A number of authors argue that fiscal

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Unformatted text preview: proves allocation of resources and increases accountability at the local levels'. For instance, Oates argues that I Bahl, R. & Miller, B. (Eds.) (1983), Local Government Finance in the Third World, Case Study of the Philippines; Praeger Publishers; Tanzi, V. (1995). Fiscal Federalism and Decentralization: A Review of some Efficiency and Macroeconomics Aspects, World Bank Conference Paper, Washington D.C.; Smoke, P. (1994), "Evaluating the Fiscal Role of Local Government in Developing Countries" in Local Government Finance in Developing Countries: The Case of Kenya. Oxford University Press: Nairobi. 2 I use the terms 1991 LGC and LGC as interchangeable. 3 Oates, W. (1993) "Fiscal Decentralization and Economic Development" in National Tax Journal, Vol. 46, No.2; Cheema, G. & Rondinelli, D. (1983), Decentralization and Development: Policy Implementation in Developing Countries. Sage Publishing, California; Tiebout, C. (1956), "A Pure Theory of Local Expenditure" in Journal of Political Economy. local units are clos...
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This document was uploaded on 01/27/2014.

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