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Decentralization, subjective well-being and the perception of institutions

Diaz-Serrano, Luis; Rodríguez-Pose, Andrés - 2012

decentralization have a positive and significant effect on the overall subjective well-being of individuals. However, fiscal … decentralization has a different effect on the perception of institutions depending on whether we consider subnational expenditure or … revenues. Similarly, the effect of political decentralization on the level of satisfaction with institutions also varies …

Persistent link: https://www.econbiz.de/10011513958

Does fiscal decentralization foster regional investment in productive infrastructure?

Kappeler, Andreas; Solé-Ollé, Albert; Stephan, Andreas; … - 2012

sub-national governments. The aim of this paper is to analyze the effect of revenue decentralization on the provision of … infrastructure at the sub-national level. We estimate the effects of revenue decentralization and earmarked grant financing on the …

Persistent link: https://www.econbiz.de/10011522639

Regional competition on tax administration

Durán, José María; Esteller-Moré, Alejandro; … - 2012 - This version: January 2012

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/10011521604

Empirical evidence on tax information sharing among sub-central administrations

Durán, José María; Esteller-Moré, Alejandro; … - 2012 - This version: December 2012

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/10011565984

Are local tax rates strategic complements or substitutes?

Parchet, Raphaël - 2012

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/10011517772

A global map of amenities : public goods, ethnic divisions and decentralization

Seidel, André - 2020 - This version: 20.02.2020

public goods. Therefore, my findings indicate that decentralization can lead to a failure in the provision of local public …

Persistent link: https://www.econbiz.de/10012419389

Federative relations and Russia spatial problem

Vardomskij, Leonid Borisovič - 2014

Benefits of federation are in more flexible use of the social and economic potential of its subjects at wide inter-regional competition. The federal system allows to use effects of either greater economic space or more complete considering of local conditions and interests. Specificity of modern...

Persistent link: https://www.econbiz.de/10011499312

Fiscal income inequalities and efficiency : evidence from Brazilian municipalities : ERSA 2012 Congress, from 21 to 25 August, Bratislava, Slovak Republic

Furtado, Bernardo Alves - 2012

Distribution of fiscal income among municipalities - which are constitutionally federal official entities in Brazil - is highly unequal. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities concentrate resources and quality public...

Persistent link: https://www.econbiz.de/10011509225

Mobility and progressive taxation

Roller, Marcus; Schmidheiny, Kurt - 2014 - Very preliminary

In fiscally centralised countries with a unique country-wide income tax schedule, it is straightforward to quantify the degree of progressivity. In fiscally decentralised countries with varying local tax schedules, however, this is not the case. In these countries, the effective tax...

Persistent link: https://www.econbiz.de/10011487924

Efficient earmarking under decentralized fiscal commitments

Silva, Emilson C. D. - In: International tax and public finance 22 (2015) 4, pp. 683-701

Persistent link: https://www.econbiz.de/10011529857