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Author's Comments:
“Stock Taking of Fiscal Decentralization Policies: Consolidated Report,” Final Report submitted to the Government of Nepal, Local Bodies Finance Commission, December 2011, with B. Koirala and G. Banshidar.
Report prepared under Duke contract with UNCDF in 2011 for the Government of Nepal
See http://lbfc.gov.np/upload/files/FD%20Stocktaking%20Final%20Report_%20Kelly%202012%20revised.pdf
Abstract:
This study highlights the extent to which the local bodies are exercising the fiscal decentralization provisions provided under the LSGA and identifies key recommendations needed to facilitate the effective transition with regards to fiscal decentralization from the current unitary government structure to the expected devolved federal government structure under the new constitution. The study lays the foundation for further detailed work on the functional analysis of sub-national expenditure and revenue responsibilities which will be closely aligned with the work undertaken by the Administrative Restructuring Commission (ARC).