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Financing of municipal current expenditure through local taxes: a systematic review
Qubahan Academic JournalThis study examines key factors influencing the financing of municipal current expenditure through local taxes, emphasizing the importance of strengthening local tax resources to enhance municipal fiscal autonomy.
Henry Bernardo Garay Canales +3 more
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FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION [PDF]
Annals of the University of Oradea: Economic Science, 2010 Fiscal competition and tax harmonisation are two of the main current issues in the enlarged European Union. Achieving these goals and thus improving the EU economic governance is partially dependent by the way we understand and practice the so-called ...
Oprea Florin
doaj
Public Sector Decentralization: Measurement Concepts and Recent International Trends [PDF]
This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing on a recent analytical framework of the OECD, different measures of fiscal autonomy and revenue decentralization are presented which ...
Stegarescu, Dan
core
Tax decentralization and public deficits in OECD countries [PDF]
This article explores the effect of sub-national tax autonomy and sub-national control over shared taxes on primary deficits with panel data for 23 OECD countries over the 1975-2000 period.
Baskaran, Thushyanthan
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The Evaluation of Fiscal Decentralization in Indonesia Based on the Degree of Regional Autonomy
Journal of Reviews on Global Economics, 2019 The implementation of regional autonomy in Indonesia has lasted almost 18 years. However, the success of regional autonomy has not been optimal. Some researchers discovered the existence of limitation of Regional Government Budget.
Baldric Siregar, Rudy Badrudin
semanticscholar +1 more source
Fiscal Decentralization and Economic Growth in OECD Countries: Is there a Relationship? [PDF]
We study the relationship between fiscal decentralization and economic growth for 23 OECD countries from 1975 to 2001 by using new panel data on sub-federal tax autonomy.
Lars P. Feld, Thushyanthan Baskaran
core
If you want me to stay, pay [PDF]
Devolution of political power is constantly on the political agenda in both Italy and Spain. Fiscal policy in these countries has granted specific privileges to some regions.
Peter Claeys
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"Fiscal Decentralization, Commitment and Regional Inequality: Evidence from State-level Cross-sectional Data for the United States" [PDF]
While conventional approaches to fiscal decentralization suggest that decentralization lowers the power of redistribution among regions, recent theories argue that fiscal decentralization works as a commitment device.
Masayo Sakata, Nobuo Akai
core
Is fiscal decentralisation good for growth? [PDF]
, 2006 The relationship between fiscal decentralisation and economic growth is an important but highly controversial issue. Increased revenue autonomy for the Scottish Parliament is seen by many as a key tool to improve the performance of the Scottish economy –
Roy, Graeme
core
PlaNext, 2021 National authorities across Latin America and Sub-Saharan Africa have implemented various forms of fiscal decentralization over the past three decades with equivocal results. The design of such reforms haslong rested on theories based on the experiences
Gabriella Y. Carolini, Sarra Lynn Hess
doaj