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GTZ Report on Proposal for Nepal Grant Formula - LGCDP

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<strong>Proposal</strong> <strong>for</strong> a municipal grant allocati<strong>on</strong> <strong>for</strong>mula 20References6 ReferencesAlmy, Richard R. (2000): Property Tax Policies and Administrative Practices in Canada and the United States: Executive Summary, in: Assessors Journal (2000)7, pp. 41 – 57.Baer, Katherine et al. (2002): Improving Large Taxpayer Compliance: A Review of Country Experience, IMF Occasi<strong>on</strong>al Paper 215. Washingt<strong>on</strong>, D. C.: Internati<strong>on</strong>al M<strong>on</strong>etary Fund.Bahl, Roy and Johannes Linn (1994): Fiscal Decentralizati<strong>on</strong> and Intergovernmental Transfers in Less Developed Countries; in: Publius 24(1994)1, pp. 1-­‐19.Bardhan, Ranab (2002): Decentralizati<strong>on</strong> of Governance and Development; in: The Journal of Ec<strong>on</strong>omic Perspectives 16(2002)4, pp. 185-­‐205 Bell, Michael E. (1999): An Optimal Property Tax: C<strong>on</strong>cepts and Practices, Washingt<strong>on</strong>, D. C.: Ec<strong>on</strong>omic Development Institute, World Bank.Bhargava, R. N. (1953): The Theory of Federal Finance; in: The Ec<strong>on</strong>omic Journal 63(1953)249, pp. 84-­‐97Bird, R. M. and Smart (2002) ‘Intergovernmental Fiscal Transfers: Internati<strong>on</strong>al Less<strong>on</strong>s <strong>for</strong> DevelopingCountries’, World Development, Vol. 30, No. 6, pp. 899-912Fjeldstad, Odd-­‐Helge (2001): Fiscal Decentralisati<strong>on</strong> in Tanzania: For better or <strong>for</strong> worse? CMI Working Paper 2001:10. Bergen, Norway: Chr. Michelsen Institute.Fjeldstad, Odd-­‐Helge (2001): Taxati<strong>on</strong>, Coerci<strong>on</strong> and D<strong>on</strong>ors: Local Government Tax En<strong>for</strong>cement in Tanzania; in: The Journal of Modern African Studies 39(2001)2, pp. 289-­‐306.Gboyega, Alex (1991): Protecting Local Governments from Arbitrary State and Federal Interference: What Prospects <strong>for</strong> the 1990s? In: Publius 21(1991)4, pp. 45-­‐59.Hemming, Richard, Neven Mates, and Barry Potter (1997): India, in: Teresa Ter-­‐Minassian, ed., Fiscal Federalism in Theory and Practice. Washingt<strong>on</strong>, D. C.: Internati<strong>on</strong>al M<strong>on</strong>etary Fund.OECD (2000): The OECD 1999 Survey <strong>on</strong> Fiscal Design Across Levels of Government: Summary Note. Paris: OECD.Stamp, Patricia (1986): Local Government in Kenya: Ideology and Political Practice, 1895-­‐1974; in: African Studies Review 29(1986)4, pp. 17-­‐42.Tordoff, William (1994): Decentralisati<strong>on</strong>: Comparative Experience in Comm<strong>on</strong>wealth Africa; in: The Journal of Modern African Studies 32(1994)4, pp. 555-­‐580.Tordoff, William and Ralph A. Young (1994): Decentralisati<strong>on</strong> and Public Sector Re<strong>for</strong>m in Zambia; in: Journal of Southern African Studies 20(1994)2, pp. 285-­‐299.Veehorn, Charles and Ehtisham Ahmad (1997): Tax Administrati<strong>on</strong>, in: Teresa Ter-­‐Minassian, ed. Fiscal Federalism in Theory and Practice. Washingt<strong>on</strong>, D. C.: Internati<strong>on</strong>al M<strong>on</strong>etary Fund. Wunsch, James S. (2000): Refounding the African State and Local Self-­‐Governance: The Neglected Foundati<strong>on</strong>; in: The Journal of Modern African Studies 38(2000)3, pp. 487-­‐509.Dr Alexander Wegener interpublic c<strong>on</strong>sultancywww.interpublic-­‐berlin.de

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