Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico

Autor:	Ehtisham Ahmad, Mercedes Garcia-Escribano, José Antonio González Anaya, Ernesto Revilla, Giorgio Brosio, Ben Lockwood
Rok vydání:	2007
Předmět:	ComputingMilieux_LEGALASPECTSOFCOMPUTING Economic reforms Government expenditures Fiscal policy Mexico Intergovernmental fiscal relations Public sector Political economy transfers tax effort fiscal capacity tax revenue fiscal gap tax collection tranfers
Zdroj:	SSRN Electronic Journal.
ISSN:	1556-5068
DOI:	10.2139/ssrn.1087167
Popis:	An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in the design of equalization transfers as well as special purpose transfers-and the role that this could have in setting the agenda for better accountability for recipient governments, illustrating both design and implementation questions with examples from Mexico. The paper also takes into account the difficult political economy constraints to reforming any system of transfers.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7dcd704c86680a1d48d68e8b4898db26 https://doi.org/10.2139/ssrn.1087167 Zobrazit plný text záznamu