Enid Slack

International handbook of land and property taxation

Part I: OECD Countries Part II: Asia Part III: Africa Part IV: Central and Eastern Europe Part V: Latin America

An Approach to Metropolitan Governance and Finance

In this paper we review several ‘models’ of governing structure found in metropolitan areas around the world from a fiscal perspective. We evaluate how different models achieve coordination of service delivery over the entire metropolitan area, the extent to which they allow for the equitable sharing of costs of services throughout the metropolitan area, and their ability to reduce negative or positive spillovers of service delivery across local boundaries. We then consider the advantages and disadvantages of different revenue-raising tools for metropolitan areas. We conclude by making a few suggestions with respect to metropolitan fiscal and governance developments in Latin America.

LOCAL TAXES AND LOCAL EXPENDITURES IN DEVELOPING COUNTRIES: STRENGTHENING THE WICKSELLIAN CONNECTION

SUMMARY Many countries are decentralizing in various ways. Decentralization is often intended at least partly to make government more efficient, flexible, and responsive. Many studies have evaluated the effects of decentralization on the provision of such services as health and education as well as on corruption, stability, and growth. Because what governments do and how well they do it is inseparably entangled with the question of how they are financed, this article outlines why and how a key element in a sound decentralization program should be to strengthen the linkage between local expenditures and local revenues—called here the Wicksellian Connection. Copyright