01866cas a2200277 a 4500 AALejournalIMF009619 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451868159 1018-5941 BD-DhAAL BD-DhAAL Ahmad, Ehtisham. Why Focus on Spending Needs Factors? : The Political Economy of Fiscal Transfer Reforms in Mexico / Ehtisham Ahmad, Mercedes Garcia-Escribano, Jose Antonio Gonzalez Anaya, Ernesto Revilla. Washington, D.C. : International Monetary Fund, 2007. 1 online resource (28 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in the design of equalization transfers as well as special purpose transfers-and the role that this could have in setting the agenda for better accountability for recipient governments, illustrating both design and implementation questions with examples from Mexico. The paper also takes into account the difficult political economy constraints to reforming any system of transfers. Mode of access: Internet Garcia-Escribano, Mercedes. Gonzalez Anaya, Jose Antonio. Revilla, Ernesto. IMF Working Papers; Working Paper ; No. 2007/252 Full text available on IMF http://elibrary.imf.org/view/journals/001/2007/252/001.2007.issue-252-en.xml IMF e-Library