SUBNATIONAL TAXATION IN DEVELOPING COUNTRIES: A REVIEW OF THE LITERATURE

Richard Miller Bird

99 citations0/0 files storedJournal of International Commerce Economics and Policy

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Local Government Finance and Decentralization Economic and Fiscal Studies Economic Growth and Fiscal Policies

Abstract

This paper reviews the literature on tax assignment in decentralised countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents. Subnational taxes should also not unduly distort the allocation of resources. Most importantly, to the extent, possible subnational governments should be accountable at the margin for financing the expenditures for which they are responsible. Overall, the 'best' package for any particular country or subnational government is likely to be not only context-specific and path-dependent, but also highly sensitive to the balance struck between different political and economic factors and interests.

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References

1981The Power to Tax: Analytical Foundations of a Fiscal Constitution.2005Resource Rents, Governance, and Conflict 2003Fiscal Decentralization and the Challenge of Hard Budget Constraints 1992Urban public finance in developing countries 1997Fiscal Federalism in Theory and Practice 2007Tax Compliance and Tax Morale 2003Capital tax competition: bane or boon 2010Taxation and State-Building in Developing Countries: Capacity and Consent

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2015Intergovernmental Fiscal Transfers and Local Incentives and Responses: The Case of Indonesia 2014The Political Economy of Property Tax Reform 2014Local Government Revenue Mobilisation in Anglophone Africa

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