Results 11 to 20 of about 2,947,588 (303)
Fiscal Capacity in Non-Democratic States [PDF]
, 2019 Investments in fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in fiscal capacity, even in times of peace. In fact, the majority of income taxes – a prime example of an investment in fiscal capacity – were introduced by non-democratic states in peace time.
Andersson, Per, ANDERSSON, Per F.
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Comparative Fiscal Federalism and the Post‐Covid EU: Between Debt Rules and Borrowing Power
Politics and Governance, 2023 This thematic issue examines two main research questions: What are the features, the determinants, and the implications of fiscal integration in a system of multilevel governance like the EU?
Tomasz P. Woźniakowski +2 more
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Comparative Assessment of Regional Fiscal Capacity Calculation Approaches [PDF]
Финансовый журнал, 2020 Three basic methods are employed to assess the fiscal capacity of territories for fiscal equalization: the representative tax system method, the historical data method, and the macroeconomic indicator method.
Igor Yu. Arlashkin
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The Political Determinants of Fiscal Governance in the EU: Towards a New Equilibrium
Politics and Governance, 2023 The article investigates the political determinants of fiscal governance in the EU. Since the outset of the Economic and Monetary Union, the EU adopted a model of fiscal regulation which attempted to keep government debt and deficit in check to avoid ...
Marco Buti, Sergio Fabbrini
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Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022 The literature continues to debate the effects of democracy and fiscal capacity on economic growth, both partially and jointly. To remedy the literature puzzle, this study examines the economic growth effects of democracy and fiscal capacity in 34 ...
Hidsal Jamil +2 more
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On Deficits and Symmetries in a Fiscal Capacity [PDF]
SSRN Electronic Journal, 2015 There is a growing debate about complementing the European Monetary Union by a more comprehensive fiscal union. Against this background, this paper emphasizes that there is a trade-off in designing a system of fiscal transfers ("fiscal capacity") in a union between members of different size.
Hebous, Shafik, Weichenrieder, Alfons J.
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DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLAND
Polityki Europejskie, Finanse i Marketing, 2020 The structure of the financial system of local government units (LGUs) determines the efficiency of its operation and development opportunities. Such a system should take into account both appropriately assigned sources of its own revenues as well as ...
Elżbieta Malinowska-Misiąg
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The Coexistence of Fiscal Sovereignties: The Post‐Pandemic European Union in Comparative Perspective
Politics and Governance, 2023 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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Concept of Vertical Fiscal Imbalance in the Analysis of Fiscal Sustainability at the Regional Level [PDF]
Финансовый журнал, 2021 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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Achievements and unfinished agenda of the fiscal equalization system in Croatia
Public Sector Economics, 2022 Revenue sharing arrangements and the fiscal equalization system in Croatia have long been perceived as inadequate and ineffective. The reform of personal income tax sharing implemented in 2018 was accompanied by a new fiscal capacity equalization system.
Marko Primorac +2 more
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