Fiscal Implications of the 18th Amendment : The Outlook for Provincial Finances

Following the transition to democracy in 2008, two very important political developments took place. These were the announcement of the 7th National Finance Commission Award, which was agreed upon in December 2009 in Lahore, Pakistan, and the unani...

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Bibliographic Details
Main Author:	Pasha, Aisha Ghaus
Format:	Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2014
Subjects:	ACCOUNTING ADMINISTRATIVE CONTROL AGRICULTURAL INCOME AGRICULTURAL INCOMES ARREARS BANK LOANS BINDING CONSTRAINT BONDS BORROWINGS BUDGET BALANCE BUDGET CONSTRAINT BUDGET DEFICIT BUDGETARY ALLOCATIONS BUOYANCY COEFFICIENT CAPACITY BUILDING CAPITAL GAINS CAPITAL MARKET CAPITAL MARKETS CASH BALANCES CENTRAL CITIES COLLATERALIZATION COMMODITY PRICES CONTINGENT LIABILITIES CREDIBILITY CREDITORS CREDITWORTHINESS CURRENT EXPENDITURES DEBT BURDEN DEBT LEVELS DEBT PAYMENTS DEBT SERVICING DECENTRALIZATION DEFICITS DEVELOPMENT COMPANY DEVELOPMENT EXPENDITURES DEVOLUTION DISTRICT DOMESTIC MARKET ECONOMIC SYSTEM EFFICIENCY GAINS EFFICIENT DELIVERY OF SERVICES EMPLOYEE EMPOWERMENT EQUITY GROUNDS EXPENDITURE EXPENDITURE NEEDS EXPENDITURES EXTERNAL DEBT FEDERAL BUDGET FEDERAL EXPENDITURE FEDERAL FINANCE FEDERAL FUNDING FEDERAL GRANTS FEDERAL INCOME TAX FEDERAL LAWS FEDERAL MINISTRY FEDERAL REVENUE FEDERAL REVENUE SHARING FEDERAL TAX FEDERAL TRANSFERS FINANCIAL LIABILITIES FINANCIAL MANAGEMENT FISCAL DECENTRALIZATION FISCAL DEFICIT FISCAL DISCIPLINE FISCAL EFFORT FISCAL IMPACT FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICY FISCAL RESPONSIBILITY FISCAL SPACE FISCAL TRANSFERS FISCAL VARIABLES FLOW OF FUNDS FOREIGN DEBT GOVERNMENT BUDGET GOVERNMENT BUDGET DEFICIT GOVERNMENT EMPLOYEES GREATER ACCESS HOUSING HUMAN CAPITAL HUMAN RESOURCE HUMAN RESOURCE REQUIREMENTS IMMOVABLE PROPERTIES IMMOVABLE PROPERTY INCOME TAX INFLATION INFLATION RATE INTEREST PAYMENTS INTERGOVERNMENTAL TRANSFERS INTERNATIONAL BANK LAND OWNERSHIP LEVEL OF DEBT LEVEL OF GOVERNMENT LEVIES LEVY LOCAL GOVERNMENT LOCAL GOVERNMENTS MARKET BORROWING METROPOLITAN CITIES MINISTRIES OF EDUCATION MINISTRY OF COMMERCE MONETARY FUND NATIONAL FINANCE NET REVENUE NET REVENUES OUTSTANDING DEBT OVERDRAFT PARTICULAR DEBT PENALTY FOR DEFAULT PENSIONS PEOPLES PHYSICAL ASSETS POLICY INSTRUMENT POLITICAL ECONOMY PORTFOLIO PORTFOLIOS PROPERTY TAX PROVINCE PROVINCES PROVINCIAL BANKS PROVINCIAL BOUNDARIES PROVINCIAL BUDGET PROVINCIAL BUDGETS PROVINCIAL DEBT PROVINCIAL DEPARTMENTS PROVINCIAL DEVELOPMENT PROVINCIAL EXPENDITURES PROVINCIAL FINANCE PROVINCIAL FINANCES PROVINCIAL FISCAL PROVINCIAL GOVERNMENT PROVINCIAL GOVERNMENTS PROVINCIAL LEVEL PROVINCIAL OFFICIALS PROVINCIAL RESOURCES PROVINCIAL REVENUES PROVINCIAL TAX PROVINCIAL TAX REVENUES PROVINCIAL TAXES PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC FINANCES PUBLIC POLICY REAL ESTATE RECEIPT RECEIPTS RECURRENT EXPENDITURE REGULATORY AUTHORITIES REGULATORY FRAMEWORK RETURN RETURNS REVENUE AUTHORITY REVENUE GAINS REVENUE MOBILIZATION REVENUE SHARING REVENUE SHARING FORMULA REVENUE SHARING SYSTEM REVENUE SHORTFALL REVENUE SOURCES REVENUE TRANSFERS SAVINGS SELF-FINANCING SOCIAL WELFARE STAMP DUTIES STAMP DUTY STATE BANK STATE GOVERNMENT STATE GOVERNMENTS STRUCTURAL REFORMS SUB-NATIONAL SUB-NATIONAL GOVERNMENTS SUBNATIONAL SUBNATIONAL DEBT SUBNATIONAL GOVERNMENTS TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX LIABILITY TAX PAYMENT TAX POLICY TAX RATES TAX REFORMS TAX REVENUE TAX REVENUES TAX SYSTEM TAXATION TAXES ON PROPERTY TAXPAYER COMPLIANCE TECHNICAL ASSISTANCE TOTAL DEBT TOTAL EMPLOYMENT TOTAL EXPENDITURE TOWNS TRANSACTION TRANSPARENCY WATER SUPPLY WELFARE STATE WELFARES WOMAN
Online Access:	http://documents.worldbank.org/curated/en/2011/11/19406865/fiscal-implications-18th-amendment-outlook-provincial-finances http://hdl.handle.net/10986/18707

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http://documents.worldbank.org/curated/en/2011/11/19406865/fiscal-implications-18th-amendment-outlook-provincial-finances
http://hdl.handle.net/10986/18707

Fiscal Implications of the 18th Amendment : The Outlook for Provincial Finances

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