Taxation and decentralization

Abstract: 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, close attention must be paid to the design of subnational tax systems.

Author(s): Bird, Richard

Source(s): , Economic premise; 38 5:00 PM Economic premise 38

Published: 2010 World bank. Poverty reduction and economic management network (PREM), [Washington, DC] (English



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