A Practitioner’s Guide to Intergovernmental Fiscal Transfers

Intergovernmental fiscal transfers are a dominant feature of sub-national finance in most countries. They are used to ensure that revenues roughly match the expenditure needs of various orders (levels) of sub-national governments. They are also used to advance national, regional and local area objec...

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Autor principal: Shah, Anwar
Formato: Artículo revista
Lenguaje:Español
Publicado: Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2006
Materias:
intergovernmental finance
fiscal transfers
Acceso en línea:https://revistas.unc.edu.ar/index.php/REyE/article/view/4088
Aporte de:
Revista de Economía y Estadística de Universidad Nacional de Córdoba
id I10-R326-article-4088
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spelling I10-R326-article-40882022-04-06T20:07:05Z A Practitioner’s Guide to Intergovernmental Fiscal Transfers Shah, Anwar intergovernmental finance fiscal transfers Intergovernmental fiscal transfers are a dominant feature of sub-national finance in most countries. They are used to ensure that revenues roughly match the expenditure needs of various orders (levels) of sub-national governments. They are also used to advance national, regional and local area objectives such as fairness and equity and creating a common economic union. The structure of these transfers create incentives for national, regional and local governments that have a bearing on fiscal management, macroeconomic stability, distributional equity, allocative efficiency and public services delivery. This paper  reviews conceptual, empirical and the practice literature to distill lessons of policy interest in designing the fiscal transfers to create the right incentives for prudent fiscal managment and competitive and innovative service delivery. The paper provides practical guidance on the design of performance-oriented transfers that emphasize bottom-up, client- focused and results-based government accountability. It cites examples of simple but innovative grant designs that can satisfy grantors’ objectives while preserving local autonomy and creating an enabling environment for responsive, responsible, equitable and accountable public governance. The paper further provides guidance on the design and the practice of  equalization transfers for regional fiscal equity as well as the institutional arrangements for implementation of such transfer mechanisms. The paper concludes with negative (practices to avoid) and positive (practices to emulate) lessons from international practices. Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2006-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/REyE/article/view/4088 10.55444/2451.7321.2006.v44.n2.4088 Revista de Economía y Estadística; Vol. 44 No. 2 (2006); 127-186 Revista de Economía y Estadística; Vol. 44 Núm. 2 (2006); 127-186 2451-7321 0034-8066 10.55444/2451.7321.2006.v44.n2 spa https://revistas.unc.edu.ar/index.php/REyE/article/view/4088/5102 Derechos de autor 2006 Anwar Shah http://creativecommons.org/licenses/by-nc-nd/4.0
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-326
container_title_str Revista de Economía y Estadística
language Español
format Artículo revista
topic intergovernmental finance
fiscal transfers
spellingShingle intergovernmental finance
fiscal transfers
Shah, Anwar
A Practitioner’s Guide to Intergovernmental Fiscal Transfers
topic_facet intergovernmental finance
fiscal transfers
author Shah, Anwar
author_facet Shah, Anwar
author_sort Shah, Anwar
title A Practitioner’s Guide to Intergovernmental Fiscal Transfers
title_short A Practitioner’s Guide to Intergovernmental Fiscal Transfers
title_full A Practitioner’s Guide to Intergovernmental Fiscal Transfers
title_fullStr A Practitioner’s Guide to Intergovernmental Fiscal Transfers
title_full_unstemmed A Practitioner’s Guide to Intergovernmental Fiscal Transfers
title_sort practitioner’s guide to intergovernmental fiscal transfers
description Intergovernmental fiscal transfers are a dominant feature of sub-national finance in most countries. They are used to ensure that revenues roughly match the expenditure needs of various orders (levels) of sub-national governments. They are also used to advance national, regional and local area objectives such as fairness and equity and creating a common economic union. The structure of these transfers create incentives for national, regional and local governments that have a bearing on fiscal management, macroeconomic stability, distributional equity, allocative efficiency and public services delivery. This paper  reviews conceptual, empirical and the practice literature to distill lessons of policy interest in designing the fiscal transfers to create the right incentives for prudent fiscal managment and competitive and innovative service delivery. The paper provides practical guidance on the design of performance-oriented transfers that emphasize bottom-up, client- focused and results-based government accountability. It cites examples of simple but innovative grant designs that can satisfy grantors’ objectives while preserving local autonomy and creating an enabling environment for responsive, responsible, equitable and accountable public governance. The paper further provides guidance on the design and the practice of  equalization transfers for regional fiscal equity as well as the institutional arrangements for implementation of such transfer mechanisms. The paper concludes with negative (practices to avoid) and positive (practices to emulate) lessons from international practices.
publisher Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba.
publishDate 2006
url https://revistas.unc.edu.ar/index.php/REyE/article/view/4088
work_keys_str_mv AT shahanwar apractitionersguidetointergovernmentalfiscaltransfers
AT shahanwar practitionersguidetointergovernmentalfiscaltransfers
first_indexed 2024-09-03T20:55:01Z
last_indexed 2024-09-03T20:55:01Z
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