This paper presents a methodology to evaluate fiscal decentralization focusing on the potential mis-targeting of intergovernmental fiscal equalization transfers. The approach builds on an explicit comparison and the summary measurement of different (horizontal) allocation distributions across states or localities. Whereas formula-based fiscal transfers have the merit of being transparent and promoting revenue predictability in fiscal decentralization...
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详细
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2006/05/01
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政策研究报告
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WPS3911
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1
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1
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2010/07/01
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Disclosed
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Evaluating fiscal equalization in Indonesia
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fiscal capacities