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

RICHARD M. BIRD; ENID SLACK

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

机译：发展中国家的地方税收和地方支出：加强威克塞尔式的联系

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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.

机译：许多国家正在以各种方式下放权力。权力下放通常至少部分旨在使政府更加有效，灵活和响应迅速。许多研究评估了权力下放对健康和教育等服务以及腐败，稳定和增长的影响。由于政府的行为及其做事的方式与如何筹集资金的问题密不可分，因此本文概述了合理的权力下放计划中为什么以及如何关键要素是加强地方支出与地方收入之间的联系，这被称为这里是Wicksellian Connection。

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《Public Administration and Development》 |2014年第5期|359-369|共11页
作者
RICHARD M. BIRD; ENID SLACK;
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作者单位

Rotman School of Management, University of Toronto, 105 St. George Street, Toronto, ON, Canada M5S 3E6;

Institute on Municipal Finance and Governance, Munk School of Global Affairs, University of Toronto, Toronto, Canada;

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正文语种 eng
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关键词
decentralization; local finance; benefit principle; user charges;

机译：分权地方财政;利益原则;用户收费;

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

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