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In this paper we explore how political pressures for an increased decentralisation of revenue and expenditure competencies to sub-national governments may affect the degree of interregional redistribution accomplished by the public sector. We do this by focusing on a specific case, that of the...
Persistent link: https://www.econbiz.de/10014041338
In this paper we investigate the effects of fiscal decentralization on income inequality using a sample of 23 OECD … countries over the period 1971-2000. We utilize novel and robust measures of fiscal decentralization based on different degrees … fiscal decentralization - expenditure versus taxation - and the extent to which responsibility and decision powers are …
Persistent link: https://www.econbiz.de/10013104257
on fiscal decentralization suggesting that redistribution is most effectively carried out at sub-central levels of … that the decentralization of government expenditure can help achieve a more equal distribution of income. However, several … conditions need to be fulfilled: i) the government sector needs to be sufficiently large, ii) decentralization should be …
Persistent link: https://www.econbiz.de/10013053956
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
Persistent link: https://www.econbiz.de/10012999256
decentralization in OECD countries. Based on a theoretical framework, the empirical panel analysis relates the degree of public sector … decentralization to economic and European integration, controlling for inter-regional heterogeneity, economies of scale, and …
Persistent link: https://www.econbiz.de/10014066292
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
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
Many OECD countries such as the USA, the UK or Switzerland are concerned with the affordability of utility services and the distributional consequences inherent in the pricing strategy of basic goods and services, such as electricity. However, the effectiveness of the electricity tariff as a...
Persistent link: https://www.econbiz.de/10011892503