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Expenditure and Revenue Assignment: Practices

  • Harry KitchenEmail author
  • Melville McMillan
  • Anwar Shah
Chapter

Abstract

This chapter surveys the fiscal structure of local government across major industrial countries and draws lessons from their practices and experience. The approach uses broad comparisons of local governments’ expenditures and revenues to illustrate the diversity of practices across countries and to provide insight into how and why quite different arrangements can be workable fiscal arrangements. In contrast to core services, local government responsibility for social programs and the funding of those programs are the major determinants of differences among countries.

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Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Department of EconomicsTrent UniversityPeterboroughCanada
  2. 2.University of AlbertaEdmontonCanada
  3. 3.Governance StudiesBrookings InstitutionWashington, DCUSA

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