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The transfer elasticity of income tax rates is an important parameter in public finance. Given the significant fiscal autonomy of Swiss municipalities, Switzerland is an ideal setting for examining behavioral responses to tax policy. Using a regression kink design, we find robust causal evidence...
Persistent link: https://www.econbiz.de/10014358325
We examine whether US and German state governments pursue sustainable fiscal policies taking into account fiscal transfers. Using panel data techniques we investigate whether the debt-to-GDP ratio had a positive influence on the primary surplus (Bohn-model). We show that including/excluding...
Persistent link: https://www.econbiz.de/10010260027
This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial dynamics of local sales...
Persistent link: https://www.econbiz.de/10010393644
We examine whether US and German state governments pursue sustainable fiscal policies taking into account fiscal transfers. Using panel data techniques we investigate whether the debt-to-GDP ratio had a positive influence on the primary surplus (Bohn-model). We show that including/excluding...
Persistent link: https://www.econbiz.de/10013055378
This paper investigates the political economy of fiscal reform activism in Argentina since the late 1980s. Between 1988 and 2008, tax legislation was changed 83 times, fiscal federal rules 14 times, and budgetary institutions sixteen times. Tax and budgetary reforms moved from centralizing...
Persistent link: https://www.econbiz.de/10010246559
product in India is concerned, limited studies have been done. Present study tries to explore the stationarity and …
Persistent link: https://www.econbiz.de/10011127687
, focusing on the plausibility of incorporating gender into financial devolution, with the Thirteenth Finance Commission of India … the prosperous states of India—there can be no valid objection to using Finance Commission transfers for this purpose. A … can and should play a role in upholding the right to life for India’s girl children. That being said, it needs to be …
Persistent link: https://www.econbiz.de/10003943178
A nationally representative Indian panel data set is used to estimate systems of equations which account for endogeneity of grants received by villages. The estimates explore the factors that determine the levels of employment generating, social welfare, untied grants; the impacts of these...
Persistent link: https://www.econbiz.de/10013033000
of the Planning Commission, the creation of the National Institution for Transforming India (NITI) Aayog, the … Council and Finance Commissions, and if India should devise a mechanism of transfer that is predominantly based on sharing of … tensions in federal-state relations in India. …
Persistent link: https://www.econbiz.de/10012111001
Chapter 1: Background and Emerging Challenges -- Chapter 2: Theory of Fiscal Federalism and Local Fiscal Domain -- Chapter 3: Fiscal Decentralization and Local Area Corporate Social Responsibility -- Chapter 4: Globalization, Climate Change and Changing Face of Urban Public Finance -- Chapter 5:...
Persistent link: https://www.econbiz.de/10013414544