Intergovernmental Fiscal Transfers: Principles

  • Harry KitchenEmail author
  • Melville McMillan
  • Anwar Shah


This chapter presents conceptual guidance on the design of fiscal transfers. It reviews the principles of intergovernmental finance, with a view to drawing some general lessons of relevance to policymakers and practitioners. It provides a taxonomy of grants, their possible impacts on local fiscal behavior, and the accountability of grant recipients to donor governments and citizens. It also discusses performance-oriented, or output-based, transfers, an important tool for bottom-up (citizens enforced) results-based accountability.


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Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Department of EconomicsTrent UniversityPeterboroughCanada
  2. 2.University of AlbertaEdmontonCanada
  3. 3.Governance StudiesBrookings InstitutionWashington, DCUSA

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