Showing 1 - 10 of 33
Redistributive grants schemes, such as fiscal equalization, are a common characteristic of local public finance in several countries. However, large and small jurisdictions are treated differently by the respective fiscal equalization schemes that often tend to favour larger jurisdictions. This...
Persistent link: https://www.econbiz.de/10003790563
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
Persistent link: https://www.econbiz.de/10003457153
Using a new data set on Swiss state and local governments from 1890 to today, we analyze how the adoption of proportional representation affects fiscal policy. We show that proportional systems shift spending toward broad goods (e.g. education and welfare benefits) but decrease spending on...
Persistent link: https://www.econbiz.de/10003938710
Persistent link: https://www.econbiz.de/10003496758
The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities in these countries. In this context many similar types of public...
Persistent link: https://www.econbiz.de/10011398112
The paper examines the effects of local fiscal variables and local economic conditions on exit decisions of Norwegian households. The study takes advantage of a unique survey data set in which respondents evaluate a range of local amenities and report whether they intend to relocate. We find...
Persistent link: https://www.econbiz.de/10011399727
We study the opportunistic political budget cycle in the London Metropolitan Boroughs between 1902 and 1937 under two different suffrage regimes: taxpayer suffrage (1902-1914) and universal suffrage (1921-1937). We argue and find supporting evidence that the political budget cycle operates...
Persistent link: https://www.econbiz.de/10010237194
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
A gradually introduced reform of local government accounting made it temporarily likely for municipalities in the German state of North Rhine-Westphalia to avoid the effective control of their budget by the authorities in charge with overseeing local government budgets and enforcing the existing...
Persistent link: https://www.econbiz.de/10010418100