LEADER 02588cam a22003254a 4500
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008 020129s2012 dcu o i001 0 eng
a| (The World Bank)WBEL6006
a| (The World Bank)6006
a| Shah, Anwar
a| Public Services and Expenditure Need Equalization: h| [electronic resource] b| Reflections on Principles and Worldwide Comparative Practices c| Anwar Shah
a| Washington, D.C., b| The World Bank, c| 2012
a| 1 online resource b|
a| Mode of access: World Wide Web.
a| Restricted for use by site license.
a| This paper reviews the conceptual challenges as well as lessons from worldwide experiences in implementing public services and expenditure need compensation in fiscal equalization transfers with a view to developing guidance for practitioners. The paper concludes that while in theory a strong case for a comprehensive fiscal equalization can be made, in practice fiscal need equalization as part of a comprehensive equalization program introduces significant complexity. This works against the simplicity, transparency and general acceptability of the program. This does not imply that fiscal need equalization should be abandoned in the interest of simplicity and transparency. Instead simplicity, transparency and local autonomy are preserved by having fiscal need equalization through public service oriented (specific purpose block transfers) output based fiscal transfers that impose no spending requirements for any functions or objects of expenditures. Such transfers contrast with traditional earmarked transfers, which impose conditions on spending for specific purposes or objects of expenditure and subsequent verification/certification of such expenditures. Such output-based block transfers would further enhance citizen based accountability for results and thereby offer potential for enhancing public confidence and trust in government operations.
a| Also available in print.
a| Description based on print version record.
a| Shah, Anwar
a| World Bank.
a| World Bank working papers.
a| Print version: i| Shah, Anwar. t| Public Services and Expenditure Need Equalization. d| Washington, D.C. : The World Bank, 2012
a| Policy research working papers.
a| World Bank e-Library.
u| http://hdl.library.upenn.edu/1017.12/1259593 z| Connect to full text
b| web h| -