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Fiscal equalization under political pressures [PDF]
SSRN Electronic Journal, 2015 We examine the design of fiscal equalization transfers aimed at interregional redistribution in a setting in which special interest groups distort the fiscal policies of local governments.
Esteller Moré, Alejandro +2 more
core +5 more sources
Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Swiss Journal of Economics and Statistics, 2022 This paper develops a model of Tiebout sorting with decentrally determined progressive income taxation and a built-in fiscal equalization scheme that redistributes money from richer to poorer regions.
Florian Kuhlmey
doaj +3 more sources
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
doaj +2 more sources
Fiscal equalization schemes and fiscal sustainability [PDF]
SSRN Electronic Journal, 2012 Fiscal sustainability tests have largely ignored the institutional setting of fiscal policy making. Fiscal equalization schemes in federal states are one such institution.
Potrafke, Niklas, Reischmann, Markus
core +9 more sources
Fiscal Equalization and Yardstick Competition [PDF]
SSRN Electronic Journal, 2006 A multi-jurisdictional system is thought to improve, through yardstick competition, accountability. At the same time equalization programs, a common feature of multi-jurisdictional systems, are thought to be a prerequisite for both efficiency of the ...
Christos Kotsogiannis, Robert Schwager
core +8 more sources
Asian Development ReviewThe People’s Republic of China’s (PRC) fiscal system is characterized by very high expenditure decentralization and heavy reliance on transfers to finance public services.
XIAO TAN, YING TAN
doaj +2 more sources
Fiscal Equalization and the Tax Structure [PDF]
Regional Science and Urban Economics, 2018 Abstract This paper studies the impact of redistributive fiscal equalization transfers on the choice between a distortionary capital tax and a non-distortionary land tax at the local layer of government. In a standard tax competition model, the paper shows that this impact is ambiguous in that, depending on the motives driving local policy choices ...
Fédéric Holm-Hadulla
semanticscholar +3 more sources
Evaluating the current equalization grant to counties in Croatia [PDF]
Financial Theory and Practice, 2010 This paper assesses the design of the 2005 equalization grant to the counties in Croatia. Since no allocation formula for this grant has ever been publicly disclosed, this paper provides an analysis and explanation of the aforesaid formula.
Mihaela Bronić
doaj +6 more sources
Fiscal equalization and lobbying [PDF]
International Tax and Public Finance, 2017 Inter-regional redistribution through tax-base equalization transfers is examined in a setting in which taxpayers, organized as lobby groups, influence policy making. With lobbying only at the local level on tax rates, social welfare maximization implies, ceteris paribus, high (low) equalization rates on the tax bases backed by the strong (weak) lobby ...
Alejandro Esteller‐Moré +2 more
semanticscholar +5 more sources
Agglomeration, tax competition, and fiscal equalization [PDF]
International Tax and Public Finance, 2008 This paper analyzes the impact of fiscal equalization on asymmetric tax competition when positive agglomeration externalities are present. It shows that equalization of standardized tax revenue improves the spatial allocation of capital provided that ...
Matthias Wrede
core +7 more sources