000 01843nab#a2200301#c#4500
003 IEF
005 20180219173306.0
008 170420s2017 GBR|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aLewis, Blane D.
_965323
245 _aIntergovernmental fiscal transfer and local incentives and responses
_b the case of Indonesia
_c Blane D. Lewis and Paul Smoke
260 _c2017
500 _aDisponible en formato electrónico a través de la Biblioteca del IEF. Resumen. Conclusión. Bibliografía.
650 4 _aADMINISTRACION TRIBUTARIA
_97307
650 4 _aCOLABORACION TRIBUTARIA
_937635
650 4 _aCOOPERACIÓN ADMINISTRATIVA
_953912
650 4 _aCORRESPONSABILIDAD FISCAL
_941325
650 4 _aHACIENDAS LOCALES
_945217
650 4 _aINCENTIVOS FISCALES
_947462
650 4 _aINDONESIA
_947477
520 _aIndonesian policymakers are convinced that a number of perverse incentives are embedded in their system of intergovernmental transfers. Officials in countries throughout the developing world have similar views about their own intergovernmental frameworks. In Indonesia, perverse incentives are thought to negatively influence a wide range of local government fiscal behaviours, including as regards own-source revenues, spending and savings. An empirical analysis ofthe local government response to transfers, however, offers only mixed support for the existence and strength of the presumed incentives. Overall, the findingsin this paper highlight the benefits to central governments of rigorously examining assumed perverse incentives in their intergovernmental frameworks before embarking on attempts to expunge them.
700 1 _aSmoke, Paul
_965324
773 0 _tFiscal Studies
_w55561
_gv. 38, n. 1, March 2017, p. 111-139
942 _cART
942 _z147808
999 _c129236
_d129236