Fiscal capacity equalisation in Tanzania (Record no. 38720)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01589naa a2200241uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 1031111240841 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211174628.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 110311s2010 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | ALLERS, Maarten A. |
| 9 (RLIN) | 44090 |
| 245 10 - TITLE STATEMENT | |
| Title | Fiscal capacity equalisation in Tanzania |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxfordshire : |
| Name of publisher, distributor, etc. | Taylor & Francis, |
| Date of publication, distribution, etc. | oct. 2010 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Fiscal equalisation aims at enabling decentralised governments to supply similar services at similar tax rates. In order to equalise fiscal disparities, differences in both fiscal capacities and in fiscal needs have to be measured. This paper focuses on the measurement of fiscal capacity in a developing country. The current intergovernmental transfer system in Tanzania does not take differences in fiscal capacity into account. As a result, local governments in rich areas are able to generate considerably more revenue per capita than those in poor areas. Public services in poor areas are hard to finance. We propose a way of measuring fiscal capacities of local governments in Tanzania using poverty data. We use this measure to derive an equalisation grant that would support local governments that have a low fiscal capacity |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditoria |
| 9 (RLIN) | 11955 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fiscalização |
| 9 (RLIN) | 12997 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tributo |
| 9 (RLIN) | 13098 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Administração Regional |
| 9 (RLIN) | 12242 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | ISHEMOI, Lewis J |
| 9 (RLIN) | 44091 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Local Government Studies |
| Related parts | 36, 5, p. 697-713 |
| Place, publisher, and date of publication | Oxfordshire : Taylor & Francis, oct. 2010 |
| International Standard Serial Number | ISSN 03003930 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110311 |
| Operator's initials, OID (RLIN) | 1124^b |
| Cataloger's initials, CIN (RLIN) | Jaqueline |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110325 |
| Operator's initials, OID (RLIN) | 1545^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
