Fiscal decentralization and intergovernmental fiscal relations: A cross-country analysis

de Mello Jr., Luiz R. (2000) Fiscal decentralization and intergovernmental fiscal relations: A cross-country analysis. World Development, 28 (2). pp. 365-380. ISSN 0305-750X. (The full text of this publication is not available from this repository)

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Official URL
http://dx.doi.org/10.1016/S0305-750X(99)00123-0

Abstract

Fiscal decentralization consists primarily of devolving revenue sources and expenditure functions to lower tiers of government. By bringing the government closer to the people, fiscal decentralization is expected to boost public sector efficiency, as well as accountability and transparency in service delivery and policy-making. Decentralization also entails greater complexity in intergovernmental fiscal relations, and coordination failures in fiscal relations are likely to have a bearing on fiscal positions, nationally and subnationally. Evidence provided in this paper for a sample of 30 countries suggests that coordination failures in intergovernmental fiscal relations are likely to result in a deficit bias in decentralized policy-making, particularly in the case of developing countries, which may not meet important requirements for successful decentralization. (C) 2000 Elsevier Science Ltd. All rights reserved.

Item Type: Article
Uncontrolled keywords: federalism; policy failures; fiscal policy
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculties > Social Sciences > School of Economics
Depositing User: P. Ogbuji
Date Deposited: 27 Mar 2009 21:05
Last Modified: 01 Jul 2014 10:33
Resource URI: http://kar.kent.ac.uk/id/eprint/16367 (The current URI for this page, for reference purposes)
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