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The relationship between fiscal autonomy of local government and provision of public services has been extensively analysed, but the spillover effects to local labour markets have received limited attention. This column measures the effects of greater fiscal decentralisation in Italy by exploiting variation in local property taxes. Greater decentralisation increases the public
Key elements are identified for broader policy discussions on opportunities for reform and improvement based on current policies and implementation guidelines in Cambodia, Philippines, Thailand, and Viet Nam. The analysis focuses on the design of tax that is geared toward increasing domestic resource mobilization and ensuring the effectiveness of its administration. The publication can serve as a basis for comparing, evaluating, and improving the performance of property taxation in developing countries. Contents