Search Results - subject:"FISCAL DECENTRALIZATION"

The Federal Shake-Up of America’s Marijuana Taxes

Oglesby, Pat - 2022

Marijuana taxation is here to stay. The evergreen issues for states, before federal complications, are how much, how, and where to tax marijuana. But federal legalization could create a new, competing federal tax and eliminate the controversial section 280E selling expense tax, to which many...

Persistent link: https://www.econbiz.de/10014084690

Economic Growth, Fiscal Inequality and Fiscal Decentralization : Evidence from China

Zhang, Jiakai - 2022

economic growth under fiscal decentralization policy in the context of China’s experience, using panel data for 28 provinces … that fiscal decentralization could improve regional growth in China. Finally, this paper finds that the use of extra …

Persistent link: https://www.econbiz.de/10014084854

Tax Decentralization and Tax Reform in Spain in the European Union Context

Ruiz Almendral, Violeta - 2022

European Union law has an increasing impact on the development of Member States' taxation powers. This is particularly evident in the case of sub-central entities, such as the Autonomous Communities. These limits are themselves in a process of transformation, so it is not always easy to know in...

Persistent link: https://www.econbiz.de/10014030638

Does fiscal decentralization promote economic growth? : an empirical approach to the study of China and India

Jin, Yinghua; Rider, Mark - In: Journal of public budgeting, accounting & financial … 34 (2022) 6, pp. 146-167

Persistent link: https://www.econbiz.de/10013553403

Token-Based Decentralized Governance

Bena, Jan; Zhang, Shiqi - 2022

We study blockchain-based decentralized governance of a platform where users contribute to the platform's output and incur differential costs that depend on the type of platform's technology. The objective of the platform's founder is to maximize the platform's total output by devising...

Persistent link: https://www.econbiz.de/10014236521

Fiscal Decentralization and Energy Consumption : A Race to Decentralization

Mose, Naftaly - 2022

This study examines the effect of fiscal decentralization, in the form of shifting responsibilities of tax revenues … squares regression model to investigate this effect in Kenya. The index of fiscal decentralization is measured by the ratio of …, race to energy decentralization and energy demand. The study findings demonstrate that higher fiscal decentralization is …

Persistent link: https://www.econbiz.de/10014237702

Governing Decentralized Finance (Defi)

Bhambhwani, Siddharth M. - 2022

The decentralized finance (DeFi) industry hosts billions of dollars in cryptocurrency deposits across all protocols that autonomously and independently execute financial transactions. However, little is known about how these protocols raise capital or conduct their governance. This paper aims to...

Persistent link: https://www.econbiz.de/10014239764

Fiscal Equalization Pushes Up Local Tax Rates : Evidence from Switzerland

Mauri, Nicola - 2022

This paper investigates incentive effects of fiscal equalization on local tax rates. I propose two refinements to current empirical estimations of these incentive effects. I show that local policy makers may conceive of changes in equalization transfers as stemming from discrete rather than...

Persistent link: https://www.econbiz.de/10014241848

The Local Fiscal Multiplier of Intergovernmental Grants : Evidence from Federal Medicaid Assistance to States

Giertz, Seth H.; Kumar, Anil - 2022

Advocates of Medicaid expansion argue that federal Medicaid assistance to states fosters economic activity, generating positive local multiplier effects. Furthermore, during economic downturns, Congress regularly tweaks federal match rates for state Medicaid spending – including during the...

Persistent link: https://www.econbiz.de/10013324322

Decentralization and tax independence in OECD countries : GDP per capita analysis from 1995-2018

Semmerling, Anna; Paczoski, Andrzej; Cirella, Giuseppe T. - In: Journal of banking and financial economics 17 (2022) 1, pp. 42-59

fiscal decentralization levels. …

Persistent link: https://www.econbiz.de/10013348238