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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
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 +4 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
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
Cities in fiscal equalization [PDF]
SSRN Electronic Journal, 2008 Redistributive grants schemes, such as fiscal equalization, are a common characteristic of local public finance in several countries. However, large and small jurisdictions are treated differently by the respective fiscal equalization schemes that often ...
Buettner, Thiess +1 more
core +5 more sources
Apportionment, Fiscal Equalization and Decentralized Tax Enforcement [PDF]
SSRN Electronic Journal, 2008 We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous formation of multiregional companies.
Andreas Reutter, Christian Traxler
core +4 more sources
Incentive Effects of Fiscal Equalization: Has Russian Style Improved? [PDF]
Eastern European Economics, 2009 The effects of inter-government fiscal arrangements on variation in regional economic growth are analyzed for Russia, a country with large cross-regional differences and considerable fiscal redistribution.
Konstantin A. Kholodilin +2 more
core +3 more sources
Reforming Equalization: Balancing Efficiency, Entitlement and Ownership [PDF]
The School of Public Policy Publications, 2014 In this paper, we provide an overview of the equalization grant system in Canada and the issues that have been raised concerning the reform of the fiscal transfer system.
Bev Dahlby
doaj +5 more sources
The Incentive Effects of Equalization Grants on Fiscal Policy [PDF]
The School of Public Policy Publications, 2014 The equalization system has long been considered a vital underpinning of the Canadian federation: a means to create some purported fairness or justice among the provinces, by redistributing the wealth of provinces with larger fiscal capacities to allow ...
Ergete Ferede
doaj +5 more sources