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Higher-Order Fiscal Transfers to Local Governments: An Overview of Worldwide Practices

  • Kitchen H
  • McMillan M
  • Shah A
Springer International Publishing, (2019), 441-469
DOI: 10.1007/978-3-030-21986-4_13
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Abstract

… tax regions with excess fiscal capacity. The jurisdictions displaying negative fiscal gap (surplus fiscal capacity), … , receive only the basic allocation and the negative fiscal gap is ignored. …

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Kitchen, H., McMillan, M., & Shah, A. (2019). Higher-Order Fiscal Transfers to Local Governments: An Overview of Worldwide Practices. In Local Public Finance and Economics (pp. 441–469). Springer International Publishing. https://doi.org/10.1007/978-3-030-21986-4_13

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