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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
This paper examines whether revenue decentralization and direct external financial supervision affect the incidence and …
Persistent link: https://www.econbiz.de/10011281657
This paper examines whether revenue decentralization and direct external financial supervision affect the incidence and …
Persistent link: https://www.econbiz.de/10011300741
line with the hypothesis that greater revenue decentralization (measured as sub-national governments’ share of own source …
Persistent link: https://www.econbiz.de/10010498622
line with the hypothesis that greater revenue decentralization (measured as sub-national governments' share of own source …
Persistent link: https://www.econbiz.de/10013024369
panel data and apply causal machine learning methods to identify the effects of decentralization on the statutory tax …
Persistent link: https://www.econbiz.de/10013249653
This paper studies how fiscal decentralization affects local services. It explores a 1993 reform that increased the … identification leverages cross-municipal variation in the degree of decentralization that stems from bombings during WWII …. Decentralization reduced local spending but expanded municipal services, such as nursery schools. These effects are larger in areas …
Persistent link: https://www.econbiz.de/10013250403
This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...
Persistent link: https://www.econbiz.de/10012664950
panel data and apply causal machine learning methods to identify the effects of decentralization on the statutory tax …
Persistent link: https://www.econbiz.de/10012421200
We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous formation of multiregional companies. Regions use their enforcement policy as a strategic instrument to engage in fiscal competition. Within this framework, we analyze the...
Persistent link: https://www.econbiz.de/10014216579