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efficiency of local governments and to investigate the effects of tax decentralization, focusing on the role played by incumbent …
Persistent link: https://www.econbiz.de/10008518263
We analyze the effects of political business cycles and fiscal autonomy on the expenditure categories of Polish municipalities. Using System GMM technique, we find convincing evidence for strong political business cycles in almost all expenditure categories, and in particular for the categories...
Persistent link: https://www.econbiz.de/10011276373
bundesstaatlichen Finanzbeziehungen »nicht die Schlechtesten«, da auch der Koalitionsvertrag bereits einige finanzielle Zugeständnisse …
Persistent link: https://www.econbiz.de/10010752150
Lars P. Feld, Universität Freiburg und Walter-Eucken-Institut, Freiburg, und Jan Schnellenbach, Walter-Eucken-Institut, Freiburg, und Universität Heidelberg, formulieren einen Reformvorschlag, der den Finanzausgleich in seiner Gesamtheit deutlich anreizorientierter ausgestaltet.
Persistent link: https://www.econbiz.de/10010752153
Michael Thöne, Finanzwissenschaftliches Forschungsinstitut an der Universität zu Köln, stellt einen Finanzausgleich, der das Attribut »zukunftsfest« verdient, vor.
Persistent link: https://www.econbiz.de/10010877402
André W. Heinemann, Universität Bremen, sieht die Chance, die bundesstaatliche Finanzverteilungsarchitektur durch den Abbau heute nicht mehr begründbarer Finanzströme zu entrümpeln, durch die Bündelung gleichgerichteter Finanzströme zu vereinfachen und durch Reduzierung des...
Persistent link: https://www.econbiz.de/10010877467
The paper assesses the technical efficiency of 231 local municipalities in South Africa for 2007 and investigates the potential determinants of efficiency gaps among local municipalities in the country using the nonparametric Data Envelopment Analysis (DEA) and the parametric Stochastic Frontier...
Persistent link: https://www.econbiz.de/10009322874
Conventional approaches to fiscal decentralization suggest that decentralization lowers the power of redistribution …, but recent theories argue that fiscal decentralization can work as a commitment device. The former effect is argued to … relationship between fiscal decentralization and inter-county inequality by using cross-sectional data for the United States. Our …
Persistent link: https://www.econbiz.de/10010720157
The right way to measure the degree and extent of the different aspects of fiscal decentralization has been a long … sometimes needed to show a general trend in fiscal decentralization and reveal relationship to other variables in empirical … studies. In particular, several composite indicators of fiscal decentralization have been proposed, but there are very few …
Persistent link: https://www.econbiz.de/10011113338
The 1991 Local Government Code devolved substantial spending, taxing, and borrowing powers to local government units (LGUs). Moving governance closer to the people can generate a welfare gain, but local governments must have adequate revenues to finance local development. The paper examines the...
Persistent link: https://www.econbiz.de/10010562122