TY - BOOK ID - 84541114 TI - Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico AU - Ahmad, Ehtisham. AU - Brosio, Giorgio. AU - Garcia-Escribano, Mercedes. AU - González Anaya, José Antonio. AU - Lockwood, Ben. AU - Revilla, Ernesto. AU - International Monetary Fund. PY - 2007 SN - 1462383068 1452703698 1283518082 1451912684 9786613830531 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Macroeconomics KW - Public Finance KW - Taxation KW - Personal Income, Wealth, and Their Distributions KW - Taxation, Subsidies, and Revenue: General KW - National Government Expenditures and Related Policies: General KW - Education: General KW - Public finance & taxation KW - Education KW - Personal income KW - Revenue administration KW - Expenditure KW - Subnational tax KW - Income KW - Revenue KW - Expenditures, Public KW - Mexico KW - Intergovernmental fiscal relations KW - Economic policy. UR - https://www.unicat.be/uniCat?func=search&query=sysid:84541114 AB - 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. ER -