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Fiscal decentralization and the shadow economy
Janský, Petr; Palanský, Miroslav - International Centre for Tax and Development - 2016
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed … fiscally decentralized regions. In our econometric analysis, we examine the relationship between fiscal decentralization and … the shadow economy. We hypothesize that decentralization can negatively or positively affect the size of the shadow …
Persistent link: https://www.econbiz.de/10011582864
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Power to the people? The impact of decentralization on governance
Dreher, Axel - 2006
The paper analyzes the impact of decentralization on governance employing four indicators of governance and five … measures of decentralization. Depending on data availability, crosssections for a maximum of 129 countries are estimated …. Results for a panel of about 70 countries over the period 1984-2001 are also presented. The results show that decentralization …
Persistent link: https://www.econbiz.de/10010285903
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Local public finances and municipal reform in Finland
André, Christophe; García, Clara - 2014
Finnish municipalities enjoy ample fiscal autonomy and provide or arrange the provision of a large share of public services. In recent years, their spending and debt has been increasing steadily, especially because of population ageing and increases in the cost of health care and social...
Persistent link: https://www.econbiz.de/10010375402
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Frameworks for central-local government relations and fiscal sustainability
Morgan, Peter J.; Trinh, Long Q. - 2016
stability and sustainability at both the central and local government levels. Based upon the evidence on the decentralization …
Persistent link: https://www.econbiz.de/10011561683
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Looking beyond conventional intergovernmental fiscal frameworks : principles, realities, and neglected issues
Smoke, Paul J. - 2016
Fiscal decentralization and intergovernmental fiscal relations reform have become nearly ubiquitous in developing …
Persistent link: https://www.econbiz.de/10011561696
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Migration and tax yields in a devolved economy
Foreman-Peck, James S.; Zhou, Peng - 2016
Households may migrate between jurisdictions to secure preferred mixes of collectively sup-plied services and taxation. But devolution of taxes to sub-national jurisdictions could reduce expected tax revenue if some move to lower tax regimes, constraining devolved government policy. This paper...
Persistent link: https://www.econbiz.de/10011540007
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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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Power to the people? : The impact of decentralization on governance
Dreher, Axel - 2006
The paper analyzes the impact of decentralization on governance employing four indicators of governance and five … measures of decentralization. Depending on data availability, crosssections for a maximum of 129 countries are estimated …. Results for a panel of about 70 countries over the period 1984-2001 are also presented. The results show that decentralization …
Persistent link: https://www.econbiz.de/10003289307
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Revenue Decentralization, the Local Income Tax Deduction, and the Provision of Public Goods
Hatfield, John William - 2013
We consider a model where local and national governments both tax income and use the revenue to invest in both productive and consumptive public goods. Local governments will overprovide the consumptive public good if the local income tax is (partially) deductible. However, without full...
Persistent link: https://www.econbiz.de/10013089328
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Is Fiscal Decentralization Conflict Abating? Routine Violence and District Level Government in Java, Indonesia
Murshed, Syed Mansoob - 2008
decentralization in 98 districts of the Indonesian island of Java. By examining possible relationships between fiscal decentralization … decentralization and violence is relatively scant. Routine violence, which is different from both civil war and ethno-communal conflict … decentralization, sub-national entities exhibit varying experiences with decentralization, but a common consequence is the increased …
Persistent link: https://www.econbiz.de/10012723666