Results 261 to 270 of about 2,577 (299)

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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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,
Timm Bönke, Carsten Schröder, Beate Jochimsen   +2 more
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Symposium on Fiscal Disparity and Equalization

Public Finance and Management, 2014
This symposium provides scholars in public finance and management with a forum to showcase some new research on fiscal disparity and equalization. In the last decades, many countries and regions have established fiscal equalization programs to address the interregional or inter-local fiscal disparity, which is caused by differences in revenue-raising ...
Yonghong Wu, Bo Zhao
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The politics of fiscal equalization in Switzerland

2016
Cette thèse cumulative veut contribuer à la littérature sur la redistribution horizontale, à la fois en Suisse et dans le monde. S'appuyant sur quatre articles, la thèse étudie différents aspects de la péréquation financière, tant au niveau fédéral qu'au niveau cantonal.
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Fiscal Equalization: The Canadian Experience

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 ...
openaire   +1 more source

Fiscal Equalization in Spain

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
openaire   +1 more source

Fiscal equalization

Marie Breuille, Julie Le Gallo
  +4 more sources

Intergovernmental transfers and fiscal equalization across the north‐eastern states of India: Evidence from panel data

Journal of Public Affairs, 2023
Gargee Sarmah, Prasant Kumar Panda
exaly  

Fiscal decentralization and equalization transfers in Georgia: evidence from municipality-level data

Post-Communist Economies, 2020
Petr Janský, Miroslav Palanský
exaly