Results 11 to 20 of about 775 (255)
UKRAINIAN FISCAL EQUALIZATION: DOES IT NEED AN IMPROVEMENT?
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
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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?
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
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
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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Fiscal Equalization Under Political Pressures [PDF]
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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Reforming the Federal Fiscal Stabilization Program [PDF]
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]
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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The restructuring of the fiscal equalization system in Croatia [PDF]
The aim of this paper is to propose a model of fiscal equalization in Croatia. This paper tests the hypothesis of a lack of effectiveness of the existing fiscal equalization model compared to a model that would be based on alleviating the difference ...
Marko Primorac
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Local Fiscal Equalization in Estonia: Is a Reform Necessary? [PDF]
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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