01931cas a2200253 a 4500 AALejournalIMF015101 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484351116 1018-5941 BD-DhAAL BD-DhAAL Sow, Mousse. Fiscal Decentralization and the Efficiency of Public Service Delivery / Mousse Sow, Ivohasina Razafimahefa. Washington, D.C. : International Monetary Fund, 2015. 1 online resource (30 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 This paper explores the impact of fiscal decentralization on the efficiency of public service delivery. It uses a stochastic frontier method to estimate time-varying efficiency coefficients and analyzes the impact of fiscal decentralization on those efficiency coefficients. The findings indicate that fiscal decentralization can improve the efficiency of public service delivery but only under specific conditions. First, the decentralization process requires adequate political and institutional environments. Second, a sufficient degree of expenditure decentralization seems necessary to obtain favorable outcomes. Third, decentralization of expenditure needs to be accompanied by sufficient decentralization of revenue. Absent those conditions, fiscal decentralization can worsen the efficiency of public service delivery. Mode of access: Internet Razafimahefa, Ivohasina. IMF Working Papers; Working Paper ; No. 2015/059 Full text available on IMF http://elibrary.imf.org/view/journals/001/2015/059/001.2015.issue-059-en.xml IMF e-Library