Finance is a critical issue for municipal governments around the world, and a major constraint on the delivery of pro-poor services at the local level. In many countries, decentralisation has brought the issue of municipal finance to the fore. This sourcebook provides a framework for analysing municipal finance capacity and ways of addressing financial constraints.

The ideas come from real-life innovative practice in four countries - India, Brazil, Kenya and Uganda - with additional examples from elsewhere. Emphasis is given to how those innovations and improvements were developed and...