Intergovernmental fiscal transfers in developing countries : case studies from the Commonwealth

목차 (Table of Contents)

• 자료제공 :
• • Foreword
  • Preface
  • List of tables
  • List of figures
  • List of boxes
  • Abbreviations and acronyms
  • 1. Introduction
  • References
  • 2. Overview of Intergovernmental Transfers
  • 2.1 Vertical balance
  • 2.1.1 Equalisation
  • 2.1.2 Externalities
  • 2.1.3 Administrative justifications
  • 2.1.4 Earmarked and non-earmarked funds
  • 2.1.5 Mandatory and discretionary grants
  • 2.1.6 Matching and non-matching grants
  • 2.1.7 General-purpose and block grants
  • 2.1.8 Applying the typology in practice
  • 2.2 Commonwealth countries
  • 2.2.1 Responsibility for designing the system
  • 2.2.2 Legal and regulatory frameworks
  • 2.2.3 Determining the transfer pool
  • 2.2.4 Features of a distributive formula
  • 2.2.5 Size of the contribution to municipal revenues
  • 2.2.6 Level of autonomy in setting priorities
  • 2.2.7 Accountability of outputs
  • 2.2.8 Subnational access to market-based finance
  • 2.2.9 Use of IGTs
  • 2.3 Trends in developing versus OECD countries
  • References
  • 3. Approach to Intergovernmental Transfers in India
  • 3.1 Historic approach
  • 3.2 Current approach
  • 3.2.1 Centre–state fiscal decentralisation framework
  • 3.2.2 State–local government fiscal decentralisation framework
  • 3.3 Assessment of the IGT framework in India
  • 3.3.1 Strengths
  • 3.3.2 Key issues
  • 3.4 Conclusions
  • References
  • 4. Approach to Intergovernmental Transfers in Kenya
  • 4.1 Historical approach
  • 4.2 Current decentralisation framework
  • 4.2.1 Relevant legislation and local government structure
  • 4.2.2 Functions of local authorities
  • 4.2.3 Municipal finance
  • 4.2.4 IGTs and their design
  • 4.2.5 Subnational borrowing
  • 4.3 Assessment of the IGT framework in Kenya
  • 4.3.1 Strengths
  • 4.3.2 Key issues
  • 4.4 Conclusions
  • References
  • 5. Lessons from OECD Countries – Case Study on IGTS in UK
  • 5.1 Transfers to Scotland, Northern Ireland and Wales
  • 5.1.1 Barnett formula
  • 5.1.2 Other sources of financing
  • 5.2 Transfers to local government bodies
  • 5.2.1 Overview of local government finances
  • 5.2.2 Central government grants to local governments
  • 5.2.3 Local government expenditure
  • 5.3 Lessons from the UK model
  • 5.3.1 High level of centralisation
  • 5.3.2 Clearly defined formulae for allocating grants
  • 5.3.3 Accountability
  • 5.3.4 Horizontal fiscal equalisation
  • 5.3.5 Specific grants are in line with the objectives of central government
  • 5.3.6 High priority to social services
  • 5.4 Conclusion
  • References
  • 6. Lessons from OECD Countries – Case Study on IGTs in Australia
  • 6.1 Introduction
  • 6.2 Level of decentralisation
  • 6.2.1 Transfer from the federal government to the states
  • 6.2.2 National specific-purpose payments
  • 6.2.3 National partnership payments
  • 6.2.4 General revenue assistance
  • 6.3 Level of funding
  • 6.4 Transfers to local government bodies
  • 6.5 Lessons from the Australian model
  • 6.5.1 Accountability
  • 6.5.2 Efficiency
  • 6.5.3 Flexibility
  • 6.5.4 Simplicity
  • 6.5.5 Co-ordination
  • 6.5.6 Intergovernmental collaboration
  • 6.5.7 Adequate funding
  • 6.6 Conclusions
  • References
  • 7. Key Conclusions and Lessons
  • 7.1 Overcoming horizontal and vertical fiscal imbalances
  • 7.2 Simplicity and co-ordination
  • 7.3 Types of grants
  • 7.4 Incentives and accountability
  • 7.5 Predictability
  • 7.6 Political interference
  • Annex 1 Additional Information on IGTs in India
  • Annex 2 Additional Information on IGTs in Kenya
  • Annex 3 Additional Information on IGTs in the UK
  • Annex 4 Additional Information on IGTs in Australia
  • Annex 5 Approach and Methodology