Some measure of fiscal capacity should be an important component of the system of equalization transfers for the …

This article studies the impact of vertical fiscal transfers on local tax effort in Mexico, considering evidence for … “pure” indicator of fiscal effort which is used to analyze the effect of conditional and unconditional transfers on this … show that conditional transfers, which began in 1998, have generated laziness towards property tax collection, negatively …

The purpose of this paper is to evaluate the efficiency cost of transfers. To this end, we develop a model of … individual demand decisions about the provision of a regional public good that encompasses a continuum of tax/transfers scenarios … efficiency properties of the different scenarios considered, and that the substitution of transfers for own regional taxes always …

The paper categorizes different types of intergovernmental transfers, discusses the funding rule of grants, and … developing country, Krakozhia, which aims at implementing an incentive compatible methodology for allocating transfers to its …

distribution of resources before and after transfers, noting the equalizing effect of the transfers. In the third part the same … exercises are carried out to assess progressiveness, also noting the progressive impact of the aforementioned transfers. …

transfers used to deal with fiscal imbalances in the eight countries under consideration. Although this account is necessarily …

transfers occurs. The second section discusses the framework of the paper that tries to look at the bigger picture suggesting … that the system of intergovernmental transfers occurs within the policy framework of decentralization in general, and …, transparency and participation – impact upon the implementation of intergovernmental transfers. For instance, the predictability of …

Intergovernmental transfers are a major source of revenue for sub-national (regional and local) governments (hereafter … design, role and impact of fiscal transfers. Prominent among the objectives commonly attributed to intergovernmental fiscal … transfers is ‘equalization’ although exactly what this term means is often rather obscure and may differ from country to country …

vertical share and whether there has been an increase in the importance of intergovernmental fiscal transfers and in the …