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Persistent link: https://www.econbiz.de/10015175407
Das Bundesverfassungsgericht hat in der Vergangenheit Urteile zum föderalen Finanzausgleich in Deutschland gefällt. Eine wichtige Frage war, welche Steuern Teil der Umverteilung im föderalen Finanzausgleich sein sollten. Das Gericht hat Kriterien entwickelt, anhand derer eine Entscheidung...
Persistent link: https://www.econbiz.de/10012285245
This paper considers the problem of administrative capacity as one of the main requirements that the accession countries seeking EU membership had to meet, and as a prerequisite to the decentralization of their public sectors and public finances. The selected decentralization problems are...
Persistent link: https://www.econbiz.de/10012417293
This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...
Persistent link: https://www.econbiz.de/10012664950
In this paper we empirically investigate the relationship between fiscal decentralization and economic growth in the European countries, using panel dataset for 31 European countries, over the period 1972-2012. Our empirical results indicate that fiscal decentralization, quantitatively measured...
Persistent link: https://www.econbiz.de/10015327232
Der Mainzer Impfstoffhersteller Biontech hatte 2021 eine glänzende Geschäftsentwicklung, die zu einem sprunghaften Anstieg der rheinland-pfälzischen Steuereinnahmen geführt hat. Damit gehört das seit jeher finanzschwache Land Rheinland-Pfalz plötzlich zu den finanzstärksten Bundesländern...
Persistent link: https://www.econbiz.de/10013175196
This research attempts to provide an in-depth analysis of the public perceptions of inter-Korean economic cooperation. KDI survey data with a sample size of 1,000 were subjected to empirical analyses. By means of ordered logit estimations, we derive the following results. First, there is a...
Persistent link: https://www.econbiz.de/10012797951
of ‘less is more’, in a clear commitment to incentivizing exclusivity as a driver of the complex regional renewal of the …, practical and economic) and exclusivity realigned with the regional scale (Balearic). We will conclude by describing the change … in the economic paradigm that points towards the enhancement of regional complexity as a guarantee of strength within the …
Persistent link: https://www.econbiz.de/10012608434
Entrepreneurship shows regional differences through countries' history, economic environments, society and habits of … describe regional effects on entrepreneurial propensity through a quantified semantic analysis. Youngsters from 12 countries …' business concepts, which gives not only a range but also the grade of the presence of local or regional elements. The results …
Persistent link: https://www.econbiz.de/10014496706
to incomplete loss offsetting, the limited deduction of financing expenses and the (partial) taxation of corporate …
Persistent link: https://www.econbiz.de/10014431609