Results 251 to 260 of about 2,577 (299)

Tax Competition and Fiscal Equalization

open access: yesInternational 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.
Marko Köthenbürger
openaire   +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.
openaire   +2 more sources

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.
openaire   +2 more sources

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   +1 more
openaire   +1 more source

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
openaire   +4 more sources

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