Showing 1 - 10 of 92
This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions, fiscal stability and behavioral choices, and...
Persistent link: https://www.econbiz.de/10013209725
This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions, fiscal stability and behavioral choices, and...
Persistent link: https://www.econbiz.de/10013427626
Persistent link: https://www.econbiz.de/10013553465
This paper analyses the problem of sub-national revenue mobilization in Peru and proposes several policy reforms to improve collection performance while maintaining a sound revenue structure. We analyze the current revenues of regional and municipal governments and identify the main priorities...
Persistent link: https://www.econbiz.de/10013064946
This paper analyzes the problem of sub-national revenue mobilization in Peru and proposes several policy reforms to improve collection performance while maintaining a sound revenue structure. In particular, the paper analyzes the current revenues of regional and municipal governments and...
Persistent link: https://www.econbiz.de/10013066303
Equalization transfers are a common and noteworthy feature of fiscal decentralization systems around the world, especially in developing countries. However, the way in which they are designed and implemented is not clearly rooted in mainstream public finance theory. In this paper we develop a...
Persistent link: https://www.econbiz.de/10012862179
Despite the extensive international experience with the assignments of revenue sources to different levels of government, the public finance literature still lacks a general theory of revenue assignments. Two sets of arguments have been separately developed in the literature to explain and guide...
Persistent link: https://www.econbiz.de/10013096565
Using a nationwide county-level panel dataset for the years 1995-2009, this paper conducts the first analysis in the literature to examine the impacts of fiscal decentralization and fiscal equalization, both measured at the sub-provincial level, on intra-provincial inequality in China. While...
Persistent link: https://www.econbiz.de/10012985257
In this paper we offer a comprehensive and updated review of the impact of fiscal decentralization on the economy, society and politics. We start with the examination of two crucial and yet unsolved issues in the literature on decentralization: its proper measurement and the potential...
Persistent link: https://www.econbiz.de/10013019032
This paper takes stock of the last 80 years of theoretical and policy literature on the issue of capital grants. In addition, we provide empirical evidence on changes in the relative importance of capital grants, and their impact on fiscal outcomes for a large number of countries. In particular,...
Persistent link: https://www.econbiz.de/10013096902