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taxation but suffers only part of the costs of union-wide inflation and higher interest rates, creating a tendency towards …
Persistent link: https://www.econbiz.de/10011434438
taxation but suffers only part of the costs of union-wide inflation and higher interest rates, creating a tendency towards …
Persistent link: https://www.econbiz.de/10011576618
World experience shows that public participation in the budget process and openness in the public sector are the necessary conditions for a proper economic strategy of the State. Financial openness contributes to the efficient collection and distribution of public resources. It expands the...
Persistent link: https://www.econbiz.de/10012799181
This paper aims to examine whether the status of fiscal decentralization generates efficiency in local spending … point of vertical fiscal imbalance but also the fiscal implication of spending decentralization and local government … empirical results show that fiscal decentralization determines more responsible and efficient local spending, enhancing local …
Persistent link: https://www.econbiz.de/10013500671
Persistent link: https://www.econbiz.de/10012800220
Persistent link: https://www.econbiz.de/10011965096
This study assesses fiscal sustainability in contemporary Spain at the regional level. Spain consists of 17 autonomous regions, two fiscal regimes differing in taxing autonomy, and two path-dependent types of communities with more and less legislatively recognized autonomy. Three of the 17...
Persistent link: https://www.econbiz.de/10010337588
This paper examines whether revenue decentralization and direct external financial supervision affect the incidence and …
Persistent link: https://www.econbiz.de/10011281657
This paper examines whether revenue decentralization and direct external financial supervision affect the incidence and …
Persistent link: https://www.econbiz.de/10011300741
Persistent link: https://www.econbiz.de/10012177457