Tag: local taxation
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Devolution of financial resources to the local governments
Abstract: The prospects of devolution of financial resources at the local level and the problems that are likely to be encountered in the process are examined. Other aspects are the new National Finance Commission, the Charter of Democracy, and developments related to them. Author(s): Nasir, Zafar Mueen Source(s): , [10] p. Published: 2013 Islamabad policy…
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The land governance assessment framework : identifying and monitoring good practice in the land sector
Abstract: The framework (LGAF) provides guidance to diagnose and benchmark land governance. If land institutions function properly, land taxation provides a simple yet efficient tool to increase effective decentralization and to foster local government accountability. Author(s): Deininger, Klaus W.; Selod, Harris; Burns, Anthony F. Source(s): , Agriculture and rural development xvi, 147 p., ill., tabs…
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BTC : Belgian development agency
Abstract: BTC advises and supports central and local authorities. Several aspects are dealt with: developing a coherent institutional framework, developing partner capacities, drawing up local development plans, organizing local tax systems, and providing investment budgets. Author(s): Source(s): , Published: 2012 Belgian development agency (BTC), Brussels (English ISBN/ISSN: / Link: http://www.btcctb.org/en/theme/decentralisation
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Tax me, but spend wisely : public finance and government accountability
Abstract: This paper shows that local governments are more accountable when a larger fraction of their resources comes from local taxes. Moreover extra transfer revenues lead to more corruption, extra tax revenues do not. Author(s): Gadenne, Lucie Source(s): , 62 p., ill., graphs, tabs Published: 2012 American economic association (AEA)], [Nashville, TN (English ISBN/ISSN: /…
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Local municipality productive efficiency and its determinants in South Africa
Abstract: The potential determinants of efficiency gaps among 231 local municipalities in South Africa are investigated. It is shown that 3 categories of municipalities could have achieved the same level of services with 16 to 80% fewer resources. Fiscal autonomy and skilled top management were key factors. Author(s): Monkam, Nara F. Source(s): , Department of…
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Revenue potential study for Masasi district council : final report
Abstract: The revenue potential for Masasi District Council is assessed and an action plan for improving the existing revenue collection system is formulated. Masasi District is located in southern Tanzania. Author(s): Mugoya, Patrick; Chikongoye, Joseph Source(s): , viii, 50 p., ill., graphs, tabs Published: 2011 Deutsche Gesellschaft für internationale Zusammenarbeit (GIZ). Support to local governance…
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Tax me, but spend wisely : the political economy of taxes, evidence from Brazilian local governments
Abstract: This paper shows that local governments are more accountable when they have more capacity to tax their citizens. More taxes lower the share of rents in total public resources. Modernization of local tax administrations leads to more education provision and less corruption than federal grants. Author(s): Gadenne, Lucie Source(s): , 36 p., ill., graphs,…
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Resource guide on decentralisation and local government
Abstract: Guidance is provided for designing, implementing and evaluating decentralization reforms and local government practices. Current debates on the impact of decentralization and local government on poverty reduction, service delivery and conflict are presented. Author(s): Scott, Zoë; Alam, Munawwar Source(s): , Commonwealth secretariat local government reform series; 3 v, 211 p., 24 cm Commonwealth secretariat…
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Fiscal challenges, development opportunities? : 20 key questions on domestic resource mobilisation
Abstract: Key research questions with regard to taxation and development are identified, including the issue of how to ensure that fiscal decentralization enhances the “fiscal contract” between taxpayers and public authorities? Author(s): Byiers, Bruce; Dalleau, Melissa Source(s): , ECDPM discussion paper; 125 ix, 45 p., ill., graphs, tabs ECDPM discussion paper 125 Published: 2011 European…
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Informal taxation
Abstract: The magnitude, distributional implications, and forms of informal taxation for the construction and maintenance of local public goods is estimated, using anecdotal evidence from 10 developing countries. An example is labour payment for rural road construction. Author(s): Olken, Benjamin Aaron; Singhal, Monica Source(s): , 41 p., ill., graphs, tabs Published: 2011 Massachusetts institute of…