Results 11 to 20 of about 7,484 (214)

Fiscal Competition and the Composition of Public Expenditure: An Empirical Study

Contemporary Economics, 2012
This paper investigates whether fiscal competition affects the structure of public spending, where theory predicts a shift from residential public goods to industrial public goods.
Hannes Winner
doaj   +1 more source

Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience [PDF]

Финансовый журнал, 2022
Recent changes in the Russian tax legislation aimed at weakening the tax powers of the federal subjects in relation to profit tax open the question of a reasonable degree of limitation of the fiscal autonomy of Russian regions, as well as the regulation ...
Michael V. Alexeev, Andrey V. Korytin, Elena V. Melkova   +2 more
doaj   +1 more source

Changes in direct and indirect taxation in the process of the EU tax system reform [PDF]

Megatrend Revija, 2015
Proceeding from the changes in direct and indirect taxation in the process of the EU tax system reform and the fact that new trends bring about vital social changes, the research in this area could add to the understanding of economic development of ...
Miletić Vesna
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Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment [PDF]

E3S Web of Conferences, 2020
International tax competition requires tax reforms from all countries in the world. To meet international standards, countries use different methods to attract resources to their economies.
Shakbutova Aliya, Saparbayev Abdizhapar, Stanislaw Popek, Makulova Aiymzhan, Nurmukhan Aigerim   +4 more
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Fiscal decentralization, local government competition and farmland conversion in China: the co-integration analysis and the GMM estimation based on the inter-provincial panel data

Agricultural Economics (AGRICECON), 2013
Based on the Chinese provincial panel data from 1995 to 2008, using the panel co-integration method, this paper presents an empirical study on the long-term equilibrium relationship between the fiscal decentralization, the local government competition ...
Xu HENGZHOU, Yin HONGCHUN, Guo YUYAN
doaj   +1 more source

Incentivi fiscali e politiche di sviluppo economico regionale in Europa (Fiscal Incentives and Regional Economics Development Policies in Europe)

Moneta e Credito, 2012
The paper shows that fiscal policy and tax incentives are more effective than monetary policy and monetary incentives in supporting a regional development policy among European regions.
Beniamino Moro
doaj   +1 more source

Inter-jurisdictional fiscal competition: a review of the literature and policy recommendations

Brazilian Journal of Political Economy, 2005
This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some ...
Sergio Guimarães Ferreira, Ricardo Varsano, José Roberto Afonso   +2 more
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Considerations Regarding the International Taxation [PDF]

Theoretical and Applied Economics, 2007
Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure ...
Tatiana Mosteanu, Mihaela Iacob
doaj   +1 more source

Multi-dimensional competition in local governments, performance pressures, and corporate green innovation in China

Journal of Applied Economics
Based on the panel data of China’s listed companies from 2009 to 2020, this paper examines the relationship between multi-dimensional competition among local governments and corporate green innovation.
Lina Ma, Xueyu Xing, Najaf Iqbal
doaj   +1 more source