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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

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

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

Balanced budget government spending in a small open regional economy

Lecca, Patrizio; McGregor, Peter G.; Swales, John Kim - 2012

Scotland is engaged in a lively and on-going debate on greater fiscal autonomy and independence, which is politically controversial, especially in respect of tax-varying powers. The Scottish Parliament has the power to make a balanced-budget adjustment in public expenditure by varying the basic...

Persistent link: https://www.econbiz.de/10011507604

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

Fiscal autonomy : opportunity or limitation for innovative local development in Croatia? : 54th ERSA Congress Regional Development & Globalisation: Best Practices 26-29 August 2014...

Jurlina Alibegović, Dubravka - 2014

This paper explores the role of Croatian large cities in financing local development projects. Croatian cities have limited autonomy in realization of public revenue. There are a small number of fiscal instruments to which cities can fully leverage or at least under the statutory limits can...

Persistent link: https://www.econbiz.de/10011491211

Analysis of municipal election outcomes in Romania

Jula, Nicolae-Marius; Jula, Dorin - 2011

In Romania, the 2008 local elections were held based on a new electoral law. The main changes concerned the election of chairpersons of county councils by uninominal voting, shifting of the general and presidential elections and the introduction of a uninominal voting system for parliamentary...

Persistent link: https://www.econbiz.de/10011535918

Electoral cycles in public expenditures : evidence from Czech local governments

Stastna, Lenka - 2015

The paper analyzes local political cycle in Czech municipalities over the period between 1997 and 2013. We apply the system and the difference GMM estimators to detect electoral manipulation in current and capital expenditures in electoral and pre-electoral years. Primarily, we estimate the...

Persistent link: https://www.econbiz.de/10011479456

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