Results 31 to 40 of about 394,540 (302)
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 +2 more
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Improving the Assessment of Regional Tax Capacity by Selected Types of Taxes [PDF]
Финансовый журналSub-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
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The New Federal Fiscal Equalisation System 2020: First Results and Evaluation
Wirtschaftsdienst, 2021 The new Federal Fiscal Equalization System became effective on 1 January, 2020. While all public budgets in the federal system of Germany were faced with high decreases in revenues caused by the measures to fight the impacts of the COVID-19 pandemic in ...
André W. Heinemann
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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
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Evaluating Fiscal Equalization In Indonesia [PDF]
, 2006 This paper presents a methodology to evaluate fiscal decentralization focusing on the potential mis-targeting of intergovernmental fiscal equalization transfers. The approach builds on an explicit comparison and the summary measurement of different (horizontal) allocation distributions across states or localities. Whereas formula-based fiscal transfers
Bert Hofman +2 more
openaire +2 more sources
Economics of GovernanceMarginal rates of contribution (MRC), i.e., the rates at which additional revenues are skimmed via larger contributions or lower transfer receipts, quantify the incentives of a fiscal equalization scheme.
Yannick Bury +2 more
semanticscholar +1 more source
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.
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Net Fiscal Flows and the Size of Cities
Raumforschung und Raumordnung, 2016 Which regions contribute most to national growth? Do large cities ‘need’ more expenditure per capita? The relation between these two questions is the subject of a current German discussion, but it is of importance for other countries as well.
Horst Zimmermann
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Incentive effects of fiscal federalism: Evidence for France
Cogent Economics & Finance, 2015 This paper provides an empirical analysis on the question whether equalization payments across regions and transfers from the central government stimulate regional growth or impede it.
Boriss Siliverstovs, Ulrich Thiessen
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Distribution of Federal Equalization Grants: Assessing the Impact of Major Changes [PDF]
Финансовый журналThe purpose of the work is to establish how the main changes in the methodology of distribution of grants from the federal budget for fiscal capacity equalization affected the budget revenues of the constituent entities of the Russian Federation.
Evgeny N. Timushev
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