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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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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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Using a discontinuous grant to identify the effect of grants on local taxes and spending
Dahlberg, Matz (contributor); Mörk, Eva (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003457153
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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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Maximization of nonresidential property tax revenue by a local government
McDonald, John F. - In: Applied economics letters 15 (2008) 10/12, pp. 925-928
Persistent link: https://www.econbiz.de/10003785864
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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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Hidden havens : state and local governments as tax havens?
Agrawal, David R. - 2023
An international tax haven is usually a low-tax jurisdiction that seeks to attract investment by foreign investors. But, there are many state and local jurisdictions within federal systems that set zero tax rates on personal or corporate income, consumption, property, and wealth in an effort to...
Persistent link: https://www.econbiz.de/10014319202