Showing 1 - 10 of 84
decentralization in OECD countries. Based on a theoretical framework, the empirical panel analysis relates the degree of public sector … decentralization to economic and European integration, controlling for inter-regional heterogeneity, economies of scale, and …
Persistent link: https://www.econbiz.de/10010297409
clear evidence for a causal relationship between economic and European integration and fiscal decentralization in the case …
Persistent link: https://www.econbiz.de/10010297454
In the context of EMU fiscal equalization schemes have been proposed as a means to stabilize regions against asymmetric shocks. A theoretical analysis shows that besides reducing the cross-sectional income variance the redistributive element of fiscal equalization causes incentive effects for...
Persistent link: https://www.econbiz.de/10010297892
clear evidence for a causal relationship between economic and European integration and fiscal decentralization in the case …
Persistent link: https://www.econbiz.de/10005097662
decentralization in OECD countries. Based on a theoretical framework, the empirical panel analysis relates the degree of public sector … decentralization to economic and European integration, controlling for inter-regional heterogeneity, economies of scale, and …
Persistent link: https://www.econbiz.de/10005097953
In the context of EMU fiscal equalization schemes have been proposed as a means to stabilize regions against asymmetric shocks. A theoretical analysis shows that besides reducing the cross-sectional income variance the redistributive element of fiscal equalization causes incentive effects for...
Persistent link: https://www.econbiz.de/10005098268
This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing … on a recent analytical framework of the OECD, different measures of fiscal autonomy and revenue decentralization are …-making competencies in the course of time, new time series of annual data on the degree of fiscal decentralization are provided for 23 …
Persistent link: https://www.econbiz.de/10010297396
-national differences in the degree of fiscal decentralization. Accounting for taxing powers of subnational governments, the evidence …
Persistent link: https://www.econbiz.de/10010297446
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...
Persistent link: https://www.econbiz.de/10010297521
Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...
Persistent link: https://www.econbiz.de/10010297628