Development Assistance (ODA) is delivered. Specifically, it compares IGFS and ODA in two specific respects. The first is the proportion of public resources that central governments make available to sub-national governments on a conditional basis, and how that compares with the proportion of non-earmarked ODA given to low income countries. The second is the role of performance outcome in resource allocation to sub-national governments and how that compares with the role of performance in ODA, particularly multilateral ODA allocation. The comparisons show that: (i) the share of earmarked ODA is more than three times higher than that of conditional grants in intergovernmental systems, suggesting that donors in ODA rely more on earmarking to influence the spending decisions of the recipient countries than their federal governments do on conditional grants to induce policy changes in their own sub-national governments; and (ii) none of the OECD countries currently use outcome measures in determining resource allocation to their sub-national governments for a variety of good reasons, and the recent debate as to whether multilateral ODA allocation should be based on development outcomes seems to ignore this experience.

Intergovernmental Fiscal Systems and Development Aid : Comparisons and Lessons of Experience

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