Results 21 to 30 of about 2,577 (299)

The restructuring of the fiscal equalization system in Croatia [PDF]

Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2014
The aim of this paper is to propose a model of fiscal equalization in Croatia. This paper tests the hypothesis of a lack of effectiveness of the existing fiscal equalization model compared to a model that would be based on alleviating the difference ...
Marko Primorac
doaj  

Competing in taxes and investment under fiscal equalization [PDF]

Journal of Public Economics, 2006
The paper considers a model of a federation with two heterogeneous regions that try to attract the capital by competing in capital income taxes and public investment that enhance the productivity of capital. The regions' choices determine the allocation of capital across the regions and their revenues under a tax sharing scheme.
Jean, HINDRIKS, Susana, PERALTA, Sholmo, WEBER   +2 more
openaire   +4 more sources

Fiscal Measures to Boost the Economic Development of Russian Territories [PDF]

Финансовый журнал, 2020
Two possible directions of fiscal measures aimed at improving Russian territories’ economic development are discussed in the paper: one at the level of largest agglomerations and another one at the regional level.
Alexander D. Andryakov, Evgeniy A. Dombrovskiy   +1 more
doaj   +1 more source

Comparative Assessment of Regional Fiscal Capacity Calculation Approaches [PDF]

Финансовый журнал, 2020
Three basic methods are employed to assess the fiscal capacity of territories for fiscal equalization: the representative tax system method, the historical data method, and the macroeconomic indicator method.
Igor Yu. Arlashkin
doaj   +1 more source

Federal Intergovernmental Transfers and the Level of Intraregional Fiscal Decentralization in Russia [PDF]

Финансовый журнал, 2019
The article discusses the federal tools to expand the relative (to the regional level) financial capacity of local budgets in Russia’s budgetary system.
Evgeny N. Timushev
doaj   +1 more source

Amalgamation and Local Finance: A Case Study of Ukraine

Central European Public Administration Review, 2022
Purpose: The article aims to measure the impact of the voluntary amalgamation approach applied in Ukraine in the course of the decentralization reforms undertaken over a period of five years, and assess how much these reforms have been successful in ...
Glendal Wright, Sergii Slukhai, Bohdan Yakymchuk   +2 more
doaj   +1 more source

Accountability and fiscal equalization

Journal of Public Economics, 2008
Abstract A common feature of multi-jurisdictional systems is equalization programs. The implementation of such programs, that is based on some measurement of sub-national fiscal capacity and effort, is particularly complex. Within a political economy model, this paper analyzes the impact of such systems on accountability, identifying a positive and
Schwager, Robert, Kotsogiannis, Christos
openaire   +2 more sources

Federalism, Grants, and Fiscal Equalization [PDF]

National Tax Journal, 1999
Buchanan's model of fiscal equalization, widely dis- cussed in Canadian literature and aimed at horizontal equity across the member jurisdictions of a federation, is reexamined. The first section traces its development. The second section raises some critical issues and examines the rationale of capacity equalization as an alternative approach.
Mieszkowski, Peter, Musgrave, Richard A.
openaire   +2 more sources

Improving the Assessment of Regional Tax Capacity by Selected Types of Taxes [PDF]

Финансовый журнал
Sub-federal authorities have the power to administer transportation tax, gambling tax, local taxes and taxes on total income, including setting rates, providing benefits or determining the tax base, which makes these taxes an important instrument of sub ...
Igor Yu. Arlashkin
doaj   +1 more source

Intergovernmental Fiscal Instruments for Stimulating Regional Economic Growth in Russia [PDF]

Финансовый журнал, 2020
The article examines the instruments used in intergovernmental fiscal relations in order to promote economic growth of the regions of the Russian Federation.
Igor Yu. Arlashkin
doaj   +1 more source