This 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. The paper concludes that while in theory a strong case for a comprehensive fiscal equalization can be made, in practice fiscal need equalization as part of a comprehensive equalization program introduces significant...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2012/03/01
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Рабочий документ в рамках исследования вопросов политики
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WPS6006
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1
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1
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2012/03/01
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Disclosed
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Public services and expenditure need equalization : reflections on principles and worldwide comparative practices
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fiscal capacities