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The system of revenue sharing and fiscal transfers in China
Wang, Xiao; Herd, Richard - 2013
The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and divides spending assignments and responsibilities. Local...
Persistent link: https://www.econbiz.de/10009711209
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The French Tax System : Main Characteristics, Recent Developments and Some Considerations for Reform
Leibfritz, Willi - 2005
France belongs to the group of OECD countries with relatively high tax levels. In recent years French governments have been increasingly aware that the tax system may have negative effects on growth and employment and some reforms have been introduced to reduce tax distortions. There has,...
Persistent link: https://www.econbiz.de/10012443897
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Enhancing administrative and fiscal decentralisation in the Czech Republic
Sila, Urban; De la Maisonneuve, Christine - 2020
There is considerable regional variation in incomes and poverty in the Czech Republic and gaps have grown over time. With the highest number of municipalities per head in the OECD, subnational government is very fragmented and the resulting lack of capacity at the local level reduces the quality...
Persistent link: https://www.econbiz.de/10012421297
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Property tax and fiscal discipline in OECD countries
Presbitero, Andrea F.; Sacchi, Agnese; Zazzaro, Alberto - In: Economics Letters 124 (2014) 3, pp. 428-433
This paper investigates the effects of property taxation on fiscal discipline for a sample of OECD countries over the period 1973–2011. We find that aggregate property taxation in total tax revenues is not statistically correlated with the primary surplus-to-GDP ratio. In contrast, a greater...
Persistent link: https://www.econbiz.de/10010930740
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The System of Revenue Sharing and Fiscal Transfers in China
Wang, Xiao; Herd, Richard - Economics Department, Organisation de Coopération et … - 2013
The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and divides spending assignments and responsibilities. Local...
Persistent link: https://www.econbiz.de/10011276970
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Fiscal Prospects and Reforms in India
Herd, Richard; Hill, Sam; Koen, Vincent - Economics Department, Organisation de Coopération et … - 2011
, efforts to reduce them have resumed since. To ensure continued progress, as well as stronger government finances in the longer … finances publiques. Certes, le déficit s’est de nouveau aggravé en 2008-2009, du fait de la crise financière et économique … en intégrant la loi de finances annuelle à un programme glissant, détaillé, étalé sur trois exercices. Il faut aussi …
Persistent link: https://www.econbiz.de/10009364448
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Do Oil Windfalls Improve Living Standards? Evidence from Brazil
Caselli, Francesco; Michaels, Guy - C.E.P.R. Discussion Papers - 2009
We use variation in oil output among Brazilian municipalities to investigate the effects of resource windfalls. We find muted effects of oil through market channels: offshore oil has no effect on municipal non-oil GDP or its composition, while onshore oil has only modest effects on non-oil GDP...
Persistent link: https://www.econbiz.de/10008509470
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The French Tax System: Main Characteristics, Recent Developments and Some Considerations for Reform
Leibfritz, Willi; O'Brien, Paul - Economics Department, Organisation de Coopération et … - 2005
France belongs to the group of OECD countries with relatively high tax levels. In recent years French governments have been increasingly aware that the tax system may have negative effects on growth and employment and some reforms have been introduced to reduce tax distortions. There has,...
Persistent link: https://www.econbiz.de/10005046028
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Mafia and Public Spending: Evidence on the Fiscal Multiplier from a Quasi-experiment
Acconcia, Antonio; Corsetti, Giancarlo; Simonelli, Saverio - In: American Economic Review 104 (2014) 7, pp. 2185-2209
A law issued to combat political corruption and Mafia infiltration of city councils in Italy has resulted in episodes of large, unanticipated, temporary contractions in local public spending. Using these episodes as instruments, we estimate the output multiplier of spending cuts at provincial...
Persistent link: https://www.econbiz.de/10010788952
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Tax policy and state economic growth: The long-run and short-run of it
Ojede, Andrew; Yamarik, Steven - In: Economics Letters 116 (2012) 2, pp. 161-165
This paper uses a pooled mean group (PMG) estimator to evaluate the effects of tax policy on state-level growth. We find that property and sales tax rates have negative effects on long-run income growth, while income tax rates have no impact.
Persistent link: https://www.econbiz.de/10010597201