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El Sistema de Contabilidad Gubernamental que mejorará la transparencia y la rendición de cuentas en México
Sour, Laura - Volkswirtschaftliche Fakultät, … - 2011
In the last years, Latin America has been immersed in a process of great democratic openness that generated a demand for more fiscal decentralization. Within this subject, this paper has the goal of contributing to the discussion on tax responsibilities devolution to local governments....
Persistent link: https://www.econbiz.de/10011259341
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The flypaper effect: evidence from a natural experiment in Hesse
Baskaran, Thushyanthan - Volkswirtschaftliche Fakultät, … - 2012
Theory suggests that transfers should have an effect on local fiscal policy that is similar to an equivalent increase in local incomes. Yet much of the empirical literature shows that local governments use transfers primarily to increase expenditures. Recent contributions have revisited this so...
Persistent link: https://www.econbiz.de/10009652953
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Legislative turnover, fiscal policy, and economic growth: evidence from U.S. state legislatures
Uppal, Yogesh; Glazer, Amihai - Volkswirtschaftliche Fakultät, … - 2011
An examination of how increased turnover among legislators in the fifty U.S. states affects fiscal policy and economic growth finds that it makes legislators short-sighted. Turnover increases the size of government by increasing the shares of both total spending and taxes in income. In...
Persistent link: https://www.econbiz.de/10009325617
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Does Political Competition Matter for Economic Performance? Evidence from Sub-national Data
Saibal, Ghosh - Volkswirtschaftliche Fakultät, … - 2010
The study utilizes data on major Indian states for 1980-2004 to explore the impact of political competition on state-level income and fiscal variables. The findings suggest that increase in political competition leads to an increase in state per capita income and growth. Focusing on fiscal...
Persistent link: https://www.econbiz.de/10008693541
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National Finance Commission Awards in Pakistan: A Historical Perspective
Ahmad, Iftikhar; Mustafa, Usman; Khalid, Mahmood - Volkswirtschaftliche Fakultät, … - 2007
This study explores the evolution of fiscal resource distribution in Pakistan. Pakistan is a federation comprising four provinces, federallyadministered areas, and the Islamabad Capital Territory. Being a central type of government, most of the revenues are collected by the centre and then...
Persistent link: https://www.econbiz.de/10005790366
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Interaction between Vertical and Horizontal tax Competition: Theory and Evidence
Rizzo, Leonzio - Volkswirtschaftliche Fakultät, … - 2005
We develop a model with two provinces, producing two goods: one mobile and the other not. The mobile good is taxed according to the destination principle by the local government; it is also federally taxed. People decide to buy the good at the most advantageous price. Namely they can buy...
Persistent link: https://www.econbiz.de/10005835510
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Validation of the Regional Authority Index
SCHAKEL, ARJAN H. - Volkswirtschaftliche Fakultät, … - 2008
This article validates the Regional Authority Index with seven widely used decentralization indices in the literature … Index and the other indices stems from the fact that the Regional Authority Index does not include local governance whereas … index captures greater variation. The second part discusses content validity of fiscal indicators. …
Persistent link: https://www.econbiz.de/10005835757
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The 2002 Downturn in State Revenues: A Comparative Review and Analysis
Giertz, J Fred; Giertz, Seth - Volkswirtschaftliche Fakultät, … - 2004
We analyze the behavior of state revenues since the early 1950s to determine the severity of the revenue declines experienced by states after the 2001 recession. Both total state revenues for the nation and state–level data for each state are studied. We conclude that the states were indeed...
Persistent link: https://www.econbiz.de/10008567948
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The Impact of Government Budget shifts to Regional Disparities in Indonesia: Before and After Decentralisation
Aritenang, Adiwan F. - Volkswirtschaftliche Fakultät, … - 2009
Since its independence, Indonesia has experience a rapid and uneven economic growth. The financial crisis in 1998 has led Indonesia to decentralisation with a new political and government budget order in 2001. Researches found that the local government’s main expenditure are on routine...
Persistent link: https://www.econbiz.de/10008646828
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Il “patto” di stabilità interno: le prospettive del “patto” e le questioni del contesto
Pica, Federico; Amatucci, Angela; Villani, Salvatore - Volkswirtschaftliche Fakultät, … - 2009
Nella situazione attuale, gli effetti strutturali del patto di stabilità interno vanno considerati con ogni attenzione. Questi effetti sono “prociclici”: essi aggravano i fenomeni deflattivi che, dopo la crisi del 2008, sono oggi pesantemente in corso. L’analisi statistica condotta mostra...
Persistent link: https://www.econbiz.de/10008876637