Search Results - subject:"Tax Autonomy"

Local Governments Tax Autonomy, Lobbying, and Welfare

Brusco, Sandro; Colombo, Luca; Galmarini, Umberto - Economics Department, State University of New … - 2010

What degree of tax autonomy should be granted to a regional government on a local tax base? Although the regional … the set of tax instruments available to the local policy maker, i.e. the degree of local tax autonomy. We show that full … tax autonomy is likely to be dominated by minimal tax autonomy when there are many groups of similar size, while the …

Persistent link: https://www.econbiz.de/10008836650

Fiscal decentralization ratios in Czech Republic

Jílek, Milan - In: Acta Universitatis Bohemiae Meridionales 12 (2009) 3, pp. 17-26

decentralization and stagnation of tax autonomy can be seen. …

Persistent link: https://www.econbiz.de/10010638368

Minimum standards, fixed costs and taxing autonomy of subnational governments

Seitz, Helmut - 2008

The paper examines the question how fiscally strong and fiscally weak states respond to taxing autonomy at the state level, a subject that is currently under debate in Germany where states do have virtually no power to tax. We use a simple theoretical model that incorporates state surtaxes on...

Persistent link: https://www.econbiz.de/10010264393

Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs: eine empirische Analyse des deutschen Finanzausgleichs

Broer, Michael - 2008

In the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Länder above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75%. To prevent Länder from getting payments form...

Persistent link: https://www.econbiz.de/10010264998

Austria; Selected Issues

International Monetary Fund (IMF); International … - 2008

Austria’s federal system comprises the federal government and nine provinces (Länder). The federal system is rather centralized by international standards, with the federal government (including social security funds) accounting for about 70 percent of general government spending, the...

Persistent link: https://www.econbiz.de/10011244961

Local Service Provision in Selected Oecd Countries; Do Decentralized Operations Work Better?

Ahmad, Ehtisham; Brosio, Giorgio; Tanzi, Vito - International Monetary Fund (IMF) - 2008

There is a widespread presumption that decentralization improves public service provision. This has led to policy prescriptions that are assiduously adhered to by countries and international. This paper reviews the recent evidence from OECD countries-which is seen to be inconclusive. This...

Persistent link: https://www.econbiz.de/10005248262

Political Economy of Multi-Level Tax Assignments in Latin American Countries; Earmarked Revenue Versus Tax Autonomy

Brosio, Giorgio; Ahmad, Ehtisham - International Monetary Fund (IMF) - 2008

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the...

Persistent link: https://www.econbiz.de/10005263686

Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs: eine empirische Analyse des deutschen Finanzausgleichs

Broer, Michael - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2008

Persistent link: https://www.econbiz.de/10005068840

Minimum Standards, Fixed Costs and Taxing Autonomy of SubnationalGovernments

Seitz, Helmut - CESifo - 2008

Persistent link: https://www.econbiz.de/10005406145

Bundesstaatsreform und Zukunft der Finanzverfassung

Kitterer, Wolfgang - 2007

arrangements minimizing tax sharing between different layers of government and strengthening tax autonomy of the sub …

Persistent link: https://www.econbiz.de/10010297017