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Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico
Mr.Ben LockwoodMs.Mercedes Garcia-EscribanoMr.Giorgio BrosioJosé Antonio González AnayaMr.Ernesto RevillaMr.Ehtisham Ahmad
出版International Monetary Fund, 2007-10-01
主題Business & Economics / Economics / MacroeconomicsBusiness & Economics / Public FinanceBusiness & Economics / Taxation / General
ISBN14518681549781451868159
URLhttp://books.google.com.hk/books?id=5YXxzQEACAAJ&hl=&source=gbs_api
註釋An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in the design of equalization transfers as well as special purpose transfers-and the role that this could have in setting the agenda for better accountability for recipient governments, illustrating both design and implementation questions with examples from Mexico. The paper also takes into account the difficult political economy constraints to reforming any system of transfers.