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The economic activity that drives growth in developing countries is heavily concentrated in cities. Catchphrases such as “metropolitan areas are the engines t

This report identifies the critical issues and describes current practice, the gap between practice and theory, and potential reform paths. Two core issues are

This book draws on experiences in developing countries to bridge the gap between the conventional textbook treatment of fiscal decentralization and the actual p

And Evaluation of Local Automotive Taxation. 8. Other Urban Taxes. Policy Objectives. Local Income Taxes. General Sales Taxes. Local Taxes on Industry, Commerce