This paper shows an estimate of the fiscal capacity of the municipalities in Mexico from two alternatives: a Macrofórmula based on the local GDP per capita (for 1.954 municipalities) and our approximation (for 1.461 municipalities) for a Representative Revenue System (RRS), Which is obtained...

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...

The Province of Alberta has been a participant in the Tax Collection Agreements (TCAs) with the Federal Government covering the personal income tax since their inception in 1962. Under the terms of this agreement, the Federal Government undertakes to collect the Alberta personal income tax at no...

The paper explores the effect of the unconditional intergovernmental transfers on own revenues of subnational governments in Nigeria. Models of intergovernmental transfers predict that transfers from the central government to subnational governments amount to a tax reduction on the residents of...

Nella situazione attuale, gli effetti strutturali del patto di stabilità interno vanno considerati con ogni attenzione. Questi effetti sono “prociclici”: essi aggravano i fenomeni deflattivi che, dopo la crisi del 2008, sono oggi pesantemente in corso. L’analisi statistica condotta mostra...

Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...

No consensus has yet emerged on whether fiscal decentralization facilitates or impedes the growth of the public sector. One explanation for this ambiguity in the literature is that the effect of fiscal decentralization on public sector size depends on the government’s ideology. This paper...

The present study examines the incentiv¬e effects of fiscal equalization transfers on local corporate tax rates from theoretical and empirical perspectives. The study focuses on additional corporate tax on capital, which is exempt from calculations of equalization grants. A theoretical...

If there is one subject that has been thoroughly explored for many years it is the EU’s finances. Institutional actors, like the Commission or the European Parliament, or many academic experts have all provided valuable and largely converging “diagnoses” on the “weaknesses” of the EU...

The paper provides for an empirical study of the association between fiscal decentralization and government size on a panel of 28 European developed and former transition countries during 1991-2011, controlling for the effects of various demographic, institutional, and macroeconomic variables as...