Results 251 to 260 of about 3,980,582 (331)

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   +3 more sources

Intergovernmental Transfers in Federations

2020
Intergovernmental Transfers in Federations presents a synthesis of international experience of large federations in the most recent times in addressing the most fundamental issue of horizontal and vertical imbalances in their countries through the prism ...
Serdar Yilmaz, F. Zahir
openaire   +2 more sources

Neutrality of Intergovernmental Transfers

New Frontiers in Regional Science: Asian Perspectives, 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   +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

Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia

Public Finance Review, 2023
This study quantifies intergovernmental transfers’ contemporaneous and lagged effects on local tax revenues of districts/municipalities in Indonesia. This study found that transfer as aggregate and unconditional transfers/Dana Alokasi Umum have crowding ...
Prianto Budi Saptono, Gustofan Mahmud
semanticscholar   +1 more source

Fiscal Federalism: The Interaction between Own Revenues and Intergovernmental Transfers in Local Governments—The Case of Municipalities in Buenos Aires

Publius: The Journal of Federalism, 2023
We study the interaction between intergovernmental transfers on the level and the structure of local own revenues. Based on a sample for Argentina’s local governments, specifically the 135 municipalities of the province of Buenos Aires, we find that ...
Alberto Porto, Jorge Puig
semanticscholar   +1 more source

Home - About - Disclaimer - Privacy