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Österreichs Gemeinden im Kontext der Covid-19-Krise : Finanzausgleich bei steigenden Investitionsbedarfen und sinkenden Einnahmen
Heimberger, Philipp - 2022
Diese Studie diskutiert die Rolle der österreichischen Gemeinden im Hinblick auf Bildung, Pflege und Klima vor dem … Bildung, Klima und Pflege zu unterstützen. Eine zentrale Rolle spielt dabei der kommende Finanzausgleich. … Handlungsoptionen, um die Gemeinden im Hinblick auf das Tätigen von wichtigen Investitionen und Zukunftsausgaben in den Kernbereichen …
Persistent link: https://www.econbiz.de/10012813291
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State Fiscal Adjustment During Times of Stress : Possible Causes of the Severity and Composition of Budget Cuts
Clemens, Jeffrey P. - 2012
Efforts to maintain balanced budgets, driven in part by formal requirements, lead to substantial pro-cyclicality in states' capital investments, transfers to local governments, and spending in areas like education and transportation. Extensive reliance on relatively volatile revenue sources...
Persistent link: https://www.econbiz.de/10013098483
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Funding the Canadian City
Tedds, Lindsay M. - 2019
This collection of papers by leading experts, emerging scholars, and policy makers in the field of municipal taxation and finance sets out the financial challenges facing municipalities in Canada today and examines various practical means of navigating these challenges
Persistent link: https://www.econbiz.de/10012859706
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Frameworks for central-local government relations and fiscal sustainability
Morgan, Peter J.; Trinh, Long Q. - 2016
Sustainable and inclusive growth in emerging Asian economies requires continued high levels of public sector investment in areas such as infrastructure, education, health, and social services. These responsibilities, especially with regard to infrastructure investment, need to be devolved...
Persistent link: https://www.econbiz.de/10011561683
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Fiscal decentralization and local budget deficits in Viet Nam : an empirical analysis
Morgan, Peter J.; Trinh, Long Q. - 2016
Since 1975, Viet Nam has gradually decentralized more fiscal responsibilities to local authorities. This study has two objectives: (i) to take stock of the current institutional framework for intergovernmental fiscal relations in Viet Nam, and (ii) to empirically assess the debt sustainability...
Persistent link: https://www.econbiz.de/10011561785
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Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries
Boadway, Robin - 2019
This paper discusses how decentralized countries can achieve sound fiscal relations between the central government and lower government levels. The concepts of 'vertical gap' and 'vertical balance' provide an analytical framework for identifying and addressing key challenges. These concepts can...
Persistent link: https://www.econbiz.de/10012895109
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Improving subnational government development finance in emerging and developing economies : toward a strategic approach
Smoke, Paul J. - 2019
Considerable attention has been given to enhancing subnational development finance in response to the 2008 global financial crisis and recent global development agendas, including the Sustainable Development Goals, Financing for Development, and Habitat III/New Urban Agenda. Much work on this...
Persistent link: https://www.econbiz.de/10011975523
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Status quo on fiscal decentralisation in Mongolia
Lkhagvadorj, Ariunaa - 2007
This paper gives a review on the theoretical foundation for fiscal decentralisation and a status quo analysis of the intergovernmental relations in Mongolia. It consists of two parts. Part I briefly reviews the theories of fiscal decentralisation and its impact on the nations’ welfare...
Persistent link: https://www.econbiz.de/10003779609
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The system of revenue sharing and fiscal transfers in China
Wang, Xiao; Herd, Richard - 2013
The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and divides spending assignments and responsibilities. Local...
Persistent link: https://www.econbiz.de/10009711209
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Intergovernmental Fiscal Relations and Subnational Finances
Nazarov, Vladimir - 2012
Persistent link: https://www.econbiz.de/10013102842