Search Results - subject:"equalization grants"

Fiscal equalization and political conflict

Cubel, Maria - Institut d'Economia de Barcelona (IEB), Facultat … - 2010

In this paper we analyze the political viability of equalization rules in the context of a decentralized country. In concrete terms, we suggest that when equalization devices are perceived as unfair by one or more regions, political conflict may emerge as a result. Political conflict is analysed...

Persistent link: https://www.econbiz.de/10008565923

Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany

Egger, Peter; Koethenbuerger, Marko; Smart, Michael - CESifo - 2007

The paper empirically analyzes the incentive effects of equalizing transfers on business tax policy by exploiting a natural experiment in the state of Lower Saxony which changed its equalization formula as of 1999. We resort to within-state and across-state difference-in-difference estimates to...

Persistent link: https://www.econbiz.de/10005196251

Federal Tax Competition and the Efficiency Consequences for Local Taxation of Revenue Equalization

Kotsogiannis, Christos - Business School, University of Exeter - 2007

Recent work has shown that a system of equalization grants can limit tax competition among lower-level governments. The … administration of the equalization grants. The implication of this is that potentially important, for the efficiency properties of … lower-level government taxation, vertical fiscal externalities are ignored. This paper introduces equalization grants into a …

Persistent link: https://www.econbiz.de/10008852523

Local Public Finance in the Philippines: In Search of Autonomy with Accountability

Manasan, Rosario G. - 2004

Twelve years into the implementation of the Local Government Code of 1991, it is but opportune to assess how the key features of this landmark legislation has contributed to (or detracted from) achieving the balance between local autonomy and accountability. The literature on fiscal...

Persistent link: https://www.econbiz.de/10011429787

Local Public Finance in the Philippines: In Search of Autonomy with Accountability

Manasan, Rosario G. - Philippine Institute for Development Studies (PIDS), … - 2004

Persistent link: https://www.econbiz.de/10005432601