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Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries
Boadway, Robin - 2019
decentralization systems by examining the sequencing and economic principles underlying revenue and expenditure assignments, the use of …
Persistent link: https://www.econbiz.de/10012895109
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Fiscal Decentralization and the Efficiency of Public Service Delivery
Sow, Moussé - 2015
This paper explores the impact of fiscal decentralization on the efficiency of public service delivery. It uses a … stochastic frontier method to estimate time-varying efficiency coefficients and analyzes the impact of fiscal decentralization on … those efficiency coefficients. The findings indicate that fiscal decentralization can improve the efficiency of public …
Persistent link: https://www.econbiz.de/10013024434
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Fragmentation and Vertical Fiscal Imbalances Lessons from Moldova
Cevik, Serhan - 2015
Using a novel municipality-level panel dataset, this paper investigates the empiricalcharacteristics of vertical fiscal imbalances (VFIs) in Moldova over the period 2005–13. Theresults show that the extent of variation in VFIs across 898 municipalities can be explained bythe level of per...
Persistent link: https://www.econbiz.de/10013028672
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Measuring the Informal Economy in the Caucasus and Central Asia
Abdih, Yasser - 2013
This study estimates the size of the informal economy, and the relative contribution of each underlying factor, for the Caucasus and Central Asia countries in 2008. Using a Multiple Indicator-Multiple Cause model, we find that a burdensome tax system, rigid labor market, low institutional...
Persistent link: https://www.econbiz.de/10013080224
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Nonlinearity between the Shadow Economy and Level of Development
Frank Wu, Dong - 2019
This paper is the first attempt to directly explore the long-run nonlinear relationship between theshadow economy and level of development. Using a dataset of 158 countries over the period from1996 to 2015, our results reveal a robust U-shaped relationship between the shadow economy sizeand GDP...
Persistent link: https://www.econbiz.de/10012889145
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Structural Transformation and Tax Efficiency
Cevik, Serhan - 2019
developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting …
Persistent link: https://www.econbiz.de/10012889162
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Globalization, Tax Competition and the Future of Tax Systems
Tanzi, Vito - 2006
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition
Persistent link: https://www.econbiz.de/10012781971
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Fiscal Resilience Building : Insights from a New Tax Revenue Diversification Index
Compaoré, Ali - 2020
Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and unlike the few existing tax diversification indices,...
Persistent link: https://www.econbiz.de/10012828219
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Understanding Countries’ Tax Effort
Fenochietto, Ricardo - 2014
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could...
Persistent link: https://www.econbiz.de/10013061166
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Narrowing Vertical Fiscal Imbalances in Four European Countries
Karpowicz, Izabela - 2012
This paper describes the institutional changes that have induced a decline in the vertical fiscal imbalance (VFI) - defined as the share of sub-national own spending not financed through own revenues - in four European countries: Belgium, Italy, Norway, and Spain. The decline in VFI was achieved...
Persistent link: https://www.econbiz.de/10013107075