This study adopts a quasi-experimental approach to empirically identify the discretion exercised by municipalities in conducting eligibility assessments for Japan’s Long-Term Care Insurance (LTCI) program. It leverages the municipal merger phenomenon in the first half of the 2000s as a...

This paper investigates how the OECD's global minimum tax (GMT) affects multinational enterprises (MNEs) behavior and countries' corporate taxes. We consider both profit shifting and capital investment responses of the MNE in a formal model of tax competition between asymmetric countries. The...

Can one come up with the ‘hard science’ to show that part of the enviable ‘quality of life’ in certain provinces in Canada has to do with the differential ‘purchasing power’ of their residents? Although the mean level of earnings/income per annum is lower/higher in certain provinces...

This paper describes institutions of direct democracy between 1997 and 2003 in 26 Swiss cantons (states), specifically the statutory initiative and referendum, the constitutional initiative, and the fiscal referendum. In particular, it discusses their applications, but also the legal...

This paper analyzes the provision of local public goods with positive spillovers across jurisdictions. If spillovers are symmetric, the noncooperative game played by jurisdictions admits a unique equilibrium, and an increase in spillovers reduces the total provision of public goods. Smaller...

This paper shows an estimate of the fiscal capacity of the municipalities in Mexico from two alternatives: a Macrofórmula based on the local GDP per capita (for 1.954 municipalities) and our approximation (for 1.461 municipalities) for a Representative Revenue System (RRS), Which is obtained...

Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...

The focus of this study is on black markets which provide an important segment of the parallel economy. These markets operate in disequilibrium,search and information costs become very important.Trafficking in drugs taken as case, to explore both theoretically and empirically. The problem,...

In this paper we analyze the evolution and current situation of the Mexican Fiscal Federalism. Our diagnosis showed that deep structural inequalities in the country is present, both internally and in comparison with the countries of the OECD. We pointed out the low financial autonomy of the...

The analysis presented in this paper deals with two main issues: the one of debt sustainability, meant in the particular acceptation proposed in this article, and the one of the effects of debt decumulation for the various territorial communities, in particular for the weak areas of Italy...