Results 281 to 290 of about 394,540 (302)

Fiscal equalization

Marie Breuille, Julie Le Gallo
  +4 more sources

The practice of fiscal equalization: a political economy clarification

, 2020
B. Dafflon, F. Vaillancourt
semanticscholar   +1 more source

Fiscal Capacity Equalization and Economic Efficiency [PDF]

, 2004
Fiscal capacity equalisation, at least of the type implemented in Australia, is shown to link regions together through a grant distribution formula that creates an incentive for regions to act strategically in order to influence the size of their grant. This behaviour distorts the provision of local public goods away from optimal levels of provision by
Jeff Petchey, Sophia Levtchenkova
openaire  

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

Tax competition and fiscal equalization under corporate income taxation

International Tax and Public Finance, 2017
C. Liesegang, M. Runkel
semanticscholar   +2 more sources

Horizontal versus vertical fiscal equalization: the assignment problem

International Tax and Public Finance, 2018
G. Anetsberger, Volker Arnold
semanticscholar   +2 more sources

The Bavarian Municipal Fiscal Equalization Scheme: Emphasis on Equity Rather than Efficiency

FinanzArchiv / Public Finance Analysis (FA), 2019
Isabella Lehmann, M. Wrede
semanticscholar   +1 more source

The Efficiency of Fiscal Equalization. The Case Study of Municipalities in Poland

, 2017
Sławomira Kańduła
semanticscholar   +1 more source

Political Economy of Fiscal Equalization: The Case of Croatia

, 2017
Anto Bajo, Marko Primorac
semanticscholar   +1 more source

Fiscal Equalization in Germany

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