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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| Format: | Working Paper |
| Language: | English en_US |
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World Bank, Washington, DC
2017
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| 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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okr-10986-27501 |
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oai_dc |
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Digital Repository |
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Foreign Institution |
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Digital Repositories |
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World Bank Open Knowledge Repository |
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World Bank |
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English en_US |
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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 |
| spellingShingle |
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 Adugna, Abebe Ford, J. Fitz Intergovernmental Fiscal Systems and Development Aid : Comparisons and Lessons of Experience |
| relation |
CFP Working Paper Series;No. 6 |
| description |
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. |
| format |
Working Paper |
| author |
Adugna, Abebe Ford, J. Fitz |
| author_facet |
Adugna, Abebe Ford, J. Fitz |
| author_sort |
Adugna, Abebe |
| title |
Intergovernmental Fiscal Systems and Development Aid : Comparisons and Lessons of Experience |
| title_short |
Intergovernmental Fiscal Systems and Development Aid : Comparisons and Lessons of Experience |
| title_full |
Intergovernmental Fiscal Systems and Development Aid : Comparisons and Lessons of Experience |
| title_fullStr |
Intergovernmental Fiscal Systems and Development Aid : Comparisons and Lessons of Experience |
| title_full_unstemmed |
Intergovernmental Fiscal Systems and Development Aid : Comparisons and Lessons of Experience |
| title_sort |
intergovernmental fiscal systems and development aid : comparisons and lessons of experience |
| publisher |
World Bank, Washington, DC |
| publishDate |
2017 |
| url |
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 |
| _version_ |
1764464850337005568 |
| spelling |
okr-10986-275012021-04-23T14:04:43Z Intergovernmental Fiscal Systems and Development Aid : Comparisons and Lessons of Experience Adugna, Abebe Ford, J. Fitz 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 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. 2017-06-30T16:01:24Z 2017-06-30T16:01:24Z 2010-05 Working Paper 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 English en_US CFP Working Paper Series;No. 6 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research :: Working Paper Publications & Research |