Results 91 to 100 of about 38,133 (179)

Globalization, Tax Competition and Fiscal Equalization [PDF]

open access: yes, 2004
Recent empirical evidences suggest that the economic globalization has likely favored the emergence of harmful tax competition among major industrialized countries. This paper analyzes the ability of Öscal equalization to weaken the international tax competition when the economies are not perfectly integrated and the private sector is imperfectly ...
Riou, Stéphane, Gaigne, Carl
openaire   +2 more sources

Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany [PDF]

open access: yes
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will
Buettner, Thiess   +2 more
core  

Government risk premiums in the bond market: EMU and Canada [PDF]

open access: yes
This paper focuses on risk premiums paid by central governments in Europe and sub-national governments in Germany, Spain, and Canada. With regard to the European governments, we are interested in how these premiums were affected by the introduction of ...
Schuknecht, Ludger   +2 more
core  

Canada’s Equalization Formula: Peering Inside the Black Box.. and Beyond

open access: yesThe School of Public Policy Publications, 2014
Ontario only started receiving equalization payments, for the first time in its history, in 2009. As soon as Ontario slipped into that “have-not” status, the federal government imposed a cap on the growth of equalization payouts. That led to substantial
Jim Feehan
doaj  

Electoral rules and incentive effects of fiscal transfers: evidence from Germany

open access: yes, 2010
The impact electoral rules and fiscal equalization programs have for local públic finance are separately analyzed in the literature. This paper empirically analyzes whether legislator elected under different rules respond differently to changes in fiscal
Egger, Peter   +2 more
core  

Budget Rules, Fiscal Consolidation and Government Spending:Implications for Federal Transfers [PDF]

open access: yes
This paper examined the nature of fiscal consolidation during the era of rule based fiscal control in states and its implications for federal transfers.
Pinaki, Chakraborty
core   +1 more source

Leviathans, Federal Transfers, and the Cartelization Hypothesis [PDF]

open access: yes
Federal fiscal arrangements are argued to give rise to tacit collusion among competing Leviathans (Brennan and Buchanan, The Power to Tax, CUP, 1980).
Marko Koethenbuerger
core  

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