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The effect on growth of a tax shift between land value taxes and income taxes in Denmark

Allan, Philip; Hovsepyan, Gohar - In: Modern economy 10 (2019) 8, pp. 1843-1850

Persistent link: https://www.econbiz.de/10012194151

A taxing journey : tax adoptions and interstate migration in the early 20th century

Smutny, Stefan; Wandschneider, Kirsten - 2024

This paper examines the relationship between sequential income tax adoptions and interstate migration in US states between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched full-count US census data to explore the causal links...

Persistent link: https://www.econbiz.de/10014443981

Structures territoriales et finances locales dans les pays du centre-est européen

Marcou, Gérard - In: Politiques et management public : PMP 14 (1996) 1, pp. 109-141

Persistent link: https://www.econbiz.de/10001201984

Administrative capacity as a constraint to fiscal decentralization : the case of Romania and Poland

Alexandru, Dana Georgeta; Guziejewska, Beata - In: Comparative economic research : Central and Eastern Europe 23 (2020) 1, pp. 127-143

finances. The selected decentralization problems are analyzed using the cases of two countries: Romania and Poland. The results … presented taking account of the different levels of decentralization in Poland and Romania. A comparative analysis of Romania … legal and financial terms. Romania has the problem of the incomplete devolution of powers and the limited financial …

Persistent link: https://www.econbiz.de/10012417293

Digitalization of Romanian public administration : a panel data analysis at regional level

Fratila, Alexandra; Păunescu, Mirela; Nichita, Elena-Mirela - In: Journal of business economics and management 24 (2023) 1, pp. 74-92

Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions of people worldwide engage in online solutions. Our research paper...

Persistent link: https://www.econbiz.de/10014330641

Reforming the Property Tax System in Romania : A Necessity

Mitu, Narcis Eduard; Mitu, George Teodor - 2022

Romania, as the main source of tax revenue available to the local public administration. If the strengthening of democracy … aims to be a basis of analysis and a potential foundation for the reconstruction of the property tax system in Romania …

Persistent link: https://www.econbiz.de/10014241636

Local revenue mobilization in Romania

Moldovan, Octavian - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 107-124

As public institutions are faced with more diverse and increased community needs, significant concern arises (both in academia and practice) for the dwindling resources available at the local level and the factors which can influence local revenue mobilization. Using data for 3,227 Romanian...

Persistent link: https://www.econbiz.de/10011700855

Fiscal federalism and the deductibility of state and local taxes under the federal income tax

Kaplow, Louis - 1996

Persistent link: https://www.econbiz.de/10000623064

Local government tax and land use policies in the United States : understanding the links

Ladd, Helen F. (contributor) - 1998

Persistent link: https://www.econbiz.de/10000630300

African tax systems

De Brauw-Hay, Elizabeth (contributor) - 1994

Persistent link: https://www.econbiz.de/10000150190