| Summary: | Since investment climate reforms in developing countries started gaining traction in the 1990s, most efforts have focused on issues at the national level, achieving varying degrees of success for reasons that are relatively well understood. This handbook provides an overview of efforts and achievements in subnational investment climate reforms. It is organized as follows. Chapter 2 reviews a number of countries experiences with subnational reforms, noting both success stories and disappointments and pointing toward lessons learned. Chapter 3 sets out the basic principles of subnational revenue, including business taxation. Chapter 4 describes sound licensing practices for subnational governments, including establishing licensing fees. Chapter 5 provides recommendations for subnational reform projects where both the regulatory authority and taxation require attention, which is the most common situation. Finally, the Appendix offers nine case studies covering subnational reform efforts in the following countries: Canada (British Columbia), The Russian Federation, China, Kenya, Tanzania, Peru (Lima), The Balkans (Serbia and Bosnia and Herzegovina), Tajikistan, and Zambia
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