Tax Capacity, Fiscal Federalism and Development - - PowerPoint PPT Presentation

Tax Capacity, Fiscal Federalism and Development

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.1 .2 .3 .4 .5 5 year averages of share of taxes in GDP 6 7 8 9 10 11 5 year averages of log GDP per capita 1900-39 1940-49 1950-69 1970-99 Fitted values

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144

Table 6.1 Median Levels of Decentralization Measures by Geographic Region, 1995 (percentage) Decentralization Number of Sub-Saharan Latin Middle Eastern Former Western Measure Observations Africa East Asia South Asia America East Europe Soviet Union Europe Number of tiers 164 4 4 4 3 3.5 3 4 3 Percent elected 155 33.3 35.4 33.3 62.5 0.0 83.3 33.3 69.0 Subnational share

• f public

expenditure 67 4.7 10.8 37.6 9.6 8.4 16.9 27.6 24.1 Subnational share

• f total tax

revenue 53 4.0 6.5 N/A 6.7 6.3 7.3 24.2 13.4 Subnational share

• f public

employment 90 23.1 41.0 50.0 20.8 35.8 26.4 35.4 48.4 Stipulated autonomy 133 6.9 11.8 20.0 23.5 0.0 8.3 15.4 33.0 Residual authority 133 3.8 5.9 20.0 22.2 0.0 16.7 7.7 23.8 Federal 164 4.8 5.2 28.6 14.8 5.3 9.1 7.1 23.8 Sources: Daniel Treisman, Defining and Measuring Decentralization: A Global Perspective (Los Angeles: University of California, 2002);

• D. Elazar, Federal Systems of the World: A Handbook of Federal, Confederal and Autonomy Arrangements, 2nd ed. (London: Longman, 1994);
• S. Saideman, D. Lanoue, M. Campenni, and S. Stanton, “Democratization, Political Institutions, and Ethnic Conflict: A Pooled Time-Series

Analysis, 1985–1998,” Comparative Political Studies 35 (1) (2002): 103–129.

07_Connerley_Ch6.qxd 4/19/10 3:21 PM Page 144

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