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Year of publication
Subject
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Finanzbeziehungen 6,561 Fiscal relations 6,561 Finanzausgleich 2,602 Intergovernmental transfers 2,568 Decentralization 1,730 Dezentralisierung 1,728 Theorie 1,483 Theory 1,483 Föderalismus 984 Federalism 898 Finanzpolitik 765 Fiscal policy 733 Deutschland 657 Germany 643 Gemeindefinanzen 544 Local government finance 536 Steuerwettbewerb 428 Tax competition 425 EU countries 390 EU-Staaten 390 Indien 357 Russia 352 Russland 352 India 350 USA 339 Welt 323 World 323 United States 322 Public finance 320 Öffentliche Finanzen 313 Finanzreform 300 Öffentliche Ausgaben 299 China 292 Public expenditure 290 Fiscal reform 288 Öffentliche Schulden 283 Public debt 277 fiscal federalism 264 Kanada 246 Öffentlicher Haushalt 243
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Online availability
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Free 2,171 Undetermined 913 CC license 90
Type of publication
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Book / Working Paper 3,920 Article 2,796 Journal 9
Type of publication (narrower categories)
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Article in journal 2,132 Aufsatz in Zeitschrift 2,132 Graue Literatur 1,644 Non-commercial literature 1,644 Arbeitspapier 1,334 Working Paper 1,334 Aufsatz im Buch 620 Book section 620 Collection of articles of several authors 286 Sammelwerk 286 Hochschulschrift 176 Konferenzschrift 151 Thesis 131 Aufsatzsammlung 123 Conference proceedings 92 Amtsdruckschrift 86 Government document 86 Conference paper 33 Konferenzbeitrag 33 Bibliografie enthalten 28 Bibliography included 28 Collection of articles written by one author 21 Sammlung 21 Rezension 20 Advisory report 14 Gutachten 14 Case study 13 Fallstudie 13 Festschrift 12 Mehrbändiges Werk 12 Multi-volume publication 12 Bibliografie 11 Statistik 11 Systematic review 11 Übersichtsarbeit 11 Statistics 9 Dissertation u.a. Prüfungsschriften 8 Handbook 8 Handbuch 8 Lehrbuch 8
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Language
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English 5,381 German 682 Russian 176 Italian 130 Spanish 121 Undetermined 98 French 88 Portuguese 32 Ukrainian 15 Dutch 8 Polish 6 Serbian 5 Danish 3 Croatian 3 Swedish 3 Bulgarian 2 Slovak 2 Czech 1 Estonian 1 Hungarian 1 Lithuanian 1 Romanian 1 Albanian 1 Chinese 1
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Author
All
Martinez-Vazquez, Jorge 114 Feld, Lars P. 112 Bird, Richard M. 56 Blöchliger, Hansjörg 42 Schaltegger, Christoph A. 42 Ahmad, Ehtisham 41 Shah, Anwar 39 Boadway, Robin W. 31 Govinda Rao, Marapalli 31 Bordignon, Massimo 30 Brosio, Giorgio 30 Büttner, Thiess 30 Oates, Wallace E. 30 Aronsson, Thomas 29 Baskaran, Thushyanthan 28 Hindriks, Jean 28 Sacchi, Agnese 28 Kirchgässner, Gebhard 27 Bahl, Roy W. 26 Kotsogiannēs, Chrēstos 23 Nam, Chang-woon 23 Dreher, Axel 22 Goodspeed, Timothy J. 22 Lago Peñas, Santiago 22 Blankart, Charles B. 21 Dafflon, Bernard 21 Mello, Luiz de 21 Singh, Nirvikar 21 Besfamille, Martin 20 Döring, Thomas 19 Köthenbürger, Marko 19 Schnellenbach, Jan 19 Frejnkman, Lev M. 18 Lenk, Thomas 18 Lockwood, Ben 18 Schmidheiny, Kurt 18 Thießen, Ulrich 18 Vaillancourt, François 18 Agrawal, David R. 17 Hagen, Jürgen von 17
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Institution
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International Monetary Fund (IMF) 108 International Monetary Fund 82 OECD 42 National Bureau of Economic Research 29 World Bank 25 Edward Elgar Publishing 14 World Bank Group 9 Weltbank 8 Andrew Young School of Policy Studies / International Studies Program 7 Korea Institute of Public Finance 6 National Institute of Public Finance and Policy <Delhi> 6 Umeå Universitet / Institutionen för Nationalekonomi 6 Österreichisches Institut für Wirtschaftsforschung 6 Berliner Wissenschafts-Verlag 5 European Commission / Directorate-General for Economic and Financial Affairs 5 Evangelische Akademie Loccum 5 Internationaler Währungsfonds 5 Organisation for Economic Co-operation and Development 5 Petrozavodskij gosudarstvennyj universitet 5 Regional Project on Fiscal Decentralization 5 Gaidar Institute for Economic Policy 4 Inter-American Development Bank 4 Republik Karelien / Pravitelʹstvo 4 Universitat Pompeu Fabra / Departament d'Economia i Empresa 4 Associazione per lo sviluppo dell'industria nel Mezzogiorno 3 Avenir Suisse 3 Duncker & Humblot 3 Indian Tax Institute <Delhi> 3 Institut Finanzen und Steuern 3 Institut ėkonomiki <Moskau> 3 Istituto Ricerche Economico-Sociali del Piemonte 3 KDZ - Zentrum für Verwaltungsforschung 3 Konrad-Adenauer-Stiftung 3 Nomos Verlagsgesellschaft 3 Subcommittee on Fiscal Policy of the Joint Economic Committee, 90. Congress, 1. sess. 3 Agence Française de Développement 2 American Enterprise Institute for Public Policy Research 2 Arbeitsgemeinschaft Deutscher Wirtschaftswissenschaftlicher Forschungsinstitute 2 Arbeitskreis Berlin-Brandenburgische Wirtschaftswissenschaftler 2 Australian National University 2
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Published in...
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CESifo working papers 138 Working paper 96 International tax and public finance 75 IMF Staff Country Reports 74 Journal of public economics 69 CESifo Working Paper Series 62 Public finance review : PFR 56 IMF working papers 49 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 44 European journal of political economy 39 Working paper / International Studies Program, Georgia State University 37 Public choice 35 Journal of urban economics 34 IMF Working Papers 33 Discussion paper / Centre for Economic Policy Research 32 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 31 Working papers / National Institute of Public Finance and Policy 31 Public finance and management : PFM : an official journal of the Southern Public Administration Education Foundation 30 NBER working paper series 28 Studies in fiscal federalism and state-local finance 28 Regional science & urban economics 27 Regional studies : official journal of the Regional Studies Association 27 Economics of governance 26 FinanzArchiv : European journal of public finance 25 Policy research working paper : WPS 25 NBER Working Paper 24 Working paper / National Bureau of Economic Research, Inc. 24 Document de treball de l'IEB 23 National tax journal 22 OECD Economics Department Working Papers 22 Working papers / OECD, Economics Department 22 Economics letters 21 IMF working paper 21 Rivista di diritto finanziario e scienza delle finanze 21 The Pakistan development review : PDR 21 Local public finance in Central and Eastern Europe 20 OECD Economics Department working papers 20 World development : the multi-disciplinary international journal devoted to the study and promotion of world development 20 Problems of economic transition 19 Public budgeting & finance 19
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Source
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ECONIS (ZBW) 6,592 RePEc 119 USB Cologne (EcoSocSci) 13 EconStor 1
Showing 1 - 50 of 6,725
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Decentralization in autocraties
Auriol, Emmanuelle; Dahmani-Scuitti, Anaïs - 2025
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Decentralized government and firm pollution discharges : evidence from China’s Province-Managing-County reform
Xiang, Xunyong; Luo, Wenjie; Li, Bin; Liang, Wenquan - In: Economic modelling 144 (2025), pp. 1-12
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The political cost of integration : a natural experiment on local governments
Di Porto, Edoardo; Parenti, Angela; Paty, Sonia - 2025
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Vertical fiscal imbalance and inclusive green total factor productivity
Zhang, Lina; Lyu, Xiangwei - In: International review of economics & finance : IREF 98 (2025), pp. 1-16
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Towards polycentric federalism : assessing federal institutional design in multiethnic African states
Demerew, Kaleb; Faboye, Samson; Edodi, Sampson - 2025
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Northern realignment? : explaining Nordic consent to NextGenerationEU
Ekman, Johan; Stahl, Rune Møller; Ryner, Magnus - 2025
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Does more subnational tax autonomy promote national growth? : evidence from OECD countries (1995-2018)
Rompuy, Paul van - 2025
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Politics of local fiscal discipline with vertical fiscal imbalance
Obeng, Samuel Kwabena; Aazam, Layal - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371893
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The state of the states : federal finance in india
Eichengreen, Barry; Gupta, Poonam - 2025
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Empowering local governments : evidence from rural land tax decentralization
Cavalcanti, Pedro Henrique; Café, Renata Motta - 2025
This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396108
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Reassignment and the power to tax in a federal state : Canada, 1867-2024
Winer, Stanley L. - 2025 - Revised, February 4, 2025
Although reassignment of policy instruments among governments in many federations is a recurring event, there is no widely accepted, positive model of the phenomenon. This stands in contrast to the well established body of work on the normative theory of the efficient federal assignment. In this...
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An assessment of the local government units' functional assignments under a decentralized regime
Juco, Marianne N.; Maddawin, Ricxie B.; Manasan, Rosario G. - 2024
The Philippines embraced a devolution agenda in 1991, leading to the enactment of the Local Government Code (LGC). Despite over three decades of implementation, devolution has remained incomplete, giving rise to the blurred accountability between the national government and local governments...
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Effects of decentralization on corruption in China
Jin, Haizhen; Kim, Byung-Yeon - In: Seoul journal of economics : SJE 37 (2024) 2, pp. 127-152
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Beyond the centre : tracing decentralization's influence on time-varying fiscal sustainability
Afonso, António; Alves, José; Jalles, João Tovar; … - In: International review of economics & finance : IREF 96 (2024) 1, pp. 1-25
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Descripción, antecedentes y riesgo fiscal y macroeconómico del Proyecto de Acto Legislativo que modifica el Sistema General de Participaciones (SGP)
Ospina-Tejeiro, Juan J.; Bejarano, Jesús Antonio; … - 2024
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Fiscal decentralization in the nude : discursive struggles and the stalling of its implementation in Jamaica
Wynter, Carlene Beth; De Loo, Ivo - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-18
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Modern tools for managing local budgets in the context of decentralisation
Chudaieva, Iіa; Sukach, Olena; Sarana, Lesia - In: Baltic Journal of Economic Studies 10 (2024) 1, pp. 247-255
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Discovering tax decentralization : does it impact marginal willingness to pay taxes?
Durán, José María; Esteller-Moré, Alejandro; … - 2024 - Version April 2024
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Reflections on emerging roles of intergovernmental fiscal transfers : from financing to accountability in decentralized subnational governance, preserving the environment and responding to fiscal shocks
Boadway, Robin W.; Shah, Anwar - 2024
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Increasing tax collections by local governments in developing countries by improving tax compliance
Alm, James; Farooq, Zehra - 2024
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Towards third-generation fiscal federalism? : addressing the evolution of the literature in a non-compartmentalized way
Brosio, Giorgio - 2024
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Decentralization and the management of extreme events : does multilevel governance matter?
Herrero Alcalde, Ana; Lago Peñas, Santiago - 2024
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Tax assignment and recent technological advances
Fox, William F.; Zodrow, George R. - 2024
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Reassignment and the power to tax in a federal state : Canada, 1867-2024
Winer, Stanley L. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015184864
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Current challenges in intergovernmental fiscal relations
Mello, Luiz de; Ter-Minassian, Teresa - 2024
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The evolving role of subnational borrowing in financing decentralized government
Goodspeed, Timothy J. - 2024
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A long-term perspective on the fiscal decentralization revolution : lessons and future challenges
Martinez-Vazquez, Jorge - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015184876
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Skimming the achieved? : quantifying the fiscal incentives of the German fiscal equalization scheme and its reforms since 1970
Bury, Yannick; Feld, Lars P.; Burret, Heiko Tobias - In: Economics of governance 25 (2024) 3, pp. 291-334
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Fiscal decentralization and economic growth : empirical evidence from European countries
Mladenovska, Suzana Makreshanska; Tashevska, Biljana - In: Economy, business & development : an international journal 5 (2024) 1, pp. 44-56
In this paper we empirically investigate the relationship between fiscal decentralization and economic growth in the European countries, using panel dataset for 31 European countries, over the period 1972-2012. Our empirical results indicate that fiscal decentralization, quantitatively measured...
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Refining Indonesia's Intergovernmental Transfers Mechanism : Fiscal Capacity Estimation to Incentivize Subnational Tax Effort
Chattha, Muhammad Khudadad - 2024
This paper discusses the application of the conceptual framework for potential revenue estimation using Indonesia's existing macroeconomic indicators. The authors find that Gross Regional Domestic Product (GRDP), population, and urbanization rate are good predictors for most tax sources. These...
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Nepal Fiscal Federalism Update, May 2024
World Bank Group - 2024
The World Bank's Nepal Fiscal Federalism Update (NFFU) aims to report annually on the progress of fiscal federalism in Nepal and identify implementation gaps. This second update reviews the progress on fiscal federalism since the publication of the first report and provides an update on economic...
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Federal tax transfers and demographic transition : balancing equity and efficiency
Chakraborty, Lekha; Yadawendra Singh - 2024
Against the backdrop of demographic transition in India, the study highlights the necessity of integrating the elderly population as a critical factor in formula-based intergovernmental fiscal transfers. The demographic transition, characterized by an increasing elderly population, imposes...
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Fiscal federalism in the 21st century
Agrawal, David R.; Brueckner, Jan K.; Brülhart, Marius - 2024
Fiscal federalism concerns the division of policy responsibilities among different levels of government. Many current economic and policy developments, such as globalization, environmental crises and rising inequality, may not appear to be favorable to fiscal federalism, yet countries are...
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Why moving towards a strong decentralized federal state would be beneficial for the European Union
Kanniainen, Vesa - In: econPol Forum : a bi-monthly journal on European … 25 (2024) 1, pp. 29-32
Russia's attack on Ukraine has revealed the need to reassess Europe's security. Currently, the European Union is a politically fragmented and divided union of member states, economically underperforming, with a defense capability that is insufficient without the support of the USA. The European...
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COP28 and environmental federalism : empirical evidence from an emerging economy, India
Chakraborty, Lekha; Kaur, Amandeep; Mohanty, Ranjan Kumar; … - 2024
Against the backdrop of COP28, this paper investigates the impact of intergovernmental fiscal transfers (IGFT) on climate change commitments in India. Within the analytical framework of environmental federalism, we tested the evidence for the Environmental Kuznets Curve (EKC) using a panel model...
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Beyond the centre : tracing decentralization's influence on time-varying fiscal sustainability
Afonso, António; Alves, José; Jalles, João Tovar; … - 2024
This paper explores the nuanced relationship between fiscal decentralization and fiscal sustainability. Employing panel data analyses, it scrutinizes how decentralization influences fiscal discipline across different governmental levels. Results for 185 countries show that while tax...
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Fiscal decentralization and public sector efficiency : do natural disasters matter?
Afonso, António; Jalles, João Tovar; Venâncio, Ana - In: Economic modelling 137 (2024), pp. 1-13
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Federal financing of health : implications for health system capacity and priority
Kapur, Avani; Indranil; Raj, Janak; Shukla, Prajakta Pradip - 2024
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Fiscal transfers from the union to states and healthcare in India
Raj, Janak; Ranjan, Rahul; Gupta, Vrinda; Shrawan, Aakanksha - 2024
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Decentralizing development : evidence from government splits
Dahis, Ricardo; Szerman, Christiane - 2024
Changes in political boundaries aimed at devolving power to local governments are common in many countries. We examine the economic consequences of redistricting through the creation of smaller government units. Exploiting reforms that led to sharp variations in the number of government units in...
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Wealth tax mobility and tax coordination
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2024
We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax rates. We find the mobility responses to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514893
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Which European public goods? : in-depth analysis requested by the ECON committee
Wyplosz, Charles - Europäisches Parlament / Referat Kontrolle der … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534190
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The relationship between decentralization and economic growth across regimes
Aray, Henry; Pedauga, Luis - In: The annals of regional science : an international … 72 (2024) 1, pp. 1-25
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Decentralization illusion in decentralized finance : evidence from tokenized voting in MakerDAO polls
Sun, Xiaotong; Stasinakis, Charalampos; Sermpinis, Georgios - In: Journal of financial stability 73 (2024), pp. 1-19
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Misconceptions in Indian fiscal federalism
Goyal, Ashima - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050291
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Skimming the achieved? : quantifying the fiscal incentives of the German fiscal equalization scheme and its reforms since 1970
Bury, Yannick; Feld, Lars P.; Burret, Heiko Tobias - 2024
Marginal rates of contribution (MRC), i.e., the rates at which additional revenues are skimmed via larger contributions or lower transfer receipts, quantify the incentives of a fiscal equalization scheme. The present paper is the first to calculate marginal rates of contribution for the Laender...
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The effects of intergovernmental transfers on the local fiscal incentives of Brazilian municipalities
Alves, Pedro Jorge Holanda; Araujo, Jevuks Matheus de - In: Journal of government and economics : JGE 13 (2024), pp. 1-20
The objective of this work is to analyze the impact of fiscal decentralization on the behavior of Brazilian municipal policymakers. This work uses the first three cutoffs of the transfer rules of the Municipal Participation Fund (FPM) and applies a regression discontinuity designs (RDD) to...
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On the effects of intergovernmental grants : a survey
Lago, Manuel E.; Lago Peñas, Santiago; … - In: International tax and public finance 31 (2024) 3, pp. 856-908
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Examining the effects of fiscal decentralization and income inequality on the economic performance of West Sumatra province, Indonesia
Herianti, Eva; Marundha, Amor - In: Global business and finance review 29 (2024) 7, pp. 63-77
Purpose: The issue of income inequality in various regions of Indonesia is a significant national concern that requires immediate attention. Despite the government's efforts through fiscal decentralization policies, inequality persists. This study decisively explores the impact of fiscal...
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Governance and fiscal decentralisation in Latin America : an empirical approach
Pinilla, Diego E.; Hernández-Medina, Patricia - In: Economies : open access journal 12 (2024) 8, pp. 1-18
The objective of this study was to establish the relationship between certain institutional variables and the effectiveness of fiscal decentralisation in Latin America. To fulfil this objective, we took a sample of 15 Latin American countries for the years 1996 to 2020 to estimate the logarithm...
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