Results 11 to 20 of about 23,213 (164)
The Coexistence of Fiscal Sovereignties: The Post‐Pandemic European Union in Comparative Perspective
Thanks to the recovery fund Next Generation EU, the EU considerably increased the size of its fiscal capacity by increasing its borrowing power. Yet, the post-pandemic EU has left the key issue of how to distribute fiscal sovereignty across the EU and ...
Tiziano Zgaga
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Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling
This article analyses the revenue capacity at the “centre” of the EU. It first outlines major elements (“segments”) of EU “federal” fiscal capacity, both on the revenue and expenditure side, as well as on- and off-budget.
Nico Groenendijk
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Concept of Vertical Fiscal Imbalance in the Analysis of Fiscal Sustainability at the Regional Level [PDF]
The paper analyzes the concept and indicator of vertical fiscal imbalance (VFI) and its capability in assessing the creditworthiness (debt sustainability) of Russian regions.
Аnna A. Mikhaylova, Evgeny N. Timushev
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“Getting to Denmark" from Indonesia: Starting from State Institutions or the Tax Capacity?
Introduction/Main Objectives: This paper is aimed at answering the following research questions: Where should Indonesia’s journey toward a prosperous society start from?
Heru Iswahyudi
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Tax morale, fiscal capacity, and war
ABSTRACTThis paper studies the effects of mobilization for war on the development of fiscal capacity and the values of tax compliance (tax morale). We propose a dynamic setting where governments may invest resources to improve the efficiency of the fiscal apparatus and the citizens' tax morality in order to raise the necessary revenues for the defense ...
Alessandro Belmonte +2 more
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Regions supporting the spatial Development of Russia: budgetary Aspect
The authors investigate the prospects for the spatial development of modern Russia highlighting the supporting regions considered in the budgetary aspect. The relevance of the study is due to the insufficient evidence for the effectiveness of the current
P. V. Stroev +2 more
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KETERKAITAN DESENTRALISASI FISKAL SEBAGAI POLITICAL PROSESS DENGAN TINGKAT KEMISKINAN DI INDONESIA
This research aims to calculate fiscal capacity and estimate fiscal capacity, and poverty. Variableused in this research are fiscal capacities, Gross Regional Domestic Product (GRDP), and povertyvariable.
Lesta Karolina Sebayang
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Based on regression equation result, local tax has negative influence to fiscal capacity so that if local tax increase IDR1 that impact decrease in fiscal cmcity equal to -27,449.
Atria Tiffany Widyaningsih
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Fiscal Capacities of Large Cities in Croatia – Financial Support for Smart Cities
In a dynamic market, the city has become a main source of competitiveness, along with financial and economic benefits. Due to the processes of digitalization, a new concept has been developed, namely smart cities.
Hodžić Sabina, Paleka Hana
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The Rationale for a Safe Asset and Fiscal Capacity for the Eurozone [PDF]
The chapter introduces a standard Mundell-Fleming framework adapted to the features of a closed monetary union, with a two-country setting comprising a “core” and a “periphery” country, to evaluate the response of policy and the economy in case of symmetric and asymmetric demand and supply shocks in the current situ- ation and following the ...
Codogno, L., van den Noord, P.
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