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Unformatted text preview: of responsibilities for governmental functions, assignment of the power among levels of government to tax
people and collect revenues, the nature of intergovernmental transfers system and ability of subnational governments to
The failure to design these interrelated components in a consistent way may lead to undesirable results. However, the
issue of designing an effective intergovernmental structure is not limited to these components. It involves electing local
government officials, having approved budget locally, absence of mandates on local governments as regards to
employment and salaries, keeping adequate books of account and monitoring, and monitoring progress towards an
effective fiscal decentralization. 171 Commission on Fiscal Imbalance REFERENCES:
ACIR. (1974). Governmental Functions and Processes:
Intergovernmental Relations, A-45, Washington DC. Local and Areawide. Advisory Commission on Ahmad, Ehtisham and Jon Craig. (1997). “Intergovernmental Transfers” in Teresa Ter-Minassian (ed.) Fiscal Federalism
in Theory and Practice (Washington DC: IMF).
Bahl, Roy W. and Shyam Nath. (1986). “Public Expenditure Decentralization in Developing Economies” Government and
Policy 4: 405-18.
Bahl, Roy W. (1999) “ China: Evaluating the Impact of Intergovernmental Fiscal Reform” " in Richard M. Bird and
François Vaillancourt (eds.) Fiscal Decentralization in Developing Countries (Cambridge: Cambridge University Press).
Bennett, Robert J., ed. (1990). Decentralization, Local Governments and Markets (Oxford: Clarendon Press).
Bird, Richard M. (2000). "Intergovernmental Fiscal Relations: Universal Principals, Local Applications" International
Studies Program Working Paper 00-2, Andrew Young School of Policy Studies, Georgia State University, Atlanta.
Bird, Richard M. (1995). "Financing Local Services: Patterns, Problems and Possibilities" Centre for Urban and
Community Studies, University of Toronto.
Bird, Richard M. and Ariel Fiszbein. (1999) "Columbia: The Central Role of the Central Government in Fiscal
Decentralization" in Richard M. Bird and François Vaillancourt (eds.) Fiscal Decentralization in Developing Countries
(Cambridge: Cambridge University Press).
Bird, Richard M. and François Vaillancourt. Eds. (1999) Fiscal Decentralization in Developing Countries (Cambridge:
Cambridge University Press).
Bird, Richard M. and Suzan M. Banta. (1999) "Fiscal Sustainability and Fiscal Indicators in Transition Economies" in A.
Shapleigh, F. Antic and S. Banta. Eds. Transition Economies and Fiscal Reforms Proceedings of the Conference on
Central and Eastern Europe and the New Independent States (Washington, DC: USAID).
Bird, Richard M., Robert D. Ebel, and Christine I. Wallich. Eds. (1995) Decentralization of the Sot State
(Washington, DC: World Bank)
Brennan, G. and J. Buchanan. (1980). The Power to Tax: Analytical Foundations of a Fiscal Constitution (Cambridge:
Cambridge University Press).
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