Search Results - subject:"Fiscal equalization"

Corporate income tax competition and efficient tax base equalization

Matsumoto, Mutsumi; Ogawa, Hikaru - In: Economics of governance 24 (2023) 1, pp. 109-118

Persistent link: https://www.econbiz.de/10014330198

Partisanship and the effectiveness of fiscal equalization : evidence from French municipalities

Jaaidane, Touria; Larribeau, Sophie - 2023

Persistent link: https://www.econbiz.de/10013557098

Tiebout sorting with progressive income taxation and a fiscal equalization scheme

Kuhlmey, Florian - In: Swiss journal of economics and statistics 158 (2022) 1, pp. 1-21

-in fiscal equalization scheme that redistributes money from richer to poorer regions. Both aspects are central to policy makers …: the progressivity for equity reasons and the fiscal equalization to prevent an underprovision of the publicly provided … determined tax rates causes strong segregating forces that can only to some extent be compensated by the fiscal equalization …

Persistent link: https://www.econbiz.de/10013269796

Tax competition and tax base equalization in the presence of multiple tax instruments

Matsumoto, Mutsumi - In: International tax and public finance 29 (2022) 5, pp. 1213-1226

Persistent link: https://www.econbiz.de/10013438513

Equalization transfers based on spending needs and fiscal capacity of state governments in India

Shanmugam, K.; Shanmugam, K. R. - 2022

Persistent link: https://www.econbiz.de/10014226731

Vertical externalities within multi-level welfare programs : does central government welfare spending crowd out regional spending?

Ayala Cañón, Luis; Herrero, Ana; Martinez-Vazquez, Jorge - 2024

Persistent link: https://www.econbiz.de/10014575192

Fiscal transfers from the union to states and healthcare in India

Raj, Janak; Ranjan, Rahul; Gupta, Vrinda; Shrawan, Aakanksha - 2024

Persistent link: https://www.econbiz.de/10014549695

Against the tide : how changes in political alignment affect grant allocation to municipalities in Hungary

Vasvári, Tamás; Longauer, Dóra - In: Public choice 198 (2024) 3/4, pp. 467-492

Persistent link: https://www.econbiz.de/10014550413

Refining Indonesia's Intergovernmental Transfers Mechanism

Blum, Jurgen Rene; Chattha, Muhammad Khudadad; Ilman, … - 2024

This paper discusses the application of the conceptual framework for potential revenue estimation using Indonesia's existing macroeconomic indicators. The authors find that Gross Regional Domestic Product (GRDP), population, and urbanization rate are good predictors for most tax sources. These...

Persistent link: https://www.econbiz.de/10014578861

Wealth tax mobility and tax coordination

Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2024

We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax rates. We find the mobility responses to...

Persistent link: https://www.econbiz.de/10014514893

1
2
3
4
5
6
7
8
9
10
Next
Last