Title: Urban public finance in developing countries /
Authors: Bahl, Roy W.; Linn, Johannes F.
Publisher: Published for the World Bank [by] Oxford University Press,
Year: 1992
Subjects: Municipal finance Developing countries.; Local taxation Developing countries.; User charges Developing countries.; Intergovernmental fiscal relations Developing countries.
Abstract: And Evaluation of Local Automotive Taxation. 8. Other Urban Taxes. Policy Objectives. Local Income Taxes. General Sales Taxes. Local Taxes on Industry, Commerce, and Professions. "Terminal" Taxes. Local Sumptuary Taxes. Entertainment Taxes. Minor Local Taxes, Licenses, and Fees. Summary and Evaluation -- Pt. III. User Charges for Urban Services. 9. Issues in Pricing Urban Services. The Efficiency Argument for User Charges. Fiscal Considerations and Full Cost Pricing. Income Distribution Considerations. The Politics and Institutions of Public Service Pricing. 10. Charging for Urban Water Services. Pricing Water Supply Services. Sewerage and Drainage. Summary. 11. Charging for Other Urban Services. Electricity and Telephone Services. Collecting and Disposing of Solid Waste. Mass Transit. Housing. Development Charges -- Pt. IV. Intergovernmental Fiscal Relations. 12. The Structure of Urban Governance. Fiscal Decentralization. The National Structure of Urban Government.
Contents: 1. Introduction: Why Study Urban Public Finance? Urbanization and National Planning. Objectives of this Book. Scope, Method, and Limitations. Plan of the Book -- Pt. I. A Framework for Analysis. 2. The Expenditure and Revenue Structure of Urban Governments. The Importance of Local Government in Developing Countries. What Do Local Governments Do? Expenditure Patterns. Financing Urban Services. Conclusions: Local Fiscal Performance. 3. The Urban Fiscal Problem in Developing Countries: Issues and Approaches. Is There an Optimal Size for an Urban Government's Budget? The Fiscal Gap and the Budget Deficit. Why Do Urban Government Budgets Grow? Revenue Constraints and Opportunities. Reform and the Prospects for Urban Government Budgets. The Prospects for and Politics of Urban Fiscal Reform -- Pt. II. Local Government Taxes. 4. Property Tax Systems: Practice and Performance. The Importance of Property Taxation. Types of Property Taxation. Annual Value Systems. Capital Value Systems. Site Value Taxation.