Daud, Dzurllkanian Zulkarnain; Kamarudin, Norhaya; Franzsen, R.C.D. (Riel); McCluskey, William J.
(International Association of Assessing Officers and the International Property Tax Institute, 2013)
Many developing countries have
been strengthening subnational
government through decentralisation
policies (Shah 2004). The supporting
argument is based on the increased
efficiency and welfare gains that come