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Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries

Boadway, Robin W. - 2019

This paper discusses how decentralized countries can achieve sound fiscal relations between the central government and lower government levels. The concepts of 'vertical gap' and 'vertical balance' provide an analytical framework for identifying and addressing key challenges. These concepts can...

Persistent link: https://www.econbiz.de/10012895109

Operationalizing Inclusive Growth : Per-Percentile Diagnostics to Inform Redistribution Policies

Kireyev, Alexei - 2020

Inclusive growth, narrowly defined in this paper as growth that helps reduce inequality, is achieved if consumption of …-percentile consumption diagnostics that could inform redistribution policies. The proposed framework is illustrated in application to Iraq …

Persistent link: https://www.econbiz.de/10012836529

Fragmentation and Vertical Fiscal Imbalances Lessons from Moldova

Cevik, Serhan - 2015

Using a novel municipality-level panel dataset, this paper investigates the empiricalcharacteristics of vertical fiscal imbalances (VFIs) in Moldova over the period 2005–13. Theresults show that the extent of variation in VFIs across 898 municipalities can be explained bythe level of per...

Persistent link: https://www.econbiz.de/10013028672

Fiscal Resilience Building : Insights from a New Tax Revenue Diversification Index

Compaoré, Ali - 2020

Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and unlike the few existing tax diversification indices,...

Persistent link: https://www.econbiz.de/10012828219

The Optimal Turnover Threshold and Tax Rate for SMEs

Wei, Feng - 2019

Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income...

Persistent link: https://www.econbiz.de/10012868459

On the Determinants of Fiscal Non-Compliance : An Empirical Analysis of Spain's Regions

Delgado-Téllez, Mar - 2017

increases with the size of growth forecast errors and the extent to which fiscal targets are tightened, factors not fully under …

Persistent link: https://www.econbiz.de/10012962146

Fiscal Redistribution and Social Welfare

Coady, David P. - 2019

discussion of fiscal redistribution within the standard social welfareframework, which lends itself to a transparent and … practical evaluation of the extent anddeterminants of fiscal redistribution. Differences in fiscal redistribution are decomposed … factorsexplaining differences in their fiscal redistribution and to discuss patterns in fiscalredistribution highlighted in the …

Persistent link: https://www.econbiz.de/10012889140

Designing Fiscal Redistribution : The Role of Universal and Targeted Transfers

Coady, David - 2020

income redistribution objectives. While the benefits of targeting areclear, i.e., a larger poverty impact for a given … therefore depend on how countries decide to trade-off these costs andbenefits as well as on the potential for redistribution …

Persistent link: https://www.econbiz.de/10012828240

Reallocating Public Spending to Reduce Income Inequality : Can it Work?

Doumbia, Djeneba - 2019

Can a government reduce income inequality by changing the composition of public spending while keeping the total level of expenditure fixed? Using newly assembled data on spending composition for 83 countries across all income groups, this paper shows that reallocating spending toward social...

Persistent link: https://www.econbiz.de/10012860996

Fiscal Rules to Tame the Political Budget Cycle : Evidence from Italian Municipalities

Bonfatti, Andrea - 2017

The paper provides evidence that fiscal rules can limit the political budget cycle. It focuses on the application of the Italian fiscal rule at the sub-national level over the period 2004-2006 and shows that: 1) municipalities are subject to political budget cycles in capital spending; 2) the...

Persistent link: https://www.econbiz.de/10012962143