We analyze the relationship between senate malapportionment and the allocation of the US federal budget to the states during the period 1978-2002. A substantial literature originating from the in�uential paper by Atlas et al. (1995), using a within estimation methodology �nds that small and...

We study the Granger causality between the Shapley-Shubik index of voting power and Italian public expenditures from 1960 to 1990. The received wisdom that public expenditures' growth is determined by a cross-action of "all" the political groups elected by proportional electoral systems is not...

A revenue-neutral tax swap would improve Alberta’s fiscal prospects, according to a report released today by the C.D. Howe Institute. In “The 8 Percent Solution: A Sensible Tax Compromise for Albertans,” authors Colin Busby and Alexandre Laurin propose a change that would better equip...

The relation between per capita public expenditures und population density is implemented in specific population weights, which are used in the German financial equalization schemes. The population weights simulate above-average financial requirements of regions leading to higher transfers. The...

Due to the Nordic Tax Treaty, commuters pay their income taxes where they earn income. This creates problems in local government finances in Scania County of Sweden, because the number of commuters received on both sides of the Öresund Strait is not symmetric, but the flow from Scania County of...

The objective of this paper is to test the relationship between government expenditure and revenue nexus in EU 10 countries during the period 1980-2013. This study uses the panel causality approach proposed by Kónya (2006) that take into account cross section dependency and heterogeneity across...

This article examines effectiveness of sub-national borrowing control regimes in maintaining overall fiscal sustainability. The results suggest that regulating sub-national borrowing based on fiscal rules performs most efficiently in maintaining fiscal consolidation. Furthermore, sole reliance...

This paper analyzes fundamental shortcomings in the Georgian legal bases in both the constitution and the tax code with regard to a sustainable fiscal policy. It shows that the lack of experience with sharing political powers and competences among the administrative levels create centralizing...

The Business tax in Germany (German: Gewerbesteuer) has remained a continuous problem in spite of the recent economic boom. There has been a dramatic resurgence of populist voices calling for the abolition of the German Business tax. Regardless of these debates, the structural deficits of the...