Showing 1 - 6 of 6
This paper analyzes the impact of decentralization on overall fiscal performance in the European Union, taking into … account fiscal institutional arrangements. We find that spending decentralization has been associated with sizably better …
Persistent link: https://www.econbiz.de/10009654158
In many countries the decentralization of spending responsibilities has outpaced the decentralization of revenue powers …
Persistent link: https://www.econbiz.de/10009327869
The purpose of this paper is to assess whether expenditure decentralization has contributed to weakening fiscal … following questions: (1) does the form of spending decentralization affect the general government fiscal balance?; (2) is there … results indicate that current decentralization models may have some shortcomings and efforts to achieve fiscal consolidation …
Persistent link: https://www.econbiz.de/10010790279
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance...
Persistent link: https://www.econbiz.de/10010790236
The purpose of this paper is to examine factors that have constrained South Africa's growth since the end of apartheid by comparing its GDP components and its saving and investment performance with those of 10 faster-growing countries. The study finds that sluggish investment has undermined...
Persistent link: https://www.econbiz.de/10005826291
The purpose of this paper is to examine factors that have constrained South Africa's growth since the end of apartheid by comparing its GDP components and its saving and investment performance with those of 10 faster-growing countries. The study finds that sluggish investment has undermined...
Persistent link: https://www.econbiz.de/10012677704