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...

Neben den eigenen Steuereinnahmen bestimmt der kommunale Finanzausgleich die finanzielle Situation der Gemeinden. Die Finanzzuweisungen des Landes erhöhen die Finanzkraft der kommunalen Ebene und bewirken eine gleichmäßigere Verteilung unter den Gemeinden. Der Beitrag analysiert den Einfluss...

Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax...

Revenue mobilization for local development has gained significant global attention in recent years. Particularly, attempts to maximize the efforts for improved revenue collection in developing countries are weakened due partly to the caliber of human resources available and also the kind and...

We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to 2011, and then we rely in a panel data set to...

The aim of the article is to reveal the features of self-taxation as an independent form oflocal budget revenues. There is no consensus among domestic and foreign scholars onunderstanding the nature, place, and role of self-taxation in the system of income sources ofterritorial communities....

Social inequalities are a significant challenge in developing countries. Therefore, they should be treated as a leading priority in boosting socio-economic development. Such inequalities are a growing challenge for Poland. It is believed that social inequalities are behind Poland's relatively...

Since 1980, over 2,000 local governments in US Atlantic and Gulf states have been hit by a hurricane. Such natural disasters can exert severe budgetary pressure on local governments’ ability to provide critical infrastructure, goods, and services. We study local government revenue,...

This paper examines the effect of federal deductibility of state and local taxes on the fiscal behavior of state and local governments. The primary finding is that deductibility affects the way that state-local governments finance their spending as well as the overall level of spending. More...

The pandemic has been especially harsh on the economies of large urban areas. However, even smaller urban communities face significant shortfalls. Meanwhile, a meaningful federal response was slow to materialize. In a functioning federalist system, one might expect the central state to quickly...

We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany’s fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...

Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective...

We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany's fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...

We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to 2011, and then we rely in a panel data set to...

The article presents an analysis of the level of income flowing to the municipalities\' budget from the permit fees to sell alcoholic beverages in selected municipalities. For the purposes of the article, three objectives have been set for determining the level of revenue from the fee....

The public finance system in force in Poland provides for a trade fair fee (Polish - "opłata targowa") as part of municipalities' own revenues. The trade fair fee is collected from persons selling at marketplaces located in the municipality. It constitutes own income for the commune's budget...

Die Beteiligung von Standortkommunen an der Wertschöpfung aus Windkraftanlagen ist ein wichtiger Schritt hin zu einer gerechten, gesellschaftsverträglichen Umsetzung der Energiewende. Ländliche Gemeinden können finanziell profitieren und die Akzeptanz unter den Anwohnenden kann gefördert...

A municipality’s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the...

Since 1980, over 2,000 local governments in US Atlantic and Gulf states have been hit by a hurricane. Such natural disasters can exert severe budgetary pressure on local governments' ability to provide critical infrastructure, goods, and services. We study local government revenue, expenditure,...

The basic objective of the work was to verify the hypothesis regarding the existence of the correlation between the income potential of the municipalities and the efficiency (relative) of their activity. The basis for such a hypothesis were some concerns as to the validity of the assumed system...