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Key documents: other
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all documents
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Key Reading Documents (not from SDC)
In most developing countries there are potentially sound and productive taxes that subnational governments could use: personal income tax surcharges, property taxes, taxes on the use of motor vehicles, payroll taxes, and even subnational value-added taxes and local ‘‘business value’’ taxes may all be viable options in particular countries. This review paper pulls together evidence to suggest the way forward. - (Day 1 of the retreat) Key Reading Document Public Financial Publications, Inc. 2008 Roy Bahl, Richard Bird The purpose of this 'How to' note is to elucidate components of a well-designed fiscal decentralised system and is aimed to assist task teams and stakeholders to evaluate fiscal decentralization effort in any given country. Key Reading Document World Bank 2010 Serdar Yilmaz, Ghazia Aslam, Asli Gurkan This document is the summary of a desk study on fiscal decentralisation, with a focus on local taxation. The study was commissioned by the Secretariat of the Development Partners Working Group on Local Governance and Decentralisation (DPWG-LGD). Key Reading Document Development Partners Working Group on Local Governance and Decentralisation DPWG-LGD 2009 Nina Boschmann This set of recommendations has been drawn up for the 'Financing for Development' Conference, in collaboration with Paul Smoke, Professor of Public Finance and Planning and Director of International Programs at New York University. Key Reading Document The Global Taskforce of Local and Regional Governments 2016 The findings of this IMF working paper indicate that fiscal decentralization can improve the efficiency of public service
delivery but only under specific conditions. Key Reading Document IMF 2015 Moussé Sow, Ivohasina F. Razafimahefa This report has been prepared by the Fiscal Decentralization Task Force of the NALAS. It is the fourth edition of an ongoing effort to provide national and local policy-makers and analysts with reliable comparative data on municipal finances and intergovernmental fiscal relations in South-East Europe. Key Reading Document Network of Associations of Local Authorities of South-East Europe NALAS 2015 This paper is based on chapter 5 “Fiscal Equalisation” of the OECD publication “Fiscal Federalism 2014: Making decentralisation work”. It was prepared for the conference on “Fiscal Equalisation” that took place in Berlin, 26-27 June 2014. Key Reading Document OECD 2014 Hansjörg Blöchliger Is Fiscal Decentralisation Delivering on its Promises?
A Review of the Theory and Practice in Developing Countries. Key Reading Document IDS, SDC 2016 Giulia Mascagni This powerpoint presentation was prepared for a meeting of the Informal Development Partner Working Group on Local
Governance & Decentralization, that took place in Bratislava, on 25th May 2009. Key Reading Document German Development Institute 2009 Jörg Faust, Christian von Haldenwang, Juan Neidhardt This report is part of the Public Sector Governance and Accountability Series. This series aims to advance the World Bank’s objective of poverty alleviation by disseminating conceptual guidance and lessons from practices that promote responsive, responsible and accountable public governance in developing countries. Key Reading Document World Bank 2007 Robin Boadway, Anwar Shah This report is part of the Public Sector Governance and Accountability Series. This series aims to advance the World Bank’s objective of poverty alleviation by disseminating conceptual guidance and lessons from practices that promote responsive, responsible and accountable public governance in developing countries. Key Reading Document World Bank 2007 Anwar Shah This report is part of the Public Sector Governance and Accountability Series. This series aims to advance the World Bank’s objective of poverty alleviation by disseminating conceptual guidance and lessons from practices that promote responsive, responsible and accountable public governance in developing countries. Key Reading Document World Bank 2008 Anwar Shah This policy research working paper is part of a larger effort in the Word Bank's Economic Policy and Debt Department to develop knowledge products on subnational finance and fiscal reforms. Key Reading Document World Bank 2010 Lili Liu, Michael Waibel This paper is focused on the question: why do the governments of low income countries not raise more tax revenues? Key Reading Document International Centre for Tax and Development ICTD, United Nations Research Institute for Social Development UNRISD 2013 Mick Moore This powerpoint presentation highlights international experiences in the field of performance-based grant systems (PBGS). It was presented at an event on Municipal and decentralised budget support on 27 January 2015. Key Reading Document DEGE Consult 2015 Jesper Steffensen This PEFA PFM Performance Measurement Framework, initially issued in June 2005, has been developed as a contribution to the collective efforts of many stakeholders to assess and develop essential PFM systems, by providing a common pool of information for measurement and monitoring of PFM performance progress, and a common platform for dialogue. Key Reading Document Public Expenditure and Financial Accountability PEFA 2011 This policy research working paper reviews the conceptual challenges as well as lessons from worldwide experiences in implementing public services and expenditure need compensation in fiscal equalization transfers with a view to developing guidance for practitioners. Key Reading Document World bank 2012 Anwar Shah This guidance aims to transfer the vision into daily practice. It does so by: [a] Clarifying organizational entry points to PFM, decentralization and local governance projects. [b] Defining key principles for effective PFM, decentralization and local governance interventions. [c] Creating awareness for complementary strengths and resources of SECO and SDC. [d] Providing practical guidance for institutional and thematic cooperation between SDC and SECO. Key Reading Document SECO, SDC 2022 This policy research working paper surveys methodological issues in subnational credit ratings and highlights key challenges for developing countries. Key Reading Document World Bank 2009 Lili Liu, Kim Song Tan Governments in developing countries face great challenges in mobilising tax revenues. This report discusses European and international actions to improve revenue mobilisation in
developing countries and suggests some recommendations for the future. Key Reading Document European Parliament 2014 Giulia Mascagni, Mick Moore, Rhiannon McCluskey This is the first Issues Brief of the UNDP Gender Equality and Poverty Reduction series. It explores gender issues in taxation and tax policies, covering issues that are related to the wider discussion on gender-responsive budgeting. Key Reading Document UNDP 2010 This paper is the first step towards building a strong gender analysis into Christian Aid’s tax justice work. By reviewing existing literature and empirical evidence, it attempts to set out what the gender implications of revenue collection are and why they are important. Key Reading Document Christian Aid 2014 Chiara Capraro This brief discusses gender dimensions of both the design and implementation of fiscal policies with the aim of identifying approaches that are likely to advance equality between different groups of women and men. It examines how public money can be collected and used in more gender equitable ways. Key Reading Document BRIDGE 2015 Jenny Birchall, Marzia Fontana As India was preparing to deepen its use of municipal development funds, this study's intention was to take
stock of international experience with these institutions, and to assess why some have succeeded but many have failed in preparing the way for broader, market-oriented municipal credit systems. Key Reading Document World Bank, Government of India 1996 George E. Peterson Ensuring adequate subnational revenue is a core concern of fiscal decentralisation. Public finance principles for selecting and designing subnational revenue sources
have been widely used during the prominent wave of decentralisation efforts in developing countries over the past three decades. Available empirical literature, however, suggests that subnational revenue generation often fails to meet needs and expectations, even where normative advice has been or seems to have been followed. Are the principles inappropriate, or are they just poorly applied? This paper argues that both factors are often at play. Key Reading Document International Center for Public Policy ICPP 2013 Paul Smoke
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