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La reforma del sistema de financiación aprobada en julio del año 2009 es esencialmente diferente de las reformas de los sistemas de financiación anteriores. Por un lado, no ha venido exigida por el tradicional plazo de caducidad de los sistemas de financiación cada cinco años, sino por...
Persistent link: https://www.econbiz.de/10008498364
El presente trabajo tiene como objetivo analizar el cambio en los resultados distributivos del nuevo modelo de financiación autonómica de régimen común con respecto al vigente desde 2002. Para ello se utilizan indicadores de desigualdad y progresividad derivados de curvas de concentración,...
Persistent link: https://www.econbiz.de/10008498369
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...
Persistent link: https://www.econbiz.de/10011335668
The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools...
Persistent link: https://www.econbiz.de/10011340688
The identification of strategic interactions among local governments is typically plagued by endogeneity problems. This paper proposes a quasi-experimental strategy to identify independent personal income tax setting by Swiss municipalities making use of the multi-tier federal system. State...
Persistent link: https://www.econbiz.de/10011340745
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...
Persistent link: https://www.econbiz.de/10011388187
The literature on horizontal tax interdependencies offered limited attention to the interactions on administrative policies although they play an important role in determining the total tax revenues collected. The incentive for sub-central tax authorities to share relevant taxpayer-specific...
Persistent link: https://www.econbiz.de/10011397372
A 1999 reform allowed Italian Mayors to partially substitute a more accountable source of tax revenue (the property tax) with a less transparent one (a surcharge on the personal income tax). Theoretical analysis suggests this should give incompetent Mayors a less costly way to hide themselves,...
Persistent link: https://www.econbiz.de/10010270475
This paper gives a review on the theoretical foundation for fiscal decentralisation and a status quo analysis of the intergovernmental relations in Mongolia. It consists of two parts. Part I briefly reviews the theories of fiscal decentralisation and its impact on the nations' welfare...
Persistent link: https://www.econbiz.de/10010270864
We study the relationship between fiscal decentralization and economic growth for 23 OECD countries from 1975 to 2001 by using new panel data on sub-federal tax autonomy. While initial estimations suggest that fiscal decentralization causes lower growth rates, we find that this result is not...
Persistent link: https://www.econbiz.de/10010273795