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Neutrality of Intergovernmental Transfers
2019In 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
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INTERGOVERNMENTAL TRANSFERS AND DECENTRALISATION IN INDONESIA
Bulletin of Indonesian Economic Studies, 2001A fundamental restructuring of intergovernmental relations involving decentralisation and expanded autonomy for provincial and local governments is under way in Indonesia. This paper explores the intergovernmental financial system that preceded the new General Allocation Fund (DAU), with particular attention to the old Inpres development grants.
Christopher Silver +2 more
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Local Fiscal Response to Intergovernmental Transfers
The Review of Economics and Statistics, 1980A N extensive literature has developed on the impact of intergovernmental transfers on the budgetary decisions of state and local governments. In the more recent studies, models of fiscal response based on consumer utility maximization models are derived and tested, usually on a cross-section data base.1 The model in this paper, along the lines of ...
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1997
Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management ...
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Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management ...
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Tax Arrangements and Intergovernmental Transfers
Publius: The Journal of Federalism, 1977The significance of intergovernmental tax arrangements in a federation can only be appreciated in relation to intergovernmental functional responsibilities and the cooresponding financial outlays. The financial outcome of the allocation of taxes and functions among governments in the Australian federation in 1973-74 is summarized in Table 1 ...
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Assessment of intergovernmental revenue transfers
Socio-Economic Planning Sciences, 1993Abstract 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
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Are intergovernmental transfers in China equalizing?
China Economic Review, 2012Abstract Since 1994, China's central government has implemented a sequence of fiscal recentralization measures to increase its equalization capacity and reduce regional income disparities. However, the effect of intergovernmental transfers on equalization has been called into question by anecdotal evidence that seems to suggest that transfers from ...
Bihong Huang, Kang Chen
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Intergovernmental Fiscal Transfers: Principles
2019This chapter presents conceptual guidance on the design of fiscal transfers. It reviews the principles of intergovernmental finance, with a view to drawing some general lessons of relevance to policymakers and practitioners. It provides a taxonomy of grants, their possible impacts on local fiscal behavior, and the accountability of grant recipients to ...
Harry Kitchen +2 more
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Intergovernmental Fiscal Transfers and the Environment
2009Provision of environmental services involves spatial externalities. The costs of provision are borne at the level of provision, but the benefits are realized on a larger scale. Mismatch between the decision-making responsibilities and costs and benefits has been considered a cause for the underprovision of the services.
Surender Kumar, Shunsuke Managi
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Intergovernmental Transfers and Pareto Optimality [PDF]
, 1972 This paper will examine a variety of models in which the affected governments modify their behavior in response to spillover benefits. Initiallly, governments will adjust to the 'income effects' of benefit spill-ins, but it will be shown that intergovernmental compensation will generally be required in order to achieve Pareto optimality.
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