 | Local Service Provision in Selected OECD Countries : Do Decentralized Operations Work Better? Author/Editor: Ehtisham Ahmad, Giorgio Brosio, Vito Tanzi. Release Date:March, 2008 There is a widespread presumption that decentralization improves public service provision. This has led to policy prescriptions that are assiduously adhered to by countries and international. This more...
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| Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy Author/Editor: Giorgio Brosio, Ehtisham Ahmad. Release Date:March, 2008 A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive more...
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| Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico Author/Editor: Ehtisham Ahmad, Mercedes Garcia-Escribano, José Antonio González Anaya, Ernesto Revilla, Giorgio Brosio, Ben Lockwood. Release Date:October, 2007 An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending more...
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| Uganda : Managing More Effective Decentralization Author/Editor: Giorgio Brosio, Ehtisham Ahmad, Maria Gonzalez. Release Date:December, 2006 This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF more...
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| Fiscal Decentralization and Public Subnational Financial Management in Peru Author/Editor: Ehtisham Ahmad, Mercedes Garcia-Escribano. Release Date:May, 2006 There is increasing interest in fiscal decentralization in Peru as a mechanism to generate more involved decision-making at the subnational level. This is tempered with a continuing emphasis on more...
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| Subnational Public Financial Management : Institutions and Macroeconomic Considerations Author/Editor: Maria A Albino-War, Raju Jan Singh, Ehtisham Ahmad. Release Date:June, 2005 Transparent public financial management at the subnational level requires institutions and processes that mirror those needed at the central government level, in order to generate better more...
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| On the Implementation of Transfers to Subnational Governments Author/Editor: Bob Searle, Ehtisham Ahmad. Release Date:June, 2005 This paper examines a typology of grants that are used across the world, and places these in the context of the overall constitutional and legal framework for a country. It looks at the options for more...
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| On the Design and Effectiveness of Targeted Expenditure Programs Author/Editor: Ehtisham Ahmad, Leonardo Martinez. Release Date:November, 2004 This paper argues that both horizontal and intertemporal competition among recipient governments are needed in order to ensure incentives for effective utilization of targeted transfers. This has more...
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| Taxation Reforms and Changes in Revenue Assignments in China Author/Editor: Raju Jan Singh, Ben Lockwood, Ehtisham Ahmad. Release Date:July, 2004 The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against more...
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| Political Economy of Oil-Revenue Sharing in a Developing Country : Illustrations from Nigeria Author/Editor: Ehtisham Ahmad, Raju Jan Singh. Release Date:January, 2003 Control over natural resource revenues is a contentious, politically divisive issue in most developing countries-especially for oil production. A typical policy response of the center in such cases more...
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