TY  - BOOK
AU  - Shah,Anwar
AU  - Shah,Anwar
TI  - A Practitioner's Guide To Intergovernmental Fiscal Transfers
PY  - 2006///
CY  - Washington, D.C.
PB  - The World Bank
KW  - Debt Markets
KW  - Distributional Equity
KW  - Equalization
KW  - Equity
KW  - Finance
KW  - Finance and Financial Sector Development
KW  - Financial Literacy
KW  - Fiscal Management
KW  - Grant Designs
KW  - Grant Programs
KW  - Grants
KW  - Health, Nutrition and Population
KW  - Infrastructure
KW  - Intergovernmental Finance
KW  - Intergovernmental Fiscal Relations and Local Finance Management
KW  - Intergovernmental Transfers
KW  - Local Autonomy
KW  - Local Governments
KW  - Macroeconomic Stability
KW  - Municipal Financial Management
KW  - Population Policies
KW  - Public
KW  - Public Finance Decentralization and Poverty Reduction
KW  - Public Sector Economics and Finance
KW  - Public Sector Expenditure Analysis and Management
KW  - Public Sector Management and Reform
KW  - Public Service
KW  - Revenue
KW  - Revenues
KW  - Services
KW  - Subnational Governments
KW  - Urban Development
N2  - Intergovernmental fiscal transfers are a dominant feature of subnational finance in most countries. They are used to ensure that revenues roughly match the expenditure needs of various orders (levels) of subnational 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 creates 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 the conceptual, empirical, and practice literature to distill lessons of policy interest in designing the fiscal transfers to create the right incentives for prudent fiscal management and competitive and innovative service delivery. It 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 practice of equalization transfers for regional fiscal equity as well as the institutional arrangements for implementation of such transfer mechanisms. It concludes with negative (practices to avoid) and positive (practices to emulate) lessons from international practices
UR  - http://elibrary.worldbank.org/doi/book/10.1596/1813-9450-4039
ER  -