000			01589naa a2200241uu 4500
001			1031111240841
003			OSt
005			20190211174628.0
008			110311s2010 xx ||||gr |0|| 0 eng d
100	1		_aALLERS, Maarten A. _944090
245	1	0	_aFiscal capacity equalisation in Tanzania
260			_aOxfordshire : _bTaylor & Francis, _coct. 2010
520	3		_aFiscal 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	_aAuditoria _911955
650		4	_aFiscalização _912997
650		4	_aTributo _913098
650		4	_aAdministração Regional _912242
700	1		_aISHEMOI, Lewis J _944091
773	0	8	_tLocal Government Studies _g36, 5, p. 697-713 _dOxfordshire : Taylor & Francis, oct. 2010 _xISSN 03003930 _w
942			_cS
998			_a20110311 _b1124^b _cJaqueline
998			_a20110325 _b1545^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c38720 _d38720
041			_aeng