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...

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...

Fiscal federalism concerns the division of policy responsibilities among different levels of government. Many current economic and policy developments, such as globalization, environmental crises and rising inequality, may not appear to be favorable to fiscal federalism, yet countries are...

Against the backdrop of COP28, this paper investigates the impact of intergovernmental fiscal transfers (IGFT) on climate change commitments in India. Within the analytical framework of environmental federalism, we tested the evidence for the Environmental Kuznets Curve (EKC) using a panel model...

The objective of this work is to analyze the impact of fiscal decentralization on the behavior of Brazilian municipal policymakers. This work uses the first three cutoffs of the transfer rules of the Municipal Participation Fund (FPM) and applies a regression discontinuity designs (RDD) to...