Results 51 to 60 of about 38,133 (179)

The unfunded mandates in local governments financing crises experiences from Estonia. Finantskatteta ülesanded kohalike omavalitsuste finantsides: kriisikogemused Eestist

Eesti Majanduspoliitilised Väitlused, 2015
In many countries occur problems from unfunded mandates related to a shift of a function by an upper tier of government to lower rank governments without providing the lower one with financial means to perform these functions.
Peter Friedrich, Janno Reiljan
doaj   +1 more source

Determining General and Specific Purpose Transfers : An Integrated Approach [PDF]

This study attempts to provide an alternative methodology to calculate the horizontal equalization transfers. This methodology follows the Australian horizontal equalization principle using a panel model methodology where both revenue and expenditure ...
D.K.Srivastava, Richa Saraf
core   +1 more source

The system of horizontal fiscal equalization in the context of ensuring the implementation of the principles of unity and fairness of the budget system of Ukraine

Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка
The article is dedicated to defining the peculiarities of the system of horizontal fiscal equalization and substantiating the proposal for its improvement in terms of ensuring the implementation of the principles of equality and fairness of the budget ...
N. Yaroshevych, I. Kondrat
doaj   +1 more source

The Impacts of Fiscal Decentralization, Institutional Transformation, and Regional Revenue on Income Disparities between Provinces in Indonesia

Journal of Economics, Business & Accountancy Ventura, 2018
This study aims to determine the impacts of fiscal decentralization, institutional transformation, and regional revenue to the income disparity among the provinces in Indonesia.
Yohanes Maria Vianey Mudayen, Herry Maridjo   +1 more
doaj   +1 more source

Federal Tax Competition and the Efficiency Consequences for Local Taxation of Revenue Equalization [PDF]

Recent work has shown that a system of equalization grants can limit tax competition among lower-level governments. The structure of such models, however, does not allow for the federal to be an active player but its role is being limited in the ...
Christos Kotsogiannis
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Corporate income taxation of multinationals and fiscal equalization [PDF]

, 2009
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 ...
Liesegang, Caterina, Runkel, Marco
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The Influence of Local Revenue and Equalization Fund on Economic Growth in East Nusa Tenggara Province

Jurnal Ekonomi Pembangunan, 2019
Fiscal decentralization is a policy made by the government to reduce fiscal dependence on the central government and create financial independence in the region.
Safira Dini Aini, Endah Kurnia, Sunlip Wibisono   +2 more
doaj   +3 more sources

Revenue Equalization Systems in a Federation with Tax Evasion [PDF]

We analyse how vertical or horizontal fiscal equalization affects the overprovision of local public goods due to vertical fiscal externality, when there is tax evasion.
Alessandro Petretto, Lisa Grazzini
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Cities in Fiscal Equalization [PDF]

Redistributive grants schemes, such as fiscal equalization, are a common characteristic of local public finance in several countries. However, large and small jurisdictions are treated differently by the respective fiscal equalization schemes that often ...
Fédéric Holm-Hadulla, Thiess Buettner
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"Fiscal Equalization in Japan: Assessment and Recommendations" [PDF]

Intergovernmental fiscal relations in Japan have been strained in recent years. This paper seeks to assess the Japanese equalization transfer in the light of the theory of fiscal federalism.
Nobuki Mochida, Paul A. R. Hobson, Robin W. Boadway   +2 more
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