Results 41 to 50 of about 38,133 (179)
Fiscal decentralizaton in Croatia: problems of fiscal equalization
Occasional paper series, 2005 In the local government financing system the central government has opted for a central role in the distribution of authorities as well as sources of financing, which can be seen in an increase in the resources that the central government transfers to local government units for the financing of decentralised functions and capital projects.
Bajo, Anto, Bronić, Mihaela
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EL PRINCIPIO CONSTITUCIONAL DE SOLIDARIDAD INTERTERRITORIAL EN ESPAÑA Y EN ALEMANIA: APLICACIÓN Y LÍMITES [PDF]
Revista d'Estudis Autonòmics i Federals, 2014 This article analyses the application of the constitutional principle of fiscal equalization in Spain and Germany focusing on the issue of its limits.
Alberto Vega García
doaj
Fiscal equalization, government expenditures and endogenous growth [PDF]
International Tax and Public Finance, 2014 This paper analyzes the effect of a fiscal equalization system on the composition of government expenditures of subnational governments. We incorporate vertical equalization transfers with optimal choice of the composition of government expenditures in an endogenous growth model and show that such transfers reduce the incentives of recipient ...
Philippe Cyrenne, Manish Pandey
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Fiscal Decentralization in Turkey and Differentiation in Selected Provinces
International Journal of Public Finance, 2018 In this study, fiscal decentralization in Turkey was first considered in terms of the size of local governments within the general government at the macro level, and then the differentiation of fiscal decentralization among the local governments on the ...
Ahmet Güzel, Hakkı Hakan Yılmaz
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Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]
This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula ...
Caterina Liesegang, Marco Runkel
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Local income tax competition with progressive taxes and a fiscal equalization scheme [PDF]
, 2017 This paper develops a model of local income tax competition with a progressive tax scheme and a built-in fiscal equalization scheme. Both aspects are central to policy makers: The progressivity for equity reasons, and the fiscal equalization to prevent a
Kuhlmey, Florian
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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 +2 more
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Urban-rural equalization of basic public services, fertility behavior and growth
International Review of Economics & FinanceThe equalization of basic public services is a central reform priority in China. This study develops a three-period overlapping generations (OLG) model with heterogeneous agents to examine how urban-rural equalization in pension subsidies and public ...
Ning Zhang, Yue Ding
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Regional risksharing and redistribution in the German federation [PDF]
, 2000 We provide empirical estimates of the risksharing and redistributive properties of fiscal equalization among the states of the German federation. Fiscal equalization serves as a mechanism to insure state budgets against asymmetric revenue shocks, but ...
Hepp, Ralf, von Hagen, Jürgen
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Fiscal Equity In Federal Systems
, 2016 This paper examines the normative foundations of fiscal equalization an issue handled, apparently decisively, in a classic paper by James Buchanan (1950).
Brennan, Geoffrey, Pincus, Jonathan J.
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