Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/211033 
Autor:innen: 
Erscheinungsjahr: 
2018
Schriftenreihe/Nr.: 
PIDS Discussion Paper Series No. 2018-14
Verlag: 
Philippine Institute for Development Studies (PIDS), Quezon City
Zusammenfassung: 
The paper highlights the importance of the design of the fiscal features of the federal system of government in ensuring that potential benefits from its adoption are realized. This economic literature on fiscal federalism posits a framework that delineates the potential benefits ensuing from the adopting a federal system of government and expounds on the principles that can guide the design of the elements of the fiscal architecture to achieve the benefits. This paper also presents an approach on how to assess the design of the fiscal aspects of alternative federal models and illustrates its application in evaluating the PDP Laban Model of Philippine Federalism 1.0 and the Gonzales-De Vera model. The approach of the assessment involves benchmarking of the relevant provisions of these two models against the guiding principles emanating from the fiscal federalism. The assessment also considered current practices through a review of the constitutions of various federal countries.
Schlagwörter: 
Decentralization
expenditure assignment
equalization transfers
federal government
fiscal autonomy
intergovernmental transfers
political dynasties
political party
tax assignment
unitary government
vertical fiscal gap
vertical fiscal imbalance
Dokumentart: 
Working Paper

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