Showing 1 - 10 of 1,542
Russland hat seit Mitte der 90er Jahre alle wesentlichen Elemente seines Systems des Fiskalföderalismus sukzessive … reformiert: den Finanzausgleich sowie die Verteilung der Verantwortlichkeiten und der Einnahmen auf die Gebietskörperschaften … System noch zwei Schwächen, nämlich "Anomalien" beim Finanzausgleich und unzureichende Einnahmen der untersten staatlichen …
Persistent link: https://www.econbiz.de/10011601652
Public employment grew surprisingly fast in Russia during the 1990s, at a time when total employment was falling. Most … growth of public employment in Russia appears less a result of ignorant or irresolute central management than a perverse …
Persistent link: https://www.econbiz.de/10010262369
Two hypotheses about the determinants of Russian intergovernmental grants are tested empirically. According to first hypothesis, federal transfers to regions correlate with recent voting behavior of regional electorates. Second hypothesis states that transfers are higher in regions with...
Persistent link: https://www.econbiz.de/10011430804
Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is highly unequal vis-à-vis their demands of public services. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities...
Persistent link: https://www.econbiz.de/10010330944
Persistent link: https://www.econbiz.de/10011601878
This paper provides estimates for the base elasticities of Dutch taxes, paying particular attention to differences between short-and long-term elasticities, and allowing for asymmetric adjustment. Estimates are presented for five tax categories for the period 1970-2005, after making appropriate...
Persistent link: https://www.econbiz.de/10011604809
We show that delegating tax collection to large firms can help build tax capacity in weak-enforcement settings. We exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms. Combining firm-to-firm data with regression discontinuity and...
Persistent link: https://www.econbiz.de/10014480622
[Einführung] Der kommunale Finanzausgleich ist ein vertikaler Ausgleich mit horizontalem Effekt. Die originären … Steuerquellen der Gemeinden reichen nicht aus, um ihre Ausgaben zu finanzieren. Der Finanzausgleich dient zunächst einmal dazu, die … Gemeinden in den Finanzausgleich einbezogen werden, deren Finanzbedarf kleiner ist als ihre Steuerkraft. In Kapitel 2 wird …
Persistent link: https://www.econbiz.de/10012250684
This paper provides a self-contained overview of the present problems of state finances in India. It begins with an overview of historical evolution and current institutional structures, including economic, political, administrative and fiscal aspects of India's federal system. The paper then...
Persistent link: https://www.econbiz.de/10010322719