Results 1 to 10 of about 7,221 (247)
The central budget of a country collects only a fraction of the total fiscal revenues and executes only o fraction of the national public expenditures, the rest of the revenues and expenditures becoming the responsability of subnational governments.
Tatiana Mosteanu, Mihaela Iacob
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Vertical Fiscal Imbalance and Regional Economic Growth [PDF]
This study examines the impact of fiscal decentralization on regional economic growth using panel data for 82 subjects of the Russian Federation for the period 2005-2018. General theoretical framework was drawn from the second-generation theory of fiscal
Boris I. Alekhin
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The effect of fiscal decentralization on economic growth in sub-national governments of Ethiopia: A two-step system general methods of moments (GMM) approach [PDF]
The study examines the impact of fiscal decentralization on Ethiopia’s Subnational (Regional) economic growth. The study followed a quantitative research procedure employing data from 2008 to 2021.
Million Adafre Bushashe +1 more
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Mergers in fiscal federalism [PDF]
This paper analyzes mergers of regions in a two-tier setting with both horizontal and vertical tax competition. The merger of regions induces three eects on regional and local tax policies, which are transmitted both horizontally and vertically: i) an alleviation of tax competition at the regional level, ii) a rise in the regional tax base, and iii) a ...
Breuillé, Marie-Laure +1 more
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The organisation of responsibilities and finances between different levels of the state is a fundamental task for governments in achieving their political and public policy goals. This arrangement of powers and resources underpins how funding is allocated and distributed between government levels and geographical areas. Fiscal federalism refers to this
Christoph A. Schaltegger, Marco Portmann
+12 more sources
Multi-level fiscal system in Bosnia and Herzegovina: evolution and coping with economic crisis [PDF]
Fiscal federalism in Bosnia and Herzegovina is characterized by multi-level asymmetric architecture of government sector and a high degree of fiscal decentralization.
Dinka Antić
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AbstractFrom the year 2020 onwards, major constitutional changes have inverted former principles of German fiscal federalism and have led to further vertical fiscal imbalances. The latest reform of Germany’s fiscal federalism strengthens the federal level in general and the executive branches at the federal and state (Laender) tiers of government in ...
Bury, Yannick, Feld, Lars P.
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Effects of Federalism on Social Policies in a Comparative Perspective: Argentina and Brazil
This article analyzes the relationship between federative institutions and social policies in the new constitutional order in Argentina and Brazil. It draws on literature and data to describe two characteristics of federalism in both countries and relate
Márcia Miranda Soares +1 more
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The Second-Generation Theory of Fiscal Federalism: A Critical Evaluation
This paper evaluates the second-generation theory (SGT) of fiscal federalism. It spells out the main arguments of the theory and discusses the fiscal architecture of Nigerian federalism with a view to using the case study to work out the strengths and ...
Ejobowah John Boye
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Taxation, revenue allocation and fiscal federalism in Nigeria: Issues, challenges and policy options [PDF]
Taxation is one of the most important and easy sources of revenue to any government, as the government possesses inherent power to impose taxes and levies.
Salami Adeleke
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