Financing decentralized expenditures : an international comparison of grants
著者
書誌事項
Financing decentralized expenditures : an international comparison of grants
（Studies in fiscal federalism and state-local finance）
E. Elgar, c1997
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Financing Decentralized Expenditures presents new original research papers on the structure of intergovernmental fiscal relations in virtually all types of countries and the design and implementation of transfer mechanisms between different levels of government.In developing, transition, and industrial countries alike, the process of decentralization of government expenditures has proceeded apace to provide better accountability and quality of services to consumers. At the same time, tax administration constraints dictate the central collection and assignment of the major sources of revenues - particularly income taxes and VAT. This generates an imbalance in favour of the central government. The manner in which this imbalance in redistributed affects the degree and nature of decentralization generating considerable debate in countries as diverse as Italy and Denmark, those in North America, as well as countries in transition, such as China and Russia.
The book includes a balance of overview pieces that explore the general issues supplemented by a large number of studies of intergovernmental transfer systems in specific countries. It offers a unique source of reference by providing a wealth of information of grant systems around the world.
目次
Contents: Foreword (W.Oates) Acknowledgements 1. Intergovernmental Transfers - An International Perspective (E. Ahmad) 2. Assessing Provincial Revenue-Raising Capacity for Transfers (D.H. Clark) 3. Expenditure Needs: Institutions and Data (C.R. Rye, B. Searle) 4. The Fiscal Transfer System in Canada (D.H. Clark) 5. Intergovernmental Transfers in Switzerland and Germany (P.B. Spahn) 6. The Fiscal Transfer System in Australia (C.R. Rye, B. Searle) 7. Denmark and Other Scandinavian Countries: Equalization and Grants (J.R. Lotz) 8. Financing Regional and Local Governments - Italy and Spain (G. Brosio) 9. Intergovernmental Transfers in India (M.G. Rao) 10. Local Autonomy and Fiscal Resources in Korea (S.K. Kim) 11. Fiscal Transfers in Indonesia (Z. Qureshi) 12. The New Revenue-Sharing Arrangement in China: An Illustrative Example ( D. Mihaljek) 13. Constraints in Reforming the Transfer System in China (L. Jiwei) 14. Types of Transfers - A General Formulation (E. Ahmad, R. Thomas)
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