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We develop a model with two provinces, producing two goods: one mobile and the other not. The mobile good is taxed according to the destination principle by the local government; it is also federally taxed. People decide to buy the good at the most advantageous price. Namely they can buy...
Persistent link: https://www.econbiz.de/10005835510
Persistent link: https://www.econbiz.de/10014444263
for more fiscal decentralization. Within this subject, this paper has the goal of contributing to the discussion on tax … fiscal decentralization policy in Mexico. …
Persistent link: https://www.econbiz.de/10011259341
This article validates the Regional Authority Index with seven widely used decentralization indices in the literature …
Persistent link: https://www.econbiz.de/10005835757
In order to analyze the transfers policy among different levels of government, first it is necessary to calculate the capacity and fiscal effort of the specific region of study. This paper reviews the different methods to compute these two concepts and it also shows how the availability of...
Persistent link: https://www.econbiz.de/10011110383
An examination of how increased turnover among legislators in the fifty U.S. states affects fiscal policy and economic growth finds that it makes legislators short-sighted. Turnover increases the size of government by increasing the shares of both total spending and taxes in income. In...
Persistent link: https://www.econbiz.de/10009325617
The aim of this paper is to determine to what extent and how federal taxes affect local tax decisions. Testing the impact of an increase in the federal tax on horizontal tax competition with Canada-US data for 1984--1994, we find evidence that an increase in federal tax affects horizontal tax...
Persistent link: https://www.econbiz.de/10005623215
We analyse how fiscal decentralization affects the volatility of government consumption extending the existing … countries from 1971 to 2010, we find that a higher degree of fiscal decentralization leads to lower government consumption … volatility. Thus, given a minimum level of development, fiscal decentralization reforms can reduce spending volatility by …
Persistent link: https://www.econbiz.de/10011110027
The right way to measure the degree and extent of the different aspects of fiscal decentralization has been a long … sometimes needed to show a general trend in fiscal decentralization and reveal relationship to other variables in empirical … studies. In particular, several composite indicators of fiscal decentralization have been proposed, but there are very few …
Persistent link: https://www.econbiz.de/10011113338
difference between success and failure. In this paper the contributions of other social sciences are also included. Taxation is a …
Persistent link: https://www.econbiz.de/10008694171