On the Measurement and Impact ofFiscal Decentralization

Ebel, Robert D. ; Yilmaz, Serdar

World Bank, Washington, D.C.

关键词: DECENTRALIZATION IN GOVERNMENT;    MACROECONOMIC STABILITY;    GOVERNMENT FINANCE;    INTERGOVERNMENTAL FISCAL RELATIONS;    INTERGOVERNMENTAL TAX RELATIONS;   

DOI  :  10.1596/1813-9450-2809
RP-ID  :  WPS2809

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The typical post-Bretton Woods eradevelopment approach that emphasized central government-leddevelopment efforts has changed dramatically, and localgovernments have clearly emerged as players in developmentpolicy. The thinking about what is important to achieve indevelopment objectives is changing as fiscaldecentralization reforms are being pursued by many countriesaround the world. In this context, a number of studies haveattempted to quantify the impact of decentralization byrelating some measure of it to economic outcomes of fiscalstability, economic growth, and public sector size. Butdecentralization is surprisingly difficult to measure.Nearly all cases examining the relationship betweendecentralization and macroeconomic performance have reliedon the Government Finance Statistics (GFS) of theInternational Monetary Fund. However, despite its merits,GFS falls short in providing a full picture of fiscaldecentralization. For some countries, however, there is datathat more accurately captures fiscal responsibilities amongdifferent types of governments.