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The dynamic response of municipal budgets to revenue shocks
Helm, Ines; Stuhler, Jan - 2021
We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany’s fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...
Persistent link: https://www.econbiz.de/10012514567
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Municipal finance in Poland, the Slovak Republic, the Czech Republic and Hungary : institutional framework and recent development
Nam, Chang-woon; Parsche, Rüdiger - 2001
-ordinating intergovernmental fiscal transfers between the central and local governments. For instance, some criticise that many small …
Persistent link: https://www.econbiz.de/10011398112
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Looking for appropriate forms of intergovernmental transfers for municipalities in transition economies
Nam, Chang-woon; Parsche, Rüdiger - 2001
Intergovernmental transfers can be either conditional or unconditional with regard to the autonomy of local governments … provides primarily unconditional transfers for local governments. Furthermore, in the case of adopting the principle of … transfers appears to gain significance in providing local utilities, this study shows the recent Saxon experience with the …
Persistent link: https://www.econbiz.de/10011408426
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Taxes in cities
Marius, Brülhart; Bucovetsky, Sam; Schmidheiny, Kurt - 2014
Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...
Persistent link: https://www.econbiz.de/10010396544
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Lost in America : evidence on local sales taxes from national panel data
Agrawal, David - 2014 - This Version: June 2014
This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial dynamics of local sales...
Persistent link: https://www.econbiz.de/10010393644
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Significance and determination of fees for municipal finance
Friedrich, Peter (contributor);  … - 2004
The idea of fiscal decentralisation has become increasingly fashionable world-wide. But every country has unique features of the intergovernmental fiscal system. In general municipal expenditures are rapidly growing in European countries. On the other hand local tax increases are not easily...
Persistent link: https://www.econbiz.de/10002522961
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Tax degression and the political budget cycle in French municipalities
Binet, Marie-Estelle; Pentecôte, Jean-Sébastien - In: Applied economics letters 11 (2004) 14, pp. 905-908
Persistent link: https://www.econbiz.de/10002438052
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Why are tax revenues of local governments so low?
Gomes, Paulo Ernesto M.; Lehmann, M. Christian - In: Applied economics letters 23 (2016) 10/12, pp. 740-742
Persistent link: https://www.econbiz.de/10011628487
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Local fiscal equalization in Estonia : is a reform necessary?
Friedrich, Peter; Nam, Chang-woon; Reiljan, Janno - 2009
Estonian municipalities should perform a broad range of functions, while their fiscal resources are often limited and large disparities in fiscal capacity prevail among them. Moreover, the power to regulate fiscal affairs is mostly in the hands of the central government. We discuss how a strict...
Persistent link: https://www.econbiz.de/10003887473
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Limits on government spending : evidence of manipulation from Brazilian municipalities
Schettini, Bernardo Patta; Terra, Rafael - In: Applied economics letters 27 (2020) 14, pp. 1200-1205
Persistent link: https://www.econbiz.de/10012267085