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Status quo on fiscal decentralisation in Mongolia

Lkhagvadorj, Ariunnaa - 2007

This paper gives a review on the theoretical foundation for fiscal decentralisation and a status quo analysis of the intergovernmental relations in Mongolia. It consists of two parts. Part I briefly reviews the theories of fiscal decentralisation and its impact on the nations' welfare...

Persistent link: https://www.econbiz.de/10010270864

Public Investment, Revenue Shocks, and Borrowing Restrictions

Büttner, Thiess; Wildasin, David E. - 2010

This paper lays out a theory of taxation and public investment in an intertemporal setting under conditions of revenue shocks. Without borrowing restrictions, the optimal policy is characterized by smooth time paths of taxes and public investment. While the introduction of formal borrowing...

Persistent link: https://www.econbiz.de/10010277217

Incentive structure, civil service efficiency and the hidden economy in Nigeria

Salisu, Mohammed - 2001

Successive governments in Nigeria have introduced reforms aimed at improving the efficiency and effectiveness of the civil service. Still, the service remains inefficient and incapable of reforming itself, let alone the rest of the economy. Corruption has become an endemic feature of public...

Persistent link: https://www.econbiz.de/10010279050

The Mozambican civil service: Incentives, reforms and performance

Sulemane, José A.; Kayizzi-Mugerwa, Steve - 2001

The post-independence Mocambican civil service, what was left of it following the exodus of Portuguese settlers in the mid-1970s, was poorly educated, with low incentives. In subsequent years, the combination of a war-ravaged economy, poor human resources and mass poverty made it difficult for...

Persistent link: https://www.econbiz.de/10010279200

Tax expenditures in local taxes - an effective instrument of local tax policy? The example of Poland

Felis, Paweł; Gołębiowski, Grzegorz - In: Contemporary Economics 15 (2021) 4, pp. 393-414

This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used:...

Persistent link: https://www.econbiz.de/10014544414

Local authority tax policy in Poland: Evidence from the Union of Polish metropolises

Grdić, Zvonimira Šverko; Gregorić, Maja; Nižić, … - In: Contemporary Economics 13 (2019) 1, pp. 49-62

Local taxes and the related taxing power are significant determinants of public authority decentralization. Local taxes …

Persistent link: https://www.econbiz.de/10014544600

Preferences for redistribution in Latin America

Busso, Matias; Ibáñez, Ana María; Messina, Julián; … - 2023

This chapter examines the redistributive preferences of Latin Americans and investigates the factors that shape them. Using a detailed survey in eight Latin American countries, the study sheds new light on redistributive preferences and explores which aspects of redistribution are more popular...

Persistent link: https://www.econbiz.de/10014563954

Avaliação do comportamento fiscal dos governos estaduais brasileiros no período posterior à Lei de Responsabilidade Fiscal (2002-2012)

Ribeiro, Márcio Bruno - 2015

This paper proposes an empirical evaluation of the Brazilian state governments' fiscal behavior in the period following the publication of Fiscal Responsibility Law (2002-2012). Measurement of fiscal shocks and estimations from dynamic panel data models of the states' main revenues and...

Persistent link: https://www.econbiz.de/10011444820

From urban core to wealthy towns: Nonschool fiscal disparities across Connecticut municipalities

Zhao, Bo - 2015

Using a cost-capacity gap framework, this paper is the first study to quantify nonschool fiscal disparities across Connecticut municipalities. In the absence of a Uniform Chart of Accounts for municipalities, the paper uses a newly assembled dataset of multi-year local financial records,...

Persistent link: https://www.econbiz.de/10011460689

Fiscal decentralization, economic growth and human resource development in Nigeria: Autoregressive Distributed Lag (ARDL) approach

Udoh, Elijah; Afangideh, Udoma; Udeaja, Elias A. - In: CBN Journal of Applied Statistics 06 (2015) 1, pp. 69-93

There is a widespread belief that fiscal decentralization is an effective tool for increasing the efficiency of public … expenditures. Decentralization is expected to boost accountability and transparency in the provision of public goods for the well … for the period 1980 to 2012, the study found that expenditure decentralization exerted negative effect on human resource …

Persistent link: https://www.econbiz.de/10011482603