Fiscal Decentralization and Local Governance provides a detailed overview of the theoretical and applied dimensions of intergovernmental fiscal relations, with a focus on developing and transitional countries.

Fiscal decentralization and local governance play an increasingly important role in assuring sound public policy and democratic governance. Fiscal decentralization reforms are being pursued in countries around the world in order to enhance the efficiency with which government services are provided. By yielding greater fiscal responsibilities to regional and local governments, the public sector can be more flexible in response to variations in regional and local needs and demands for public services. In addition, by giving local governments real responsibility for the delivery of local government services and raising own source revenues, local communities are able to hold their local governments accountable for the services that they deliver. As a result, decentralization of the public sector also increases citizen participation in the governance process.

In addition to exploring the conceptual underpinnings of fiscal decentralization reform, the course also includes an intensive computer modeling component with particular emphasis on techniques for simulating the assignment of expenditure responsibilities, revenue sources and intergovernmental transfer schemes. The course further develops case studies of fiscal decentralization policies in a variety of developing and transition economies. A number of lectures further focus on related fiscal policy issues, such as sharing responsibilities for education between different levels of government, revenue opportunities for sub-national governments, and stimulating regional economic growth through tax incentives and subsidies.

Participants need no previous experience in economics, although the program is designed to be most useful for central, regional and local government officials, policy makers and program managers from developing and transitional countries. Participants do no need any previous experience with computers. This course is taught in English.

If you have any questions regarding the content of this course, please do not hesitate to contact the Course Coordinator, Hiram Seraphin (hseraphin@gsu.edu).

• Design and Implementation of Fiscal Decentralization
• Evaluation and sequencing of fiscal decentralization reforms
• Fiscal decentralization as a development strategy
• Fiscal decentralization and poverty reduction
• Assignment of expenditure and revenue responsibilities
• Design choices and challenges of intergovernmental fiscal transfers
• Local capital development and local government borrowing
• Options for inter-municipal cooperation
• Local budgeting and financial management in developing countries
• Decentralized provision of education services
• Options for local taxes and local revenue mobilization
• Site visits to local government agencies in the State of Georgia

Tuition for the three-week fiscal decentralization course is $7,650, tuition fee for the macroeconomics and education policy courses are $5,000 per course, and tuition for the tax policy and the public budgeting courses are $5,500 per course. The tuition fee includes all training-related costs, including instruction, course materials, single-occupancy lodging accommodations, local transportation and cultural activities. However, the course tuition does not include airfare to/from Atlanta, health insurance, meals, or other incidental expenses. The estimated cost for meals and incidental expenses for Atlanta is $49 per day.

Participants are typically funded by their government (e.g., Ministry of Finance) or through bilateral or multilateral development agencies. The participant is responsible for securing a commitment for funding before submitting the application. Examples of multilateral development agencies are the United Nations Development Program, the U.S. Agency for International Development, the World Bank, the African Development Bank, the Asian Development Bank, the European Bank for Reconstruction and Development and the Inter-American Development Bank. Follow this link for additional information regarding funding opportunities.