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...

This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco and analyzing the determinants of VAT...

We study the reaction of low vs. high-skilled politicians to a reform, approved in Italy in 2011, that introduces stringent individual financial and career sanctions to local administrators who are judged responsible for their municipality’s bankruptcy. To this aim, we leverage exogenous...

What instruments can governments deploy to prevent fiscal crises in decentralized fiscal systems? This analysis reveals that good public sector institutions, controls by the central government over local fiscal balances and borrowing, and intergovernmental transfers could be effective...

This paper investigates the causal effects of central-to-local government transfers on local economic activity in Ecuador, utilizing exogenous variation from a reform in the intergovernmental transfer formula implemented in 2018. Addressing gaps in the fiscal decentralization literature, this...

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...

Federated Learning (FL) presents a promising approach to machine learning (ML) by allowing multiple sources of data (devices or entities) to collaboratively train a shared model while keeping data decentralised. This approach mitigates privacy risks as raw data remains locally on the sources,...

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...

We explore the efficiency of alternate allocations of responsibility for greenhouse gas emissions pricing policies in a small open economy federation. Emissions result from consumption and production of a tradeable dirty good, and their intensity depends on the emissions technology. National...

Even now, 35 years after German unification, the economic power and fiscal capacity of the eastern German federal states remain below average. In Germany's system of fiscal federalism, this leads to substantial financial transfers, a fact that repeatedly triggers political debate. Thereby, the...

In this paper, we study whether local spending of intergovernmental grants is influenced by mayoral elections in the grant receiving municipality. We exploit the implementation of the German federal government's second economic stimulus package of 2009 (K2) in the state of Baden-Wuerttemberg as...

This paper analyzes how (local) tax havens function. Using the German municipal business tax setting as a laboratory, I investigate the characteristics and emergence of local tax havens. I demonstrate that local tax havens are situated in close proximity to large agglomeration areas, while...

Die Studie untersucht zwei unterschiedliche Fragen zum kommunalen Finanzausgleich in Nordrhein-Westfalen. Zum einen wird untersucht, ob und wie kommunale Aktivitäten im Klimaschutz und Maßnahmen zur Anpassung an den Klimawandel im kommunalen Finanzausgleich berücksichtigt werden sollten und...

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...

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...

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 study examined the specific features of using the instruments of financing the economic development of territorial communities on the example of Ukraine. Economic and statistical analysis methods were used to process the data, including the Wilcoxon signed-rank test for comparing growth...