Results 211 to 220 of about 775 (255)

Does digital economy development enhance Chinese residents' health? Impact and mechanism. [PDF]

BMC Public Health
Gao Y, Yang Y, Lu J, Chen C, Liang X.
europepmc   +1 more source

Spatiotemporal evolution and configurational pathways of synergistic green development in the Yangtze river economic belt. [PDF]

Sci Rep
Zheng L, Yang X, Yu W, Zhang J.
europepmc   +1 more source

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Fiscal Equalization and Tax Enforcement

German Economic Review, 2017
Abstract In 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. Aside from the internalized marginal revenue,
Beate Jochimsen
exaly   +2 more sources

Fiscal equalization and school finance

National Tax Journal, 1994
ANDREW RESCHOVSKY* There is a long tradition in the United States of local provision of elementary and secondary public education. In the early years of the nation, “public” edu- cation was financed primarily through voluntary contributions from local resi- dents and from direct payments by par- ents.
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Fiscal equalization: an empty box?

National Tax Journal, 1994
Argues that equalization policies have been advocated on the grounds of efficiency and equity. A case can be made for a policy to assist governments with constituencies that are disproportionately poor.
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Fiscal Equalization in Spain

2008
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, Ana Herrero Alcalde   +1 more
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Political Economy of Fiscal Equalization: The Case of Croatia

Lex localis - Journal of Local Self-Government, 2017
Due to ineffectiveness in mitigating fiscal inequalities, Croatian fiscal equalization system has recently been reformed. Before that, criteria for application of fiscal equalization instruments were based on a status of local government units in areas of special national concern and hill and mountainous areas.
Bajo, Marko, Primorac, Marko
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Fiscal Equalization in Germany

2008
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 ...
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Tax Islands, Fiscal Equity, and Fiscal Equalization

Public Finance Quarterly, 1976
Equalization of the tax bases of a federal system has been approached by the economic literature from the perspectives of both equity and Abstract efficiency. These arguments for equalization have generally assumed unrestricted mobility among residents of the federalism. A third approach is considered in this paper, in which it is argued that districts
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Tax Competition and Fiscal Equalization

International Tax and Public Finance, 2002
This 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.
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