Narrow search
Showing 1 - 10 of 31,193
Cover Image
Local public finances and municipal reform in Finland
André, Christophe; García, Clara - 2014
Finnish municipalities enjoy ample fiscal autonomy and provide or arrange the provision of a large share of public services. In recent years, their spending and debt has been increasing steadily, especially because of population ageing and increases in the cost of health care and social...
Persistent link: https://www.econbiz.de/10010375402
Cover Image
Fiscal Decentralisation and Economic Growth : The Kenyan Experience
Mose, Naftaly - 2022
The effect of fiscal decentralization on economic growth has majorly been investigated in developed countries in … purpose, the study will investigate the effect of tax revenue and expenditure decentralization assignments on county economic … analysis was performed to avoid misleading conclusion. From estimation result, expenditure decentralization has a positive …
Persistent link: https://www.econbiz.de/10014264329
Cover Image
Using a discontinuous grant rule to identify the effect of grants on local taxes and spending
Dahlberg, Matz; Mörk, Eva; Rattsø, Jørn; Ågren, Martin - 2006
When investigating the effects of federal grants on the behavior of lower-level governments, it is hard to defend the handling of grants as an exogenous factor affecting local governments; federal governments often set grants based on characteristics and performance of local governments. In this...
Persistent link: https://www.econbiz.de/10010321636
Cover Image
Reforming the tax on immovable property : taking care of the unloved
Blöchliger, Hansjörg - 2015
The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property tax policy in OECD countries and analyses the...
Persistent link: https://www.econbiz.de/10011399277
Cover Image
Entry in Tax Competition and Intergovernmental Transfer
KIKUCHI, YUYA - 2021
This paper derives an efficient intergovernmental transfer system within tax competition settings under the endogenization of the number of regions that engage in tax competition. In our theoretical model, two externalities arise. These include fiscal externalities and the externalities...
Persistent link: https://www.econbiz.de/10013219484
Cover Image
Why tax effort falls short of capacity in Indian states: A Stochastic frontier approach
Garg, Sandya; Goyal, Ashima; Pal, Rupayan - Indira Gandhi Institute of Development Research (IGIDR) - 2014
Taxation is an important tool to enhance the economic development and to finance the expenditure responsibilities of a government. This paper attempts to measure the tax capacity and tax effort of 14 major Indian states from 1992-92 to 2010-11 using Stochastic Frontier Analysis. The use of tax...
Persistent link: https://www.econbiz.de/10010903919
Cover Image
Local Public Finances and Municipal Reform in Finland
André, Christophe; García, Clara - Economics Department, Organisation de Coopération et … - 2014
Finnish municipalities enjoy ample fiscal autonomy and provide or arrange the provision of a large share of public services. In recent years, their spending and debt has been increasing steadily, especially because of population ageing and increases in the cost of health care and social...
Persistent link: https://www.econbiz.de/10011276871
Cover Image
Reforming the Tax on Immovable Property: Taking Care of the Unloved
Blöchliger, Hansjörg - Economics Department, Organisation de Coopération et … - 2015
The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property tax policy in OECD countries and analyses the...
Persistent link: https://www.econbiz.de/10011277002
Cover Image
The Optimal Taxation Approach to Intergovernmental Grants
Dahlby, Bev - Department of Economics, University of Alberta - 2009
An optimal tax system equates the marginal cost of public funds across all tax bases. This idea is applied to a federation to derive the optimal unconditional transfers that will promote an optimal allocation of taxation and expenditures among the governments in the federation. This approach...
Persistent link: https://www.econbiz.de/10005086155
Cover Image
On the cost-benefit of the regionalisation of the National Health Service
Petretto, Alessandro - In: Economics of Governance 1 (2000) 3, pp. 213-232
In this paper we analyse in formal terms the desirability of the regionalisation of a National Health Service. The policy consists of a devolution process, i.e. the increase in the health services provision to be decided by a region and financed by an increase in its revenues. The change is a...
Persistent link: https://www.econbiz.de/10005759940