Results 161 to 170 of about 38,133 (179)
Some of the next articles are maybe not open access.
Fiscal Equalization in Germany
2008This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are analyzed in depth, namely: tax assignment, equalization ...
openaire +1 more source
Fiscal Equalization and Tax Enforcement
German Economic Review, 2017AbstractIn many countries organized as federations, fiscal equalization schemes have been implemented to mitigate vertical or horizontal imbalances. Such schemes usually imply that the member states of the federation can only partly internalize (marginal) tax revenue before redistribution.
Timm Bönke +2 more
openaire +1 more source
Tax Competition and Fiscal Equalization
International Tax and Public Finance, 2002This paper analyzes the relation between tax competition and fiscal equalization. In particular, it asks the question whether fiscal equalization schemes can mitigate inefficient tax competition. Two transfer schemes are considered: tax revenue and tax base equalization schemes.
openaire +1 more source
Fiscal Equalization: The Canadian Experience
2008This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are analyzed in depth, namely: tax assignment, equalization ...
openaire +1 more source
Fiscal Capacity Equalization and Economic Efficiency [PDF]
, 2004 Fiscal capacity equalisation, at least of the type implemented in Australia, is shown to link regions together through a grant distribution formula that creates an incentive for regions to act strategically in order to influence the size of their grant. This behaviour distorts the provision of local public goods away from optimal levels of provision by
Jeff Petchey, Sophia Levtchenkova
openaire
This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are analyzed in depth, namely: tax assignment, equalization ...
Jesús Ruiz-Huerta Carbonell +1 more
openaire +1 more source
Jesús Ruiz-Huerta Carbonell +1 more
openaire +1 more source
Fiscal Equalization in Germany
This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are analyzed in depth, namely: tax assignment, equalization ...openaire +1 more source