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Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending

Dahlberg, Matz; Moerk, Eva; Rattsø, Jørn; Agren, Hanna - 2021

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/10013317318

Equalization transfers and the pattern of municipal spending : an investigation of the flypaper effect in Germany

Langer, Sebastian; Korzhenevych, Artem - 2018

We investigate how lump-sum equalization transfers affect expenditures and taxes in the municipalities of the largest … instrumental variables. Findings suggest the existence of the "flypaper effect" - municipalities use transfers to increase …

Persistent link: https://www.econbiz.de/10011833912

Sub-National Revenue Mobilization in Peru

Canavire-Bacarreza, Gustavo J. - 2014

This paper analyses the problem of sub-national revenue mobilization in Peru and proposes several policy reforms to improve collection performance while maintaining a sound revenue structure. We analyze the current revenues of regional and municipal governments and identify the main priorities...

Persistent link: https://www.econbiz.de/10013064946

Sub-National Revenue Mobilization in Peru

Canavire-Bacarreza, Gustavo J. - 2014

This paper analyzes the problem of sub-national revenue mobilization in Peru and proposes several policy reforms to improve collection performance while maintaining a sound revenue structure. In particular, the paper analyzes the current revenues of regional and municipal governments and...

Persistent link: https://www.econbiz.de/10013066303

The Influence of the Register of Non-Tax Revenues on the Efficiency of the Non-Tax Revenue System in the Republic of Croatia

Karacic, Domagoj - 2017

Non-tax revenues and parafiscal charges in most cases represent a limiting factor for the business sector and are an additional burden for citizens. In accordance with the recommendations of the European Commission and the Croatian national strategic documents, a rationalisation of the system of...

Persistent link: https://www.econbiz.de/10012952000

Fiscal Resilience Building : Insights from a New Tax Revenue Diversification Index

Compaoré, Ali - 2020

Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and unlike the few existing tax diversification indices,...

Persistent link: https://www.econbiz.de/10012828219

Heterogeneidades em receitas orçamentárias, eficiência e seus determinantes : evidências para municípios brasileiros em 2010

Furtado, Bernardo Alves - 2012

Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is … municipalities harbor low-income workers who have to commute back to employment opportunities. As a result, urban landscape in Brazil … information for 5,212 municipalities out of 5,565 ones in Brazil. Thus, this study describes and characterizes neighboring …

Persistent link: https://www.econbiz.de/10009727426

Who profits from windfalls in oil tax revenue? : inequality, protests, and the role of corruption

Alexeev, Michael V.; Zakharov, Nikita - 2021

Persistent link: https://www.econbiz.de/10012663830

Who profits from windfalls in oil tax revenue? : inequality, protests, and the role of corruption

Alexeev, Michael V.; Zakharov, Nikita - In: Journal of economic behavior & organization : JEBO 197 (2022), pp. 472-492

Persistent link: https://www.econbiz.de/10013384334

Does highway accessibility influence local tax factors? : evidence from German municipalities

Dörr, Luisa; Gäbler, Stefanie - 2020

Germany since 1945. For non-agglomeration municipalities that lie on a convenient route between two larger cities the access … that highway access influences local tax setting in municipalities within 5 to 10 km road distance. Improved accessibility … increases property tax factors persistently by roughly 6 percentage points. Our effects are driven by peripheral municipalities …

Persistent link: https://www.econbiz.de/10012159078