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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. We examinewhether German state governments pursue sustainable fiscal policies taking intoaccount fiscal equalization transfers.
Niklas Potrafke, Markus Reischmann
core +9 more sources
Fiscal Equalization and Political Conflict [PDF]
, 2014 In this paper we analyze the political viability of equalization rules in the context of a decentralized country. In concrete terms, we suggest that when equalization devices are perceived as unfair by one or more regions, political conflict may emerge as a result. Political conflict is analysed through a non cooperative game.
Maria Cubel, Cubel Maria
exaly +5 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
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 tend to favour larger jurisdictions.
Thiess Büttner, Fédéric Holm-Hadulla
openaire +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 +1 more source
Financial Equalization in the Conditions of Reform of the Public Finance Management System [PDF]
Облік і фінанси, 2020 In connection with the expiration, in 2020, of basic regulatory and legal acts coordinating the implementation of the decentralization, it is needed to actualize and determine further directions of reform of the public finance management system.
Tetyana Paliychuk +2 more
doaj +1 more source
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 multijurisdictional systems, are thought to be a prerequisite for both efficiency of the internal market and the equity objective of the equal treatment of equals.
Christos Kotsogiannis, Robert Schwager
openaire +4 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 +1 more source
UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT?
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015 The article states that existing economic and social differences between territories in Ukraine call for use of fiscal equalization instruments. The study shows that implementation of formula-based fiscal equalization has led to a virtually full ...
S. Slukhai
doaj +1 more source