Showing 1 - 10 of 473
Can the provision of public goods strengthen the fiscal capacity of governments in developing countries and move them toward an equilibrium of widespread tax compliance? We present evidence of the impact of local public infrastructure on tax compliance, leveraging a large public investment...
Persistent link: https://www.econbiz.de/10015096966
This paper studies the effects of transitioning from a system of sales taxes to a value-added tax (VAT) on firm-level outcomes. We construct a dataset of product- and state-specific tax rates before and after India gradually switched from a sales tax to a VAT. Exploiting staggered state-level...
Persistent link: https://www.econbiz.de/10015175245
We use a public referendum on a new air traffic concept in Berlin, Germany as a natural experiment to analyze how the interaction of tenure and capitalization effects shapes the outcome of direct democracy processes. We distinguish between homevoters, i.e., voters who are homeowners, and...
Persistent link: https://www.econbiz.de/10010317009
The additionality principle says that the funds of the European Union should not replace, but be an addition to national regional policy funds. The benchmark for the co-funding is that the EU bears 50% of total costs associated with regional projects eligible for EU support. In some regions,...
Persistent link: https://www.econbiz.de/10010266079
To assess the likely effects of population ageing on the outcomes of direct democracy, we analyze the effect of age on voting decisions in public referenda. To this end, we provide the first quantitative review of the literature and a case study of the Stuttgart 21 referendum on one of the...
Persistent link: https://www.econbiz.de/10011451394
The majority of theoretical and empirical studies on the relationship between decentralization and corruption argues …-country data, we analyze the relationship between decentralization and corruption taking different degrees of the freedom of the … press into account. Our main finding is that decentralization counteracts corruption in countries with high degrees of press …
Persistent link: https://www.econbiz.de/10010275803
We explore whether the way in which tax credits are disbursed affects the gross wage of workers. We exploit an unusual reform in Argentina that shifted the disbursement responsibility of child benefits from employers to a government agency in a staggered fashion, from 2003 to 2010. Using...
Persistent link: https://www.econbiz.de/10012657882
We explore whether the way in which tax credits are disbursed affects the gross wage of workers. We exploit an unusual reform in Argentina that shifted the disbursement responsibility of child benefits from employers to a government agency in a staggered fashion, from 2003 to 2010. Using...
Persistent link: https://www.econbiz.de/10013219073
component analysis, seven aspects of both federalism and decentralization are used as variables for explaining differences in (1 … study adds to our knowledge on the transmission mechanisms of federalism and decentralization. …
Persistent link: https://www.econbiz.de/10010271861
This study assesses fiscal sustainability in contemporary Spain at the regional level. Spain consists of 17 autonomous regions, two fiscal regimes differing in taxing autonomy, and two path-dependent types of communities with more and less legislatively recognized autonomy. Three of the 17...
Persistent link: https://www.econbiz.de/10010352444