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Fiscal decentralization and the shadow economy

Janský, Petr; Palanský, Miroslav - 2016

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed … fiscally decentralized regions. In our econometric analysis, we examine the relationship between fiscal decentralization and … the shadow economy. We hypothesize that decentralization can negatively or positively affect the size of the shadow …

Persistent link: https://www.econbiz.de/10011653985

Fiscal decentralization and efficiency of public services delivery by local governments in Ghana

Otoo, Isaac; Danquah, Michael - 2021

investigate the impact of fiscal decentralization on the efficiency of local public goods and services delivery by MMDAs. Using … study. The results with regard to our two indicators of fiscal decentralization indicate that fiscal autonomy proxied by …

Persistent link: https://www.econbiz.de/10012651159

Compliance rates with local and national business taxes: Evidence from Kampala, Uganda

Vincent, Rose Camille; Dietrich, Stephan; McNabb, Kyle - 2023

This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels-by the Uganda Revenue Authority and the Kampala Capital City Authority, respectively-and where the agencies...

Persistent link: https://www.econbiz.de/10014477615

The efficiency of states and cities: Is there a case for public land leasing and sales to finance India's cities?

Sridhar, Kala Seetharam - 2011

In this study an attempt has been made to assess the potential of land as a municipal financing tool in four Indian cities, to enable better public service delivery and attainment of the MDGs. The institutional arrangements for land use are fragmented in India's cities between the urban...

Persistent link: https://www.econbiz.de/10010280078

Ethnic heterogeneity and public goods provision in Zambia: Further evidence of a subnational 'diversity dividend'

Gisselquist, Rachel M.; Leiderer, Stefan; … - 2014

The hypothesis that ethnic diversity has a negative impact on public goods provision is widely accepted. Notably, most work on this issue fails to distinguish adequately between national versus subnational governance. We find that subnational empirical evidence in particular is inconclusive, and...

Persistent link: https://www.econbiz.de/10011418558

Fiscal decentralization and urbanization in Indonesia

Comola, Margherita; de Mello, Luiz - 2010

Indonesia went through a process of fiscal decentralization in 2001 involving the devolution of several policymaking … dataset of local governments for 1996 and 2004-05 to estimate the effect of the decentralization of minimum-wage setting in …

Persistent link: https://www.econbiz.de/10010280173

An inquiry into the political economy of the global clean energy transition policies and Nigeria's federal and state governments' fiscal policies

Agu, David Onyinyechi; Ogbeide-Osaretin, Evelyn Nwamaka - 2016

In order to implement clean energy transition programmes, the national and sub-national governments in Nigeria will incur some cost. In the same way, failure to implement the policies will come with some costs. This paper therefore considers the fiscal policy implications of Nigerian...

Persistent link: https://www.econbiz.de/10011532359

The impact of intergovernmental transfers on local revenue generation in Africa: Evidence from Tanzania

Masaki, Takaaki - 2016

Do intergovernmental transfers reduce revenues collected by local government authorities (LGAs)? There is already a well-established body of literature in public finance, which argues that intergovernmental grants 'crowd out' local revenues. Most existing studies, however, explore the fiscal...

Persistent link: https://www.econbiz.de/10011653925

Do multinational companies shift profits out of developing countries? How data availability may hide the evidence

Schimanski, Caroline - 2018

This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature. It uses global firm-level panel data from 2006-2015 and identifies profit-shifting...

Persistent link: https://www.econbiz.de/10011943859

Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? Evidence from Ugandan administrative tax data

Jouste, Maria; Nalukwago, Milly I.; Waiswa, Ronald - 2021

This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a...

Persistent link: https://www.econbiz.de/10012424181