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Zur Kontroverse um den Finanzausgleich in Deutschland
Spahn, Paul Bernd - Volkswirtschaftliche Fakultät, … - 2000
re-unification. It analyzes its distributional effects of the Finanzausgleich, which are found to be strong, sometimes …
Persistent link: https://www.econbiz.de/10005789455
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Interaction between Vertical and Horizontal tax Competition: Theory and Evidence
Rizzo, Leonzio - Volkswirtschaftliche Fakultät, … - 2005
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
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Local government responsiveness to federal transfers: theory and evidence
Rizzo, Leonzio - Volkswirtschaftliche Fakultät, … - 2006
Federal transfers can depend on local fiscal capacity which is measured by local tax bases. The aim of this paper is to understand to what extent and how these transfers affect local tax decisions. We develop a model with two provinces producing one mobile good. The good is taxed according to...
Persistent link: https://www.econbiz.de/10005836320
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Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA
Villani, Salvatore - Volkswirtschaftliche Fakultät, … - 2007
order to best realize VAT's decentralization and to make the local civil service aware of its responsibilities. …
Persistent link: https://www.econbiz.de/10008923049
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Un Test sulle Ipotesi delle Proiezioni a Medio-Lungo Termine della Spesa Farmaceutica
SALERNO, Nicola Carmine - Volkswirtschaftliche Fakultät, … - 2013
We use the same methodology, that Ecofin-Oecd apply for projecting expenditure in the medium-long term, to reconstruct expenditure in the medium-long past. It is possible to compare the effective expenditure with the reconstructed one. The effective expenditure is of course influenced by policy...
Persistent link: https://www.econbiz.de/10011114476
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Fiscal Federalism and Decentralization in Mongolia
Lkhagvadorj, Ariunaa - Volkswirtschaftliche Fakultät, … - 2010
transition countries have developed a variety of forms of fiscal decentralization as a possible strategy to achieve effective and … efficient governmental structures. A generalized principle of decentralization due to the country specific circumstances does … not exist. Therefore, decentralization has taken place in different forms in various countries at different times, and …
Persistent link: https://www.econbiz.de/10008839209
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Intergovernmental transfers and fiscal effort in Peruvian local governments
Aragon, Fernando; Gayoso, Vilma - Volkswirtschaftliche Fakultät, … - 2005
The purpose of this paper is to identify the causal relationship between intergovernmental transfers and fiscal effort. Empirical evidence from Peruvian municipalities supports a negative relation. The substitution effect is decreasing on the level of municipalities’ expenditure and tends to...
Persistent link: https://www.econbiz.de/10005619493
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Intergovernmental Transfers and Re-Election Concerned Politicians
Hickey, Ross - Volkswirtschaftliche Fakultät, … - 2010
This paper studies intergovernmental transfers. Many intergovernmental transfers are said to serve political purposes. We augment a standard model of political career concerns to allow for multilevel governance. When elections are simultaneous, there is no equilibrium with non-zero transfers as...
Persistent link: https://www.econbiz.de/10008756496
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The effects of fiscal autonomy on the size of public sector and the strength of political budget cycles in local expenditure
Köppl Turyna, Monika; Kula, Grzegorz; Balmas, Agata; … - Volkswirtschaftliche Fakultät, … - 2015
We analyze the effects of political business cycles and fiscal autonomy on the expenditure categories of Polish municipalities. Using System GMM technique, we find convincing evidence for strong political business cycles in almost all expenditure categories, and in particular for the categories...
Persistent link: https://www.econbiz.de/10011276373
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Constitutions, Regulations, and Taxes: Contradictions of Different Aspects of Decentralization
Libman, Alexander - Volkswirtschaftliche Fakultät, … - 2009
The paper confronts different aspects of decentralization: fiscal decentralization, post-constitutional regulatory … decentralization, and constitutional decentralization – using a single dataset from Russian Federation of the Yeltsin period as a … politically asymmetric country. It finds virtually no correlation between different decentralization aspects; moreover, three …
Persistent link: https://www.econbiz.de/10005020501