The People's Republic of China's (PRC) fiscal system is characterized by very high expenditure decentralization and heavy reliance on transfers to finance public services. The government's embrace of inclusiveness and equalization as national goals has raised questions about whether transfers...

This paper proposes that spatial policies improve economic outcomes by reducing barriers to supplying labour, with heterogeneous effects across demographic groups. Using quasi-experimental variation in Germany's fiscal transfer system, we estimate higher employment elasticities for female...

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...

Drawing on a longitudinal database of Belgian firms over the years 2014-2020, this study investigates the joint effect of R&D grants and R&D tax credits on R&D inputs and innovation outputs. We estimate Conditional Difference-in-Difference (CDiD) models and apply both treatment effects...

This document serves as a guidance for MSCA beneficiaries for the management of the special needs requests submitted in the framework of the running Horizon 2020 or Horizon Europe MSCA grant agreements. The Marie Skłodowska-Curie Actions (MSCA) pay particular attention to physical accessibility...

The processes involved in the sustainable development goals (SDGs) localization, sustainable rural development (SRD), and the use of public participation to support the achievement of the SDGs have gained importance in recent years. The aim of this article is to analyze the solution created by...

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...

This report presents a review of the intergovernmental fiscal transfer reforms program (IGFTRP) and its performance since 2015, as part of a broader Public Expenditure Review (PER) that aimed to explore avenues for improving efficiency effectiveness in cross cutting areas of service delivery....

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...

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...

This paper focuses on the political aspect of intergovernmental transfers in India. By using a balanced panel data-set comprising of data on 28 Indian states and Union Territories for the period 2003-2023 for both Legislative Assembly and Parliamentary elections at the state-level, the aim is to...

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...

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...

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...

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...

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...

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...

In its current setup, the European Union is often characterised as slow, decision-impeding, inefficient and therefore not really ready for enlargement. The pandemic, the war in Ukraine, the energy crisis and the increasingly uncertain role in the global economy have further increased the high...

We investigate the impact of foreign aid on inter-governmental transfers in India. While anecdotal evidence suggests that the central government substitutes fiscal transfers with earmarked foreign aid for state governments (fungibility), empirical evidence is scant due to the complex procedure...