Index. family allowance in agriculture (AFA) 28 1 Federation Account 220,294,301,338, 474

Transcription

1 absolute equality 299 absorptive capacities 120 ACIR 343,365,367 administrative capacity 179,442 administrative efficiency 4 14 administrative grants 235 Advisory Commission on Intergovernmental Fiscal Relations 365 agency costs 153, 156,158 aggregate external finance 3 10 Argentina 127, 171, 172,218,228,232, 249,263,466,484 asymmetrical transfer systems 176 Australia 13-20, 28,30,58,68,73,79, 82, 93, 129, 137, 143, 149, 158, , 172, 175, 179, 195,208,223,236, 242,244,248,252,255,263,268, 269,270,274, ,294,305, 3 17,340,345,349,355,371,377, 382,385, 394,397,400,414,426, 434,468,482,491 average effective tax rates 3 17 Back-end Payments 392 big bang approach 436 budget affordability 3 12 budget autonomy 168,338 budget resource envelope build-operate-transfer (BOT) 441 buoyancy 123,171,241,246 burden index 28 1 Canada 7, 13, , 143,158,160, 162, 175, 176,224,237,248,254,263, 264,279, ,294,317,340, 371,385,397,400,433,495 capacity equalization 4, 13, 15,28,62, 82,159,289,293 capacity indicators 160, 187, 190,267, 294 capital expenditures 8,234,309,346, 347,350,351,352,353,355,356, 358,362 capital financing systems 436 categorical grants 167,440 China 32-40,43,50,58, 143,215,216, 222,246,247, ,283,286, 289,294,311,320,339,340,343, 400,436 civil society forums 6, 141 civil society monitoring 153 closed funding 7, l7o,2o 1 Colombia 17 1,232,287,320,340 Commonwealth Grants Commission 19 composite needs index 33 1 comprehensive equalization 62, , 394 conditional grants 40,42,53, 151, 168, 221,227,230,238,239,263,269, 270,281,284,348,447,465 co-participation 454 cost correction factors 193 cost disabilities 13 cost reimbursement approach 226,227 cost reimbursement grants 227,245 county-based local government areas 322 Czech Republic 309,342,456 Dana Alokasi Khusus (DAK) 447 Dana Alokasi Umum (DAU) 37,447 debureaucratization 10 1, 102 Decentralization Action Plan 445 deconcentrated spending 449 deconcentration 10 1 deductions at source 474 degrees of equalization 176,284 Department of Local Administration 447 Department of Local Government Promotion 445

2 depreciation expenses 77,79 Development Bank of the Philippines (DBP) 444 disabled pension scheme (AI) 281 discretionary transfers 228, 230,469, 470,488 disincentive effects 438 distortionary costs 475 distortionary effects 195 distributable pool 226,241,245,366,445 earmarked grants 36,37,46,52,276, 405,447 earmarked transfers 232,234 Ecuador 217,218,230,248,294,320 efficient central planner 132 elasticity of intergovernmental transfers 24 1 equalization entitlements 134,269 equalization formula 7,9, 16,22,23,28, 42,53, 169, 188,260,298,301,315, 320,338,340,341,468,486,489 equalization grants 3,4,5,6,7,9, 10, 13, 15,36,42,52, 53,57, 146, 172,249, 251,254,255,264,277,288,291, 292,297,298,300,318,404,453, 456,458,459 equitable growth 6, 100, 103 European Union 456 expenditure needs 3, 13, 16,25,36,37, 38,40,45,51,53,96,98, 104, 130, 137, 149, 160, 175, 177, 180, 181, 184,206,2 14,225,240,246,25 1, 255,259,260,266,291,298,300, ,311, , ,341, 363,366,383,394,405,412,433, 447,456,458 expenditure norms 42,247,296,308, 309,3lO,3Il, 339,365 expenditure responsibilities 3,31,34,98, 225,240,296,297,309,372,433, 438,442 expense effort 66 extra budgetary accounts 2 16 family allowance in agriculture (AFA) 28 1 Federation Account 220,294,301,338, 474 FFSR (Fund for Financial Support of the Regions) 226 Financial and Fiscal Commission (FFC) 355 financial capacity index 28 1 financial input side 427 financial intermediary 438 fiscal decentralization effect 2 10,2 12 Fiscal dependency 2 10 fiscal equalization principles 130 fiscal externalities 14, 16, 18,27,28,30, 247,263 fiscal gap 18,293,329,330,333,334, 336,364,365,366 fiscal liability 385 flypaper effect 208,406 formula-based equalization 37,291,292, 486,488 formula-based normative grants 366 formula-based transfer system 438 France 208,252,455,459 Fundo de Participacao dos Estados (FPE) 276 Fundo de Participacao dos Municipios (FPM) 276 General Appropriations Act (GAA) 440 general grants system 37 general revenue grants 148, 172, 174, 177,202 Georgia 242 Germany 145,160,255,278,494 Ghana 143,242,244,320 Government Financial Institutions (GFIs) 44 1 grant pool 19,20,21,29,33 1,341,354 grant volatility 385 grants dependency 169 grants-in-aid 149 health care grants 63, 148,428 horizontal disparities 7, 132 horizontal fiscal balances 97 horizontal fiscal equalization (HFE) 61 horizontal fiscal imbalance 9, 104,373 horizontal scheme 262 horizontal shares 205,226 Horizontal spillovers 167 housing gross expenses 75

3 Human Development Indicator (HDI) 46 incentive-neutral transfer 164 India3,58, 104, 127, 143, 147, 158, 159, 160,219,229,233,242,249, ,281,289,294,317,320,338, 340,466,469,477,480, ,491 Indonesia ,40,46,49,50,54,59, 104, 126, 127, 143, 162,210,214, 218,231,240,248,288,293,294, 305,311,319,338,342,371,381, 394,400,401, ,442,449, 450,493 Inpres program 447 interagency externalities 167 interagency reallocation of resources 165 Inter-government Coordinating Council (ICC) 441 inter-jurisdictional externalities 3 18 inter-jurisdictional redistribution 367 interjurisdictional spillovers 105, 106, 107 inter-municipal equalization 165,202 Internal Revenue Allotment (IRA) 42, 108,235,439 inter-regional disparities 52 inter-regional transfer 16,29 Japan 13, 143,223,234,246,294,3 11, 339,45 1,486,495 lagged tax sharing scheme 17 1 Land Bank of the Philippines (LBP) 444 land rates 62 Latvia 215,222,242,244,294,302,339, 342 level of service provision 66,68,71,77, 281,372,375 LGU Guarantee Corporation (LGUGC) 444 load shedding 100 Local Government Units (LGUs) 439 macroeconomic fiscal planning 225 macroeconomic forecasting models 347 macroeconomic risks 170, 171 Malawi 23 1,237,242,244,301,305,341 matching grants 40, 167, 170,340,406, 409,410,433,439,440,444,449,465 Medium Term Expenditure Framework (MTEF) 4 15 merit goods 96, 134,405,406 Mexico 49, 127,219,229,234,248,287, 320 moral hazard 135, 169, 171, 173, 174, 20 1 multi-tiered intergovernmental system 435 Municipal Development Fund (MDF) 44 1 Municipal Development Fund Ofice (MDFO) 444 Nash equilibrium 16,469 National Economic Development Authority (NEDA) 44 1 needs-resources gap 206 neo-institutional economics framework 141 net fiscal benefit 64,260,265,363 Nicaragua 320,32 1,480 Nigeria 143,146,171,220,229,242, 244,249,293,294,301,320,338, 341,394,398,401,473,482,492, 494,495 non-equalizing transfers 230 non-tax revenues 108, 197, 199,22 1,264 normative grants 238 OECD 259,286,289,295,414,436 old-age and survivors insurance (AVS) 28 1 open-end financing 165 own-revenue mobilization 32 own-source revenue 20,2 1,98, 123,327, 376,394,397,413 Pakistan 104, 126, 143, l46,2 18,230, 234,243,244,480,487,490,491,494 Pareto optimal 26 patronage-based politics 493 payroll tax 20,62 per capita expenses 65,66,83 per capita needs 29,65,66,330 Poland 143,456 political accountability 465 political capital 466 political decentralization 102,473

4 poverty alleviation program 467 poverty reduction 6,3 1,57,98, 100, 101, 103,114, 124, 125,126,324 preference revealing mechanisms 169 pre-tax sharing system grants 277,339 progressive tax structure 32,241 pure equalization transfers 165 rate tax-back 135 recurrent funding 4 17 Regional Urban Development Fund (RUDF.) 446 Representative Expenditure System (RES) 267,302 Representative Revenue System (RRS) 317 Representative Tax System (RTS) 261, 264,383,413 revenue assignments 3,491 revenue autonomy 130,216,297,322, 340,438,440,442 revenue capacity 7,36-39,45,52, 104, 137, 175,305,317,364,383,392, 395,399,413,414,426,447 revenue mobilization effect 2 10,2 12,213 revenue raising capacity 75,92, 177, 178, 320,392,395,400,413 revenue raising efforts 61,62, 79 revenue sharing 8,36,42,53,64,93, 109, 142, 147, 149, 150, 158,214, ,281,314,320,338,340,371, 376,378,381,385,398,399,400, 448,454,492 revenue-raising capacity 104, 105, 107, 108,122,265,281,316,373 revenue-raising powers 98 Russia 45, 128, 173,216,220,226,230, 234,248,293,297,305,310,312, 314,339,341,382,451,487,488,495 services tax revenue 63, 148 shared tax approach 2 14,2 17 Sierra Leone 225,247,398,407,408 South Africa 8,52, 126, 143, 150, 162, 175,203,220,240,246,249,252, 294,312,317, ,353,357, 358,362,413,450,470,487,494 spatial allocation 4, 16,28 special grants 64, 147, 149, 169, 174,279 specific purpose payments (SPPs) 63, 269,43 1 Sri Lanka 243,244,320 Staffing Grants 235 subnational borrowing 435 substitution effect 167, 174,202,428 Support Grants 235 swing voters 467 Switzerland 13, 143, 167, 175,220,238, 249,270,272,273,274,280,281, 284,287,288,317,342,382 Tanzania 126, 143,230,247,3 11,341, 408,413,433,434 tax avoidance 2 16 tax competition 196 tax reimbursement grants 172 tax return grants 42 Tax Sharing System (TSS) 37,277 taxes as countercyclical policy instruments 170 Thailand 34,40,44,49,54,222,23 1, 234,249,436,438, ,45 1 the Philippines3 1,36,42,47,48,54,57, 95,96, 104, 11 1, 117, 122, 127, 132, 214,240,248,436,439,444,448 tied grants 3,8,9,62,75,82,403,409, 412,419,423,424,427,429,431, 433,442,458 transaction costs 6, 141, 153,488,490 transfer dependency 15,32, 174, 197, 210,212 transfer-allocation formula 37 transfer-as-you-go system 172 transition countries 7,56,208,210,211, 245,246,283,286,291,325,333,450 Uganda 147,15 1, 162,243,244,294, 301,311,317,343,478,480 Uganda LGFC Ukraine 143,309,3 l4,3 15,327,339, 340,342 uncertainty costs 153, 158 unconditional grants 164, 172,201,215, 338 unfunded mandates 1 10, 125,442 user charges 62,390, 391,442 Venezuela 320

5 vertical fiscal balance 165, 166, 197,293, 338 vertical fiscal imbalances (VFI) 8, 106, 166,372,414 vertical share 7,205,208,210,211,217, 225,226,240,242,243,245,253 vertical spillovers 167 vertically asymmetric grants 165 Village Development Committee (VDC) 298 zero allocations 474

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