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Fiscal Decentralisation and Economic Development in Selected Unitary European Countries
Szarowská, Irena - In: European Financial and Accounting Journal 9 (2014) 1, pp. 22-40
The article provides direct empirical evidence on fiscal decentralisation and economic development in selected European countries in a period 1995-2012. The research (based on data taken from OECD Fiscal Decentralisation Database and OECD) is performed on a panel, which contains 17 unitary...
Persistent link: https://www.econbiz.de/10010512933
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Withdrawal of Tax Exemptions Under Direct Tax Code - An Obstacle for Economic Growth
Saxena, Pravin - 2012
bases and tax rates prevailing in the country. The special rates of tax, allowable deductions and exemptions, rebates …, cut corporate tax rates, phase out exemptions and simplify rules on corporate mergers. The direct tax reforms are … basically aimed at doing away with the 'plethora of exemptions.' Tax exemptions if faced out will lead to greater level of tax …
Persistent link: https://www.econbiz.de/10013101780
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Tax Policy and State Economic Growth : The Long-Run and Short-Run of It
Yamarik, Steven - 2013
This paper uses a pooled mean group (PMG) estimator to evaluate the effects of tax policy on state-level growth. We find that property and sales tax rates have negative effects on long-run income growth, while income tax rates have no impact
Persistent link: https://www.econbiz.de/10013076051
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Operationalizing Inclusive Growth : Per-Percentile Diagnostics to Inform Redistribution Policies
Kireyev, Alexei - 2020
Inclusive growth, narrowly defined in this paper as growth that helps reduce inequality, is achieved if consumption of the poor increases faster than consumption of the rich. The paper presents a simple accounting framework for a per-percentile consumption diagnostics that could inform...
Persistent link: https://www.econbiz.de/10012836529
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The Impact of Fiscal Decentralization on Economic Development
Pasichnyi, Mykola - 2019
In this article, updated approach to assess the impact of fiscal decentralization on economic development is offered. The relationship between the proper level of fiscal decentralization and economic growth for 27 advanced and emerging economies in Europe from 1992 to 2017 was evaluated using...
Persistent link: https://www.econbiz.de/10012865398
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The Value Added Tax and Growth : Design Matters
Acosta Ormaechea, Santiago - 2019
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countriesover the 1970-2016 period, this paper examines whether the value added tax (VAT) may havedifferent effects on long-run growth depending on whether it is raised through the standard rateor through...
Persistent link: https://www.econbiz.de/10012868460
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Non-Uniform Impact of Fiscal Decentralization on Economic Growth : A State Level Analysis in India
Agarwal, Anmol - 2019
In this paper, I examine the impact of fiscal decentralization on state-level economic growth in India. There is little empirical evidence testing for a non-uniform impact of fiscal decentralization within a country. I build a social development index (SDI) to characterize 15 Indian states into...
Persistent link: https://www.econbiz.de/10012860895
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Advancing Inclusive Growth in Cambodia
Hansen, Niels-Jakob - 2019
We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva et al., 2018). Over the last two decades, Cambodia's consumption inequality and poverty have declined. However, income inequality is...
Persistent link: https://www.econbiz.de/10012860994
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Government expenditure on human capital and growth in Namibia : a time series analysis
Shafuda, Christopher P. P.; De, Utpal Kumar - In: Journal of economic structures : JES; the official … 9 (2020) 21, pp. 1-14
An attempt is made in this paper to examine the impacts of government spending on human capital on human development indicators like healthcare outcomes, education achievements and increase in national income in Namibia using time series data from 1980 to 2015. The analysis reveals a significant...
Persistent link: https://www.econbiz.de/10012256228
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Government Expenditure on Human Capital and Growth in Namibia : A Time Series Analysis
De, U. K. - 2020
An attempt is made in this paper to examine the impacts of government spending on human capital on human development indicators like healthcare outcomes, education achievements and increase in national income in Namibia using time series data from 1980 to 2015. The analysis reveals a significant...
Persistent link: https://www.econbiz.de/10014095681