Results 231 to 240 of about 241,913 (291)

Intergovernmental transfers and tax noncompliance

International Tax and Public Finance, 2019
This study investigates the effect of intergovernmental transfers on firms’ tax noncompliance. Using data from China where intergovernmental transfers vary substantially, we find that a large amount of intergovernmental transfers leads to a high degree of firms’ tax noncompliance.
Bing Ye, Xunyong Xiang
exaly   +2 more sources

Intergovernmental Transfers and Poverty Alleviation [PDF]

open access: possibleEnvironment and Planning C: Government and Policy, 1995
In this paper the design of intergovernmental transfer schemes in a federation is analysed, focusing on schemes that can have a significant impact on improving interpersonal distribution in the sense of alleviating poverty. It is argued that states with a lower income have larger concentrations of poor persons and that their ability to combat poverty ...
M G Rao, A Das-Gupta
openaire   +1 more source

Neutrality of Intergovernmental Transfers

2019
In this chapter, we extend the model of a two-level government constructed by Boadway and Keen (Int Tax Finance 3:137–155, 1996) to include a third level and derive the optimal tax and intergovernmental transfer system. We analyze whether the second-best allocation can be replicated when three types of intergovernmental transfer schemes are available ...
Tsuyoshi Shinozaki   +2 more
openaire   +1 more source

Assessment of intergovernmental revenue transfers

Socio-Economic Planning Sciences, 1993
Abstract This paper employs data envelopment analysis (DEA) to study intergovernmental transfers of revenue from central to local government, termed local aid in the Commonwealth of Massachusetts. The pattern of transfers is evaluated relative to DBA efficiency measures.
Agha Iqbal Ali   +2 more
openaire   +1 more source

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