Local Governance, Decentralisation and Anti-Corruption in Bangladesh and Nigeria

ODI, 2018

This report by ODI aims to deepen understandings of the links between decentralised governance and corruption, and the implications of such linkages and dynamics for the effectiveness of anti-corruption measures at the local level. It synthesises the findings from two in-depth case studies on decentralised governance and corruption in Bangladesh and Nigeria.

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Looking Beyond Conventional Intergovernmental Fiscal Frameworks: Principles, Realities, and Neglected Issues

Paul Smoke, ADBI Working Paper No. 606 (2016)

The working paper analyses the poor Performance of fiscal decentralisation and intergovernmental fiscal Relations reforms in Terms of both policy formulation and outcomes.

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Subnational governments around the world: Structure and finance

OECD and UCLG, Global Observatory on Local Finances (2016)

The OECD and (UCLG) launched this statistical study in October 2016 at the

UCLG Summit in Bogota. It is a first attempt to build a systematic data compilation on local finances on 101 countries in the world, based on quantitative and qualitative data.

Is Fiscal Decentralization Delivering on its Promises? A Review of the Theory and Practice in Developing Countries

G. Mascagni, IDS Working Paper No. 466 (2016)

This paper analyzes whether the theoretical benefits of fiscal decentralisation are achieved in practice. After providing an overview of the main issues and challenges in the design and implementation of fiscal decentralisation, the paper reviews the existing evidence on the impact of fiscal decentralisation on economic and political outcomes at the local level. By doing this it aims to assess whether decentralisation delivered on its promises.

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International Centre for Tax and Development (ICTD) Brief 12: Central-Local Government Relationships in Property Taxation

International Centre for Tax and Development (2017)

ICTD’s policy brief examines strengths and weaknesses of decentralised vs. centralised approaches for the collection and administration of property taxes. Furthermore, it analyses, which incentives the respective approaches contain for government authorities to gather taxes, as well as the political challenges that come about with a rearrangement of central-local relations. The policy brief advocates that the question on its own, of whether to centralise or decentralise the tax system, constitutes an oversimplified approach to the problem and states that since property taxation contains a multitude of distinct processes, the situation of taxes at the national or local level is highly context-dependent. Therefore ICTD first provides a list of general arguments for taxing property at a local versus central level, before delving into the key elements of property taxation in greater depth.

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Decentralisation in a Globalised World – Consequences and Opportunities

OECD (2018)

This OECD working paper on decentralisation in a globalised world and fiscal federalism addresses the growing importance of information technology and knowledge-based production and the challenging problems they pose for federations. The authors summarise the difficulties that traditional decentralised federations face in addressing problems of competitiveness, innovation and inequality brought about by globalisation. Adapting to these challenges involves rethinking the roles of various levels of government and rebalancing them appropriately.

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River Basin Management and Fiscal Decentralisation: Mutually Supportive or Counterproductive? A Case Study of Mongolia

German Development Institute (DIE), (2018)

In the last decade, Mongolia has undergone parallel processes of institutionalising River Basin Organisations (RBOs) and of fiscal decentralisation. River basin management calls for managing water resources at the river basin level in order to promote a sustainable resource use. However, often RBOs remain underfunded. Fiscal decentralisation involves shifting certain fiscal responsibilities to lower levels of government. Against this background, this paper by the German Development Institute (DIE) asks whether fiscal decentralisation supports or counteracts river basin management in the Mongolian case.

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Fiscal Decentralisation and Inclusive Growth

OECD (2018)

This publication by OECD explores intergovernmental fiscal frameworks, which drive the division of roles of the central and sub-national governments, and critically influence growth and the inclusiveness of an economy. Consequently, the key aspects of intergovernmental fiscal relations and country performance are analysed, and their relation to inclusive growth is being assessed.

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Investing in Urban Climate Resilience

DFID (2016)

The multi-donor Urban Climate Change Resilience Trust Fund aims to build resilience to the effects of climate change and reduce the vulnerability of the urban poor in 25 medium-sized cities in Asia. In addition to infrastructure investments, the trust fund provides grants that enable cities to prioritise actual resilience needs in their planning processes and service delivery. The partnership was initially founded by DFID, the Rockefeller Foundation and the ADB and has since welcomed USAID and SECO.

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The Paris Climate Package: A Basic Guide for Local and Subnational Governments

ICLEI (2016)

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