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Managing Fiscal Decentralization Managing Fiscal Decentralization The growth of interest in fiscal decentralization has meant that there has been something of a rush to enshrine this in policy and implementation of reforms. Some 70 countries see this as a major part of their development strategy. This book critically examines the case for decentralization. This collection of contributions comes from a world-wide team of experts, including academics such as Albert Breton, Giorgio Brosio and Govinda Rao, as well as senior officials of countries that have undertaken decentralization reforms, and staff from the IMF and the World Bank. After analyzing fiscal decentralization in general, the book goes on to look at intriguing case studies of various regions around the world including: G the European Union G Hungary and Slovakia G Russia and China G India and Indonesia G Brazil and Argentina G the African context, with emphasis on South Africa. This comprehensive and authoritative guide to fiscal decentralization will be of great interest to academics, researchers and of course policy makers. Ehtisham Ahmad is with the International Monetary Fund. Vito Tanzi was with the IMF and is now State Secretary of the Italian Ministry of Finance. Routledge studies in the modern world economy 1 Interest Rates and Budget Deficits 9 How Does Privatization Work? A study of the advanced economies Edited by Anthony Bennett Kanhaya L. Gupta and Bakhtia Moazzami 10 The Economics and Politics of 2 World Trade After the Uruguay Round International Trade Prospects and policy options for the Freedom and trade: volume II twenty-first century Edited by Gary Cook Edited by Harald Sander and András Inotai 11 The Legal and Moral Aspects of 3 The Flow Analysis of Labour International Trade Markets Freedom and trade: volume III Edited by Ronald Schettkat Edited by Asif Qureshi, Hillel Steiner and Geraint Parry 4 Inflation and Unemployment Contributions to a new macroeconomic 12 Capital Markets and Corporate approach Governance in Japan, Germany Edited by Alvaro Cencini and Mauro Baranzini and the United States Organizational response to market 5 Macroeconomic Dimensions of inefficiencies Public Finance Helmut M. Dietl Essays in honour of Vito Tanzi Edited by Mario I. Blejer and Teresa M. 13 Competition and Trade Policies Ter-Minassian Coherence or conflict Edited by Einar Hope 6 Fiscal Policy and Economic Reforms Essays in honour of Vito Tanzi 14 Rice Edited by Mario I. Blejer and Teresa M. The primary commodity Ter-Minassian A. J. H. Latham 7 Competition Policy in the Global 15 Trade, Theory and Economy Econometrics Modalities for co-operation Essays in honour of John S. Chipman Edited by Leonard Waverman, William Edited by James C. Moore, Raymond Riezman S. Comanor and Akira Goto and James R. Melvin 8 Working in the Macro Economy 16 Who Benefits from Privatisation? A study of the US labor market Edited by Moazzem Hossain and Justin Martin F. J. Prachowny Malbon 17 Towards a Fair Global Labour 27 Global Financial Crises and Market Reforms Avoiding the new slave trade Cases and caveats Ozay Mehmet, Errol Mendes and Robert Sinding B. N. Ghosh 18 Models of Futures Markets 28 Geography of Production and Edited by Barry Goss Economic Integration Miroslav N. Jovanovi´c 19 Venture Capital Investment An agency analysis of UK practice 29 Technology, Trade and Growth in Gavin C. Reid OECD Countries Does specialisation matter? 20 Macroeconomic Forecasting Valentina Meliciani A sociological appraisal Robert Evans 30 Labour Markets in Western Economies 21 Multimedia and Regional Economic Edited by Thomas P. Boje and Bengt Furaker Restructuring Edited by Hans-Joachim Braczyk, Gerhard Fuchs 31 Capital Flows without Crisis and Hans-Georg Wolf Reconciling capital mobility and economic stability Edited by Dipak Dasgupta, Marc Uzan and 22 The New Industrial Geography Dominic Wilson Regions, regulation and institutions Edited by Trevor J. Barnes and 32 International Trade and National Meric S. Gertler Welfare Murray C. Kemp 23 The Employment Impact of Innovation 33 Global Trading Systems at Evidence and policy Crossroads Edited by Marco Vivarelli and Mario Pianta A post-Seattle perspective Dilip K. Das 24 International Health Care Reform 34 The Economics and Management of A legal, economic and political analysis Technological Diversification Colleen Flood Edited by John Cantwell, Alfonso Gambardella and Ove Granstrand 25 Competition Policy Analysis Edited by Einar Hope 35 Before and Beyond EMU Historical lessons and future prospects 26 Culture and Enterprise Edited by Patrick Crowley The development, representation and morality of business 36 Managing Fiscal Decentralization Don Lavoie and Emily Chamlee-Wright Edited by Ehtisham Ahmad and Vito Tanzi Managing Fiscal Decentralization Edited by Ehtisham Ahmad and Vito Tanzi London and New York First published 2002 by Routledge 11 New Fetter Lane, London EC4P 4EE Simultaneously published in the USA and Canada by Routledge 29 West 35th Street, New York, NY 10001 Routledge is an imprint of the Taylor & Francis Group This edition published in the Taylor & Francis e-Library, 2004. © 2002 Ehtisham Ahmad & Vito Tanzi All rights reserved. No part of this book may be reprinted or reproduced or utilized in any form or by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without permission in writing from the publishers. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging in Publication Data A catalog record for this book has been requested ISBN 0-203-21423-4 Master e-book ISBN ISBN 0-203-27085-1 (Adobe eReader Format) ISBN 0-415-27738-8 (Print Edition) Contents List of illustrations ix List of tables x List of contributors xiii Preface xv Managing fiscal decentralization: overview 1 EHTISHAM AHMAD AND VITO TANZI PART I General themes 15 1 Pitfalls on the road to fiscal decentralization 17 VITO TANZI 2 An introduction to decentralization failure 31 ALBERT BRETON 3 Localization and corruption: panacea or Pandora’s box? 46 TUGRUL GURGUR AND ANWAR SHAH 4 Does decentralization serve the poor? 68 JOACHIM VON BRAUN AND ULRIKE GROTE PART II The European Union 97 5 Decentralization and supranationality: the case of the European Union 99 PIERRE SALMON 6 Consensus democracy and interjurisdictional fiscal solidarity in Germany 122 PAUL BERND SPAHN AND OLIVER FRANZ viii Contents 7 Asymmetric fiscal decentralization in Italy and Spain 144 MATT DAVIES, PIERO GIARDA, STEFANO PIPERNO AND JULIO VINUELA PART III Transition economies 163 8 The effectiveness of decentralization in Hungary and Slovakia 165 JEAN-JACQUES DETHIER 9 Reforming fiscal federalist relations in Russia: centralization of resources and decentralization of autonomy 186 ALEKSEI LAVROV, JOHN M. LITWACK AND DOUGLAS SUTHERLAND 10 Recentralization in China? 205 EHTISHAM AHMAD, KEPING LI AND THOMAS RICHARDSON PART IV Developing countries 225 11 Argentina: coordination of subnational borrowing 227 JUAN PABLO JIMÉNEZ AND FLORENCIA DEVOTO 12 Brazil: an evolving federation 265 JOSÉ ROBERTO R. AFONSO AND LUIZ DE MELLO 13 Fiscal decentralization in Indian federalism 286 M. GOVINDA RAO 14 Indonesia: managing decentralization 306 EHTISHAM AHMAD AND ALI MANSOOR 15 Decentralization in Africa 321 GIORGIO BROSIO 16 Fiscal decentralization in South Africa: a practitioner’s perspective 350 ISMAIL MOMONIAT Index 375 Illustrations Figures 4.1 Conceptual framework 73 4.2 Poverty prevalence and levels of subnational expenditures 84 6.1 The equalization schedule 127 8.1 Public officials’ assessments of the levels of corruption in their institutions 173 9.1 The share of subnational budgets in consolidated state revenue (before transfers) and expenditures in selected countries 188 9.2 The share of transfers in consolidated regional state revenues in selected countries 189 9.3 The share of money surrogates in consolidated regional tax revenue: 1995–2000 193 11.1 Primary and global provincial deficit 229 14.1 Regional share of general government 313 14.2 Regional revenues 314 15.1 South Africa: government structure 331 15.2 Ethiopia: government structure 331 15.3 The structure of subregional government in Ethiopia 332 15.4 Mali: government structure 333 15.5 Coˆte d’Ivoire: government structure 334 Charts 7.1 Classification of regional governments 147 10.1 Revenue sharing on and off budget 207 10.2 Extrabudgetary share of total revenue 211 10.3 Transfers as percent of total, 1998 212 10.4 Total transfers per capita and GDP per capita in 1998 213 10.5 Total transfers and own revenue, as percent of GDP, in 1998 213 10.6 Per capita revenue returned and per capita GDP in 1998 214 10.7 Per capita transfers other than revenue returned and per capita GDP in 1998 214 10.8 Composition of revenue in four provinces, 1998 221 13.1 Structure of multilevel government in India 290 13.2 Revenue and fiscal deficits of center and states in India 295 13.3 Revenue deficit and current transfers to states 295 14.1 Disqualification under the current transfer system 316 Tables 3.1 Causes of corruption: full specification 57 3.2 Corruption in developing countries 58 3.3 Decentralization and corruption: unitary vs federal states 59 3.A1 Sources for the 1998 corruption perception index 61 3.A2 Sample space 62 3.A3 Data sources and descriptions 62 3.A4 Composite measures 64 4.1a Political decentralization, elections and human development (HDI) 77 4.1b Political decentralization,
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