Maßnahmen zugunsten von Regionen mit Entwicklungsrückstand sind oft nur dann erfolgreich, wenn eine Region bereits mit einigen notwendigen "Zutaten" für Wachstum ausgestattet ist - Geschichte zählt! Es wäre sinnvoller, ärmere Regionen und Kommunen in die Lage zu versetzen, eigene...

In assessing the desirability for tax decentralization reforms, a dilemma between efficiency and redistribution emerges. By limiting the ability of the central government to redistribute resources towards regions in financial needs, decentralization curbs incentives for excessive subnational...

Considerable attention has been given to enhancing subnational development finance in response to the 2008 global financial crisis and recent global development agendas, including the Sustainable Development Goals, Financing for Development, and Habitat III/New Urban Agenda. Much work on this...

We design a laboratory experiment to study behavior in a multidivisional organization. The organization faces a trade-off between coordinating its decisions across the divisions and meeting division-specific needs that are known only to the division managers, who can communicate their private...

Despite a global trend of wage decentralization over the past 30 years, we know very little about the labor market implications of decentralized wage determination. A main reason is the lack of exogenous variation in wage regulation linked to detailed outcome data. Using Swedish registry data...

Recent theories on fiscal decentralization support the view that sub-national governments who finance a larger share of their spending with taxes raised locally by themselves are more accountable towards their citizens. Whilst evidence on improvements in spending efficiency is relatively common,...

Harmonized legislative managements on national legislations for balancing the arbitral interests of the parties in post-award reviews is worth exploring for the reasons of little discussion about the uniform legislative control on the variables of post-award procedures in different jurisdictions...

Tax compliance in the United States has long relied on information from centralized intermediaries — the financial institutions, employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities, consumers and businesses...