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AbstractThe new Constitution of Nepal established a federal system of governance in 2015. Implementation began in 2018 following the 2017 subnational elections. The new system is comprised of seven provinces and 753 local governments. The constitution assigns important functional responsibilities to provincial and local governments and mandates that they have significant autonomy in deciding how services will be delivered. Subnational governments accounted for over one‐third of total government expenditures planned for FY2021, financed primarily by intergovernmental transfers. This paper describes the new federal system, discusses the early implementation successes and challenges, and draws some lessons from Nepal's experience.

This work uses case studies of urban financing mechanisms in China, India, and Brazil tohelp decision makers in developing countries address the challenges of rapid metropolitangrowth. The report includes policy recommendations and explores the effective useof metropolitan revenue instruments, intergovernmental transfers, public-privatepartnerships, and more.

This book explores the important topic of fiscal decentralization in Asian countries, and focuses on how government finance and administration are being reformed to bring budgetary decisions closer to voters. The focus on Asia is especially important because all countries in this region have been undergoing serious fiscal reforms in the past decade. They include one of the biggest decentralization reforms in Indonesia, significant reforms in democratic Philippines and Vietnam which are in transition, and Japan, whose fiscal reconstruction program is covered extensively. India and China, which are also covered, are very special cases because of their size and because their policies must fit decentralization into a significant economic growth scenario

"January 1985." ; Includes bibliographical references. ; Mode of access: Internet.

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data. -- The contributors demonstrate the critical importance of considering tax issues within the specific context of each country, taking into account not only the level and structure of its economic development but also its history, regional location, and political institutions. Individual chapters cover a range of issues both past and present, and offer insightful recommendations for future research and policy implementation. While a great deal of work has been done on the subject in recent decades, this comprehensive book reveals just how much more we have to learn. -- Taxation and Development will be of great interest to scholars and researchers of economics in general and in particular, taxation, development and public sector economics.