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Fiscal windfall curse
Berset, Simon; Schelker, Mark - 2019
resource equalization scheme and rained down on the municipalities of the canton of Zurich. This quasi-experimental setup and …
Persistent link: https://www.econbiz.de/10012057296
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Adverse selection, commitment and exhaustible resource taxation
Ing, Julie - 2016
Governments design taxation schemes to capture resource rent. However, they usually propose contracts with limited duration and possess less information on the resources than the extractive firms do. This paper investigates how information asymmetry on costs and an inability to commit to...
Persistent link: https://www.econbiz.de/10011793580
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Sub-national governments' tax structure in the European Union countries
Trasberg, Viktor - 2015
The paper analyses the European Union sub-national governments' tax revenue structures and their dynamic during the last decades. Tax composition obtained a considerable interest during the recent years, particularly after the recent global financial and economic crisis. In many European Union...
Persistent link: https://www.econbiz.de/10011481730
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Effect of political corruption on municipal tax revenues
Guillamón, María-Dolores; Cifuentes, Javier; Faura, Ursula - In: Revista de contabilidad : RC-SAR 24 (2021) 2, pp. 231-240
Persistent link: https://www.econbiz.de/10014432048
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Land Value Taxation and Other Measures for Raising Public Investment Revenue : A Comparative Study
Gurdgiev, Constantin - 2012
One of the most progressive and innovative approaches to public investment financing is known as value capture. Value-capture envisions creation of the policy tools to adequately capture the privately accruing changes in the value of sites and/or consumption that arise from public infrastructure...
Persistent link: https://www.econbiz.de/10013108463
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The effect of land consumption on municipal tax revenue : evidence from Bavaria
Langer, Sebastian; Korzhenevych, Artem - 2017
these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case … studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make … this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities …
Persistent link: https://www.econbiz.de/10011763974
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What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds
Dahlby, Bev - 2012
The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers. This Commentary uses econometric estimates of the...
Persistent link: https://www.econbiz.de/10013114956
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Fiscal Windfall Curse
Berset, Simon - 2020
resource equalization scheme and rained down on the municipalities of the canton of Zurich. This quasi-experimental setup and …
Persistent link: https://www.econbiz.de/10012847367
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Harnessing windfall revenues : optimal policies for resource-rich developing economies
Ploeg, Frederick van der; Venables, Anthony - 2009
A windfall of natural resource revenue (or foreign aid) faces government with choices of how to manage public debt, investment, and the distribution of funds for consumption, particularly if the windfall is both anticipated and temporary. We show that the permanent income hypothesis prescription...
Persistent link: https://www.econbiz.de/10003813611