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Municipal merger and debt issuance in South African municipalities

Goto, Tsuyoshi; Sekgetle, Sandra; Kuramoto, Takashi - In: Applied economics letters 28 (2021) 5, pp. 343-348

Persistent link: https://www.econbiz.de/10012484991

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

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

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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

Fiscal equalization and the tax structure

Holm-Hadulla, Fédéric - 2018

Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...