The Relationship Between IRA and Local Government Expenditures: Evidence From a Cross-Section of Philippine Cities

• Main Author: Canare, Tristan A
• Format: text
• Published: Archīum Ateneo 2016
• Subjects: Intergovernmental fiscal transfers; internal revenue allotment; cities; Philippines; local government expenditures; Economics; Public Affairs, Public Policy and Public Administration; State and Local Government Law
• Online Access: https://archium.ateneo.edu/economics-faculty-pubs/182; https://www.tandfonline.com/doi/abs/10.1080/01154451.2016.1236476?journalCode=rpsj20
• Institution: Ateneo De Manila University

Intergovernmental fiscal transfer (IFT) is one of the ways in which local government units (LGUs) source their funds. In the Philippines, the most common IFT is a lump-sum grant called the Internal Revenue Allotment (IRA). Empirical studies show that the unconditional lumpsum grant is the IFT type t...