@techreport{oai:ir.ide.go.jp:00037960,
 author = {Uchimura, Hiroko and Suzuki, Yurika},
 month = {Jul},
 note = {application/pdf, IDP000209_001, This paper focuses on the fiscal decentralization in the Philippines after the 1991
Local Government Code. It first examines the intergovernmental fiscal relationship
between central and local governments by using fiscal decentralization indicators,
and then investigates its impact on local finance. After fiscal decentralization, the
local expenditure responsibility is expanded while the local fiscal capacity is not
strengthened in the Philippines. Local governments consequently comes to depend
heavily on fiscal transfers from the central government, internal revenue allotments
(IRAs), which has a substantial influence on local finance. The heavy dependence on
IRAs makes local finance unpredictable and unstable. The distribution of IRAs also
affects the horizontal balance between provincial governments.},
 title = {Measuring Fiscal Decentralization in the Philippines},
 year = {2009}
}