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Fiscal decentralization and efficiency of public services delivery by local governments in Ghana

Otoo, Isaac; Danquah, Michael - 2021

In this paper, we estimate the efficiency of Metropolitan, Municipal, and District Assemblies (MMDAs) in Ghana, and investigate the impact of fiscal decentralization on the efficiency of local public goods and services delivery by MMDAs. Using data from composite budgets of all 216 MMDAs, we...

Persistent link: https://www.econbiz.de/10012545693

Fiscal decentralization and the shadow economy

Janský, Petr; Palanský, Miroslav - International Centre for Tax and Development - 2016

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...

Persistent link: https://www.econbiz.de/10011582864

Intergovernmental fiscal transfers and tactical political maneuverings : evidence from Ghana's District Assemblies Common Fund

Fumey, Abel - 2018

This paper examines the influence of political considerations on intergovernmental fiscal transfers in Ghana. The two-step system GMM approach was used to estimate transfers and elections data for 167 districts from 1994 to 2014. The analysis was country-wide and covers swing districts as well...

Persistent link: https://www.econbiz.de/10011806757

The end of Londongrad? : the impact of beneficial ownership transparency on offshore investment in UK property

Collin, Matthew; Hollenbach, Florian M.; Szakonyi, David - 2023

The United Kingdom's (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy...

Persistent link: https://www.econbiz.de/10013549852

Glimpses of fiscal states in sub-Saharan Africa

Moore, Mick - 2021

There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more...

Persistent link: https://www.econbiz.de/10012650866

A new fiscal pact, tax policy changes and income inequality : Latin America during the last decade

Cornia, Giovanni Andrea; Gómez Sabaíni, Juan C.; … - 2011

income improved on average by 0.4-0.8 points, and that, as a result, redistribution via taxation improved (especially in the … ; redistribution ; fiscal exchange ; Latin America …

Persistent link: https://www.econbiz.de/10009375563

Tax research in South Africa

Ebrahim, Amina; Gcabo, Rebone; Khumalo, Lillian; … - 2019

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are therefore suitable topics for further research....

Persistent link: https://www.econbiz.de/10011982629

An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation model

Kavuma, Susan Namirembe; Byaruhanga, Christine; Musoke, … - 2020

The distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results reveal that households in the top deciles pay...

Persistent link: https://www.econbiz.de/10012228129

Taxation and inequality in developing countries : lessons from the recent experience of Latin America

Martorano, Bruno - International Centre for Tax and Development - 2016

taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet, the effectiveness of …

Persistent link: https://www.econbiz.de/10011532297

Inequality and redistributive taxation in the Global South

Vaccaro, Andrea - 2025

North countries. This paper instead shifts the attention to the Global South, where research on the inequality-redistribution … nexus has been more limited. In doing so, it considers potential alternative explanations for variation in redistribution … inequality determines redistribution. In contrast they suggest that ethnic inequality matters more than income inequality for …

Persistent link: https://www.econbiz.de/10015404310