Results 11 to 20 of about 394,540 (302)
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
Fiscal Equalization and Tax Enforcement
German Economic Review, 2017 AbstractIn 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
semanticscholar +2 more sources
Fiscal equalization, government expenditures and endogenous growth [PDF]
International Tax and Public Finance, 2015 This paper analyzes the effect of a fiscal equalization system on the composition of government expenditures of subnational governments. We incorporate vertical equalization transfers with optimal choice of the composition of government expenditures in an endogenous growth model and show that such transfers reduce the incentives of recipient ...
Philippe Cyrenne, Manish Pandey
semanticscholar +2 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
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
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
Fiscal equalization as a driver of tax increases: empirical evidence from Germany
International Tax and Public Finance, 2020 This paper exploits the devolution of taxing powers in the German federation to study the effects of fiscal equalization on subnational governments’ tax policy.
Thiess Büttner, Manuela Krause
semanticscholar +2 more sources
Assessing the 2019 Redesign of Bulgarian Fiscal Equalization System
Yearbook of UNWE, 2021 In many countries the narrowing of horizontal fiscal imbalance at local government level is an important issue of national fiscal policy. Large fiscal disparities at municipal level could lead either to lower service levels in fiscally poor regions or to
semanticscholar +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