Results 11 to 20 of about 2,577 (299)
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 agglomeration externalities are sufficiently strong.
Matthias Wrede
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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. Equity always calls for tax-base equalization while efficiency calls for tax-base equalization of fiscal capacities backed by strong lobby groups and for taxrevenue ...
Esteller Moré, Alejandro +2 more
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Fiscal equalization and lobbying [PDF]
International Tax and Public Finance, 2016 Inter-regional redistribution through tax-base equalization transfers is examined in a setting in which taxpayers, organized as lobby groups, influence policy making. With lobbying only at the local level on tax rates, social welfare maximization implies, ceteris paribus, high (low) equalization rates on the tax bases backed by the strong (weak) lobby ...
ESTELLER MORE', Alejandro +2 more
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International Journal for Equity in Health, 2018 Background After economic reform, China experienced rising public health services inequality between the eastern developed and mid-west undeveloped provinces.
Tianxiang Chen +4 more
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Does Intergovernmental Equalization Create Disincentives for Regional Infrastructural Development?
Финансы: теория и практика, 2021 The subject of the research is the relationship between the amount of fiscal equalization grants and the length of transport routes in the regions. The study aims to test the hypothesis that the current formula for intergovernmental equalization creates ...
N. E. Barbashova
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Fiscal Policies for Gender Equality
Journal of Infrastructure Policy and Management, 2022 Preventing economic distortions and providing for gender equality should be a main goal that could be achieved not only by promoting labor laws and ensuring welfare benefits, but also with the design of a tax-benefits system that could address those issues.
Gabriela Rigoni, José A. Stracquadaini
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DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLAND
Polityki Europejskie, Finanse i Marketing, 2020 The structure of the financial system of local government units (LGUs) determines the efficiency of its operation and development opportunities. Such a system should take into account both appropriately assigned sources of its own revenues as well as ...
Elżbieta Malinowska-Misiąg
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Reforming the Federal Fiscal Stabilization Program [PDF]
The School of Public Policy Publications, 2019 The federal Fiscal Stabilization Program is meant to provide financial support for provinces that suffer extraordinary declines in revenues. However, the program only provided $248 million payment to Alberta in 2015-16 in the face of a $8.8 billion ...
Bev Dahlby
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Fiscal equalization and the tax structure [PDF]
Regional Science and Urban Economics, 2018 Abstract This paper studies the impact of redistributive fiscal equalization transfers on the choice between a distortionary capital tax and a non-distortionary land tax at the local layer of government. In a standard tax competition model, the paper shows that this impact is ambiguous in that, depending on the motives driving local policy choices ...
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Local Fiscal Equalization in Estonia: Is a Reform Necessary? [PDF]
SSRN Electronic Journal, 2009 Estonian municipalities perform a broad range of functions, while their fiscal resources are often limited, and large disparities in fiscal capacity prevail within them. Moreover, the power to regulate fiscal affairs is mostly in the hands of the central government.
Peter Friedrich +2 more
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