00329nam a22000977a 450000500170000008200170001710000150003424501290004926000450017830000080022320260620120137.0  a338.9 SHA.N4  aAnwar Shah  aThe reform of intergovernmental fiscal relations in developing and emerging market economies  /Policy and research series 23  aWashington D C :bThe world Bank,c1994.  a90.