experts have raised a few issues, including: whether or not to make Finance Commissions "permanent" or to abolish them by … constitutional amendment to introduce the Goods and Services Tax (GST), the establishment of the GST Council, and the historically … high tax devolution to the states based on the 14th Finance Commission's recommendations. Recently, policymakers and …

Steuerwettbewerb . . . . . . 71 3.8 Ergebnis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 4 Finanzausgleich …Schuldenfalle Finanzausgleich Theoretische und empirische Analyse der deutschen Finanzverfassung Inauguraldissertation … Finanzverfassung . . . . . . . . . . . . 6 1.2.3 Kapitel 3: Finanzausgleich und Verschuldung: Theorie . . . . . 6 1.2.4 Kapitel 4 …

is not federated or belong or not to group of Central and Eastern European Country seems to be unimportant for tax … sign, where religious and language fractionalization were statistically significant. The very fact that the country is or … tax decentralization to local governments with respect to its possible determinants and to verify empirically the …

valorem tax on labour income. This results in inefficiently low levels of taxation, even when households as a whole do not … residents and impede work incentives of non-residents. When the tax base is co-occupied by the federal and state governments … secondly, either under- or overtaxation occurs. We find that when taxation is levied ad valorem, undertaxation is more liable …

Agglomeration und Finanzausgleich Die Ursachen räumlicher Konzentration und die allokative Bedeutung interregionaler …..................... 84 4 Agglomerationen und Finanzausgleich 87 4.1 Einleitung................................. 87 4.2 Institutionelle … Anmerkungen zur Behandlung der Stadtstaaten im bundesdeutschen Finanzausgleich . ................... 90 4.2.1 Das System des …

We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous … competition. Within this framework, we analyze the uncoordinated policy choice under formula apportionment (FA) and compare it to … the incentives which derive from fiscal equalization (FE). As both systems redistribute collected revenues but not …

We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous … competition. Within this framework, we analyze the uncoordinated policy choice under formula apportionment (FA) and compare it to … the incentives which derive from fiscal equalization (FE). As both systems redistribute collected revenues but not …

governments. Local public goods are either financed by debt or taxation. A horizontal equalisation scheme eleviates regional … public revenue disparities under horizontal and vertical tax competition. We show that fiscal equalisation schemes have no … impact on the optimal central government grant whereas they can either soften or harden the regional budget constraint …

goods are not optimal, and tax coordination or intergovernmental transfer is necessary to raise the total welfare (Boadway … good with other state and federal governments tax policy as given. I do not discuss federal government’s behavior or … results from the situation that state and federal governments share a common tax base and that either or both governments …

represent ongoing research that is circulated to encourage discussion and has not undergone a peer review process. Any opinions … expressed here are those of the author(s) and not those of IEB. Documents de Treball de l’IEB 2009/5 AGGLOMERATION …-mail: wrede@wiwi.uni-marburg.de 1 Introduction Whether or not the outcome of capital tax competition is e cient, has …