Im Vorfeld der Bundestagswahl 2013 findet in Deutschland eine intensive Debatte über die Umverteilungswirkung der Einkommensteuer statt. Insbesondere mit der Senkung des Spitzensteuersatzes auf zwischenzeitlich 42 und nun 45 Prozent wird eine überproportionale Bevorzugung hoher Einkommen...

Este escrito ofrece una síntesis de un informe con el mismo título elaborado para la Secretaría de Hacienda de Bogotá, D.C. El informe examina la evolución de la localización de la actividad económica en Bogotá y Cundinamarca desde 1990, especialmente en lo referente a la industria, e...

Data Envelopment Analysis (DEA) has become an established tool in comparative analyses of efficiency strategies in both the public and the private sector. The aim of this paper is to present and apply a newly developed, adjusted DEA model – emerging from a blend of a Distance Friction...

Data Envelopment Analysis (DEA) has become an established tool in comparative analyses of efficiency strategies in both the public and the private sector. The aim of this paper is to present and apply a newly developed, adjusted DEA model – emerging from a blend of a Distance Friction...

Despite growing cross-party support for the principles of localism, the coalition's radical devolution agenda looks set to provoke a level of tension in central–local relations not seen since the 1980s. This article argues that the central cause of this friction, the front-loading of cuts...

In the context of proposals to re-localize business rates, the article considers whether using business rates as a measure of economic activity would give rise to distortions caused by valuation methodology, liability to pay or by more general differences between property values and economic...

Data from 487 municipal governments with populations greater than 50,000 are examined to see the relationship between population density and per capita government expenditures. There is no statistically significant relationship between per capita total government expenditures and operational...