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The paper tries to shed some light on the problems of centralization and decentralization within an economic union and … the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the …
Persistent link: https://www.econbiz.de/10010270846
In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within...
Persistent link: https://www.econbiz.de/10010271610
-agent framework, it analyzes two alternative policy-decision schemes — ‘decentralization’ and ‘centralization’ — when ‘knowledge … explaining variation in the degree of decentralization across countries. Within a two-sided incomplete information principal … government levels. It is shown that, depending on which level of policy decision making controls the degree of decentralization …
Persistent link: https://www.econbiz.de/10014153753
The paper tries to shed some light on the problems of centralization and decentralization within an economic union and … the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the …
Persistent link: https://www.econbiz.de/10005827714
This document contains a series of reflections on the concept of decentralization with the objective of contributing to … possible responses,which may be subject to discussion during the meeting of the Committee on Decentralization and Local …
Persistent link: https://www.econbiz.de/10005033497
(countries or regions). However, the borders between these regions and the degree of centralization of economic decision … conflicts and endogenous decentralization, dealing with the structure and borders of jurisdictions. …
Persistent link: https://www.econbiz.de/10005033505
In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within...
Persistent link: https://www.econbiz.de/10008568605
the contrasting forces of centralization and decentralization. The paper offers the insight to the policymakersthat while …Decentralization since early 1990s has become one of the buzzwords of the development paradigms. Among all ingredients … of decentralization, the fiscal component of it has a special significance. Not surprisingly the literature unanimously …
Persistent link: https://www.econbiz.de/10005787180
federalism in which centralization is less likely to occur where budget referendums are possible. The reason for this result is … that budget referendums reduce the extent to which pro-centralization regions can commit to a low level of spending … delegating the centralization choice to elected poli-cymakers. In addition, it reduces the ability of higher level policy …
Persistent link: https://www.econbiz.de/10011408427
We propose and test a positive model of fiscal federalism in which centralization is less likely to occur in … jurisdictions with referendum decisions on policy centralization. Citizens choose centralization of public spending and revenue in … representative democracy, centralization is inefficiently high because representatives can extract political rents by policy …
Persistent link: https://www.econbiz.de/10010265715