Fiscal decentralisation in Papua New Guinea (PNG) has been a contentious topic for much of the country’s history. This paper examines the weaknesses in the decentralisation process and how these mechanisms can be strengthened.

This paper explains how the Commission assesses state investment needs by using schools investment as an example. It provides a step-by-step guide to the assessment method, and highlights the influence of user-populations and what states collectively spend on infrastructure types.

This paper explains the Commission’s framework for determining which Commonwealth payments to include when calculating a state’s GST revenue.

Each year, the Commonwealth Treasurer asks the Commission to provide recommendations for the distribution of the Goods and Services Tax (GST) pool among the states and territories (states). This paper provides an overview of each state’s GST needs over the past decade, and the main reasons for changes.

Many countries allocate funds to regional governments to reduce disparities in government services. This is generally known as horizontal fiscal equalisation. Countries implement it in different ways, and with slightly different goals. This paper considers four well established systems, identifying differences and common themes.