Urban public finance in developing countries

목차 (Table of Contents)

• CONTENTS
• Foreword = ⅸ
• Acknowledgments = xi
• Data Sources and Definitions = xiii
• 1 Introduction: Why Study Urban Public Finance? = 1
• Urbanization and National Planning = 2
• Objectives of this Book = 3
• Scope, Method, and Limitations = 5
• Plan of the Book = 7
• Part Ⅰ A Framework for Analysis = 9
• 2 The Expenditure and Revenue Structure of Urban Governments = 11
• The Importance of Local Government in Developing Countries = 11
• What Do Local Governments Do? = 16
• Expenditure Patterns = 23
• Financing Urban Services = 32
• Conclusions: Local Fiscal Performance = 47
• 3 The Urban Fiscal Problem in Developing Countries: issues and Approaches = 49
• Is There an Optimal Size for an Urban Government's Budget? = 49
• The Fiscal Gap and the Budget Deficit = 52
• Why Do Urban Government Budgets Grow? = 53
• Revenue Constraints and Opportunities = 65
• Reform and the Prospects for Urban Government Budgets = 68
• The Prospects for and Politics of Urban Fiscal Reform = 73
• Part Ⅱ Local Government Taxes = 77
• 4 Property Tax Systems: Practice and Performance = 79
• The Importance of Property Taxation = 80
• Types of Property Taxation = 83
• Annual Value Systems = 84
• Capital Value Systems = 90
• Site Value Taxation = 96
• Is There an Optimal Property Tax Structure for Developing Countries? = 97
• Exemptions from the Property Tax Base = 100
• Does the Property Tax Generate Adequate Revenue? = 101
• Property Tax Administration = 109
• Property Tax Reform = 117
• 5 The Incidence of Urban Property Taxation = 123
• Conventional Theories of Incidence = 123
• Limitations of the New Orthodoxy = 125
• A Framework for a Theory of Incidence in Developing Countries = 131
• Empirical Estimates of Incidence = 134
• Distributive Effects of Structure and Administration = 143
• A Case Study of the Effect of Structure and Administration on Incidence = 160
• Summary = 164
• 6 Allocative Effects of Urban Property Taxation = 165
• Property Taxation and Resource Allocation = 165
• Property Taxation and Land Use Policy = 166
• Allocative Effects and Property Tax Practices = 169
• Appendix = 187
• 7 Automotive Taxation = 190
• The Case for Automotive Taxation = 190
• Local Automotive Tax Practices in Developing Countries = 193
• Objectives of Automotive Taxation = 195
• Fuel Taxes = 196
• Sales and Transfer Taxes on Motor Vehicles = 199
• Unrestricted Annual License Taxes = 200
• Congestion Charges = 203
• Summary and Evaluation of Local Automotive Taxation = 207
• 8 Other Urban Taxes = 209
• Policy Objectives = 210
• Local Income Taxes = = 212
• General Sales Taxes = 219
• Local Taxes on Industry, Commerce, and Professions = 222
• "Terminal" Taxes = 226
• Local Sumptuary Taxes = 229
• Entertainment Taxes = 231
• Minor Local Taxes, Licenses, and Fees = 233
• Summary and Evaluation = 236
• Part Ⅲ User Charges for Urban Services = 239
• 9 Issues in Pricing Urban Services = 241
• The Efficiency Argument for User Charges = 241
• Fiscal Considerations and Full Cost Pricing = 265
• Income Distribution Considerations = 271
• The Politics and Institutions of Public Service Pricing = 280
• 10 Charging for Urban Water Services = 286
• Pricing Water Supply Services = 289
• Sewerage and Drainage = 333
• Summary = 341
• 11 Charging for Other Urban Services = 346
• Electricity and Telephone Services = 346
• Collecting and Disposing of Solid Waste = 359
• Mass Transit = 363
• Housing = 367
• Development Charges = 374
• Part Ⅳ Intergovernmental Fiscal Relations = 383
• 12 The Structure of Urban Governance = 385
• Fiscal Decentralization = 385
• The National Structure of Urban Government = 394
• The Structure of Large Metropolitan Areas = 403
• Evaluating Experiences with Alternative Structures = 411
• Summary and Conclusions: The Structure of Local Government and Decentralization = 420
• Appendix: Application of the Constrained Maximization Model of Local Fiscal Behavior to Developing Countries = 422
• 13 Flows and Effects of Intergovernmental Transfers = 428
• The Importance of Grants for Revenue = 430
• A Typology of Grant Programs = 432
• The Pure Shared Tax = 434
• Formula Grants = 440
• Grants to Reimburse Costs = 446
• Ad Hoc Grants = 449
• Capital Grants and Loans = 450
• Evaluating the Alternatives = 454
• Policy Choices = 466
• 14 Epilogue: Lessons for Policy = 470
• The Importance of Urban Government in Developing Countries = 471
• The Urban Fiscal Gap = 471
• The Allocation of Urban Government Functions and Revenue Authority = 472
• Issues in Urban Property Taxation- = 473
• Automotive Taxation = 474
• Other Local Taxes = 474
• User Fees and Development Charges = 475
• Intergovernmental Transfers = 477
• The Scope and Prospects for Reform = 478
• Appendix: Data Sources for Tables = 481
• Notes = 493
• References and Selected Bibliography = 513
• Index = 541