The article presents an analysis of the level of income flowing to the municipalities\' budget from the permit fees to … sell alcoholic beverages in selected municipalities. For the purposes of the article, three objectives have been set for …

, these resources began to be distributed between all municipalities and departments through various funds and according to …-national governments. For municipalities, these funds are twice the amount collected by two of the most important municipal taxes, property …,025 municipalities. Unlike conventional impact evaluations comparing treatment and control groups, the dose-response analysis compares …

This paper investigates how non-tax revenues impact tax collection in Brazilian municipalities, focusing on shifts in …

resource equalization scheme and rained down on the municipalities of the canton of Zurich. This quasi-experimental setup and …

We investigate how lump-sum equalization transfers affect expenditures and taxes in the municipalities of the largest … instrumental variables. Findings suggest the existence of the "flypaper effect" - municipalities use transfers to increase …

municipalities of Saxony (eastern Germany) and North Rhine-Westphalia (western Germany). Findings from the panel data analysis … suggest the existence of the "flypaper effect" - municipalities use transfers to increase expenditures but do not reduce taxes … the two federal states despite the differences in the transfer dependency. Targeted support of eastern municipalities …

Finnish municipalities enjoy ample fiscal autonomy and provide or arrange the provision of a large share of public … increases in the cost of health care and social services. Furthermore, small municipalities are often struggling to align … service provision with national standards. The government has launched a reform to create more efficient municipalities …

Connecticut municipalities. In the absence of a Uniform Chart of Accounts for municipalities, the paper uses a newly assembled … dataset of multi-year local financial records, adjusted to be comparable across municipalities and therefore suitable for … regression analysis. The paper finds significant nonschool fiscal disparities among Connecticut municipalities. Fiscal …