Author ORCID Identifier
Document Type
Book Chapter
Publication Date
1996
Abstract
During the past two decades, three concerns have dominated the discussion about reforming fiscal structures: rationalizing tax structures to make them more.simple and more compatible with economic development objectives, modernizing the tax administration to increase the rate of revenue mobilization and reduce the compliance cost, and decentralizing the revenue raising powers and the expenditure delivery responsibilities of central governments. This paper is about the third of these concerns, and arguably the one where the least progress has been made, fiscal decentralization.
Recommended Citation
Bahl, Roy W. "The Decentralization of Government," in 50 Years of Public Finance in Korea. Edited by D.S. Kim. Seoul National University Press, 1996.
Comments
From 50 Years of Public Finance in Korea. Edited by D.S. Kim. Seoul National University Press, 1996.