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Public Sector Decentralization : Measurement Concepts and Recent International Trends
Stegarescu, Dan - 2008
This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing … on a recent analytical framework of the OECD, different measures of fiscal autonomy and revenue decentralization are …-making competencies in the course of time, new time series of annual data on the degree of fiscal decentralization are provided for 23 …
Persistent link: https://www.econbiz.de/10014069150
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Public Sector Decentralization: Measurement Concepts and Recent International Trends
Stegarescu, Dan - 2004
This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing … on a recent analytical framework of the OECD, different measures of fiscal autonomy and revenue decentralization are …-making competencies in the course of time, new time series of annual data on the degree of fiscal decentralization are provided for 23 …
Persistent link: https://www.econbiz.de/10010297396
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Costs, Preferences, and Institutions: An Empirical Analysis of the Determinants of Government Decentralization
Stegarescu, Dan - 2005
-national differences in the degree of fiscal decentralization. Accounting for taxing powers of subnational governments, the evidence …
Persistent link: https://www.econbiz.de/10010297446
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Fiscal externalities in local tax competition: empirical evidence from a panel of German jurisdictions
Buettner, Thiess - 2001
This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the...
Persistent link: https://www.econbiz.de/10010297746
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Interstate Fiscal Disparity in State Fiscal Year 1999
Tannenwald, Robert; Turner, Nicholas - 2004
This paper compares states in terms of their relative fiscal capacity, fiscal need, fiscal comfort, and tax effort in state fiscal year 1999 (FY1999). It is the most recent in a series initiated by the U.S. Advisory Commission on Intergovernmental Relations (ACIR) in 1962. As in previous...
Persistent link: https://www.econbiz.de/10010263336
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Local business taxation and competition for capital : the choice of the tax rate
Büttner, Thiess - 2001
A theoretical model describes the local choice of the tax rate on capital income. It establishes preferences and various fiscal conditions - including the tax rates of competing jurisdictions - as determinants of the tax rate. The empirical implications are tested using a large panel of...
Persistent link: https://www.econbiz.de/10011398100
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Fiscal externalities in local tax competition : empirical evidence from a panel of German jurisdictions
Büttner, Thiess - 2001
This paper is concerned with fiscal externalities arising from local taxation of a mobile factor. Using a panel of more 1100 local jurisdictions it provides empirical evidence on how the local tax rate as well as the tax rate in the neighborhood affect the local tax base. The results support the...
Persistent link: https://www.econbiz.de/10011445920
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The relationships between costs and user charges : the case of a Norwegian utility service
Borge, Lars-Erik; Rattsø, Jørn - 2003
The paper investigates the relationships between costs and user charges in the sewage industry in Norwegian local governments. The purpose of the analysis is to answer the following questions: (i) To what extent is a higher unit cost passed on to consumers in terms of a higher user charge? (ii)...
Persistent link: https://www.econbiz.de/10011509458
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Do Absolute Majorities Spend Less? Evidence from Germany
Freier, Ronny - 2012
The number of parties in government is usually considered to increase spending. We show that this is not necessarily the case. Using a new method to detect close election outcomes in multi-party systems, we isolate truly exogenous variation in the type of government. With data from...
Persistent link: https://www.econbiz.de/10013101124
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Life Satisfaction and Public Finance : Empirical Analysis Using U.S. Micro Data
Kiya, Kohei - 2012
The objective of this paper is to explore various relationships between self-reported life satisfaction and state public finance in the U.S. The paper focuses on both government expenditure and revenue (especially tax) structures. This paper is the first of its kind to examine the relationship...
Persistent link: https://www.econbiz.de/10013102366