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Does tax enforcement counteract the negative effects of terrorism? : a case study of the Basque country
Salvadori, Luca - 2015
. The presence of externalities in tax administration attributable to the costs of terrorism is investigated by undertaking …
Persistent link: https://www.econbiz.de/10011476365
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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
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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
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Accrual accounting and the local government budget : a matching evaluation
Raffer, Christian - 2020
The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...
Persistent link: https://www.econbiz.de/10012438189
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Does accrual accounting alter fiscal policy decisions? : evidence from Germany
Christofzik, Désirée I. - 2019
Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...
Persistent link: https://www.econbiz.de/10012265284
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Local government fiscal regulation in the EU : the impact of balanced budget rules
Jochimsen, Beate; Raffer, Christian - 2020
In the past decades many European countries implemented numerical fiscal rules in order to strengthen fiscal discipline on all levels of government. This development was intensified by the financial crisis in 2008. Although plenty of research points to the discipline-enhancing effect of these...
Persistent link: https://www.econbiz.de/10012426624
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R&D-persistency, metropolitan externalities and productivity
Lööf, Hans; Johansson, Börje - 2010
Firms display persistent differences as regards both internal and external characteristics, and these differences correspond to asymmetries in the performance of firms with regard to productivity level and growth as well as innovativeness. This paper focuses on one internal characteristic and...
Persistent link: https://www.econbiz.de/10011534334
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The productive city needs both : localization and urbanization economies across spatial scales in the city
Andersson, Martin; Larsson, Johan P.; Lundblad, Joakim - 2015 - This version 2015-01-16
propose that specialization and diversity may offer externalities operating at different spatial scales. Using high …
Persistent link: https://www.econbiz.de/10011482330
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Renewable energy and negative externalities : the effect of wind turbines on house prices
Droes, Martijn I.; Koster, Hans - 2014 - This version: 30 June 2014
SUMMARY - In many countries, wind turbines are constructed as part of a strategy to reduce fossil fuel dependence. In this paper, we measure the external effect of wind turbines on the transaction prices of nearby properties. Using a unique transaction price dataset covering the period 1985-2011...
Persistent link: https://www.econbiz.de/10011486973
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Skills, education and productivity in the KIBS sector : firm level evidence on the presence of externalities
Klaesson, Johan; Wixe, Sofia - 2011
levels? This paper aims to examine these issues with a particular focus on the importance of externalities. Externalities are … defined as region-specific economic effects influencing firm efficiency. These externalities can be broadly divided in the … following categories: i) urbanization economies which relate to diversity and density (Jacobs externalities), ii) localization …
Persistent link: https://www.econbiz.de/10011541593