Results 271 to 280 of about 394,540 (302)
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Fiscal equalization: an empty box?
National Tax Journal, 1994Argues 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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Political science
Does Fiscal Federalism Prevent or Provoke Secessionist Conflicts? This article shows that both insufficient fiscal equalisation and excessive redistribution can provoke contestations – especially when economic grievances of low- and high-income states ...
C. Sharma
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Does Fiscal Federalism Prevent or Provoke Secessionist Conflicts? This article shows that both insufficient fiscal equalisation and excessive redistribution can provoke contestations – especially when economic grievances of low- and high-income states ...
C. Sharma
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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
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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
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Tax Islands, Fiscal Equity, and Fiscal Equalization
Public Finance Quarterly, 1976Equalization 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.
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Regional-local dimension of Russia's fiscal equalization [PDF]
Journal of Comparative Economics, 2008 National equalization policies often are concerned with the quality and accessibility of services delivered at the lowest (or local) level of government. When these policies are implemented in a hierarchical fashion through the intermediate level governments, the central government pursuing equalization goals needs to take into account possible ...
Jorge Martinez-Vazquez, Andrey Timofeev
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Leadership in Tax Competition with Fiscal Equalization Transfers
B.E. Journal of Economic Analysis and Policy, 2016We propose a timing game of asymmetric tax competition with fiscal equalization scheme. The study finds that governments tend to play a sequential-move game as the scale of equalization transfer increases, which explains the emergence of tax leaders in ...
Junichi Haraguchi, Hikaru Ogawa
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Fiscal Equalization in Germany
2008This 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 Competition and Fiscal Equalization
International Tax and Public Finance, 2002This 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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Fiscal Equalization: The Canadian Experience
2008This 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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