Showing 1 - 10 of 494
start creates misbalanced financing of LGSUs. The main issue is fiscal decentralization and balanced regional development … government financing were the institutions are located and not real competences for local services, the capital grants don … to take into account the both of them. RNM, on the one hand, does not have success in the balanced regional development …
Persistent link: https://www.econbiz.de/10015213416
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...
Persistent link: https://www.econbiz.de/10015219331
The purpose of this paper is to identify the causal relationship between intergovernmental transfers and fiscal effort. Empirical evidence from Peruvian municipalities supports a negative relation. The substitution effect is decreasing on the level of municipalities’ expenditure and tends to...
Persistent link: https://www.econbiz.de/10015220683
The Province of Alberta has been a participant in the Tax Collection Agreements (TCAs) with the Federal Government covering the personal income tax since their inception in 1962. Under the terms of this agreement, the Federal Government undertakes to collect the Alberta personal income tax at no...
Persistent link: https://www.econbiz.de/10015221021
The paper explores the effect of the unconditional intergovernmental transfers on own revenues of subnational governments in Nigeria. Models of intergovernmental transfers predict that transfers from the central government to subnational governments amount to a tax reduction on the residents of...
Persistent link: https://www.econbiz.de/10015226049
Nella situazione attuale, gli effetti strutturali del patto di stabilità interno vanno considerati con ogni attenzione. Questi effetti sono “prociclici”: essi aggravano i fenomeni deflattivi che, dopo la crisi del 2008, sono oggi pesantemente in corso. L’analisi statistica condotta mostra...
Persistent link: https://www.econbiz.de/10015226317
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...
Persistent link: https://www.econbiz.de/10015226410
No consensus has yet emerged on whether fiscal decentralization facilitates or impedes the growth of the public sector. One explanation for this ambiguity in the literature is that the effect of fiscal decentralization on public sector size depends on the government’s ideology. This paper...
Persistent link: https://www.econbiz.de/10015226502
The right way to measure the degree and extent of the different aspects of fiscal decentralization has been a long-debated, yet underdeveloped issue. There has been little consensus on the right approach to developing a single indicator which is sometimes needed to show a general trend in fiscal...
Persistent link: https://www.econbiz.de/10015234818
The paper provides for an empirical study of the association between fiscal decentralization and government size on a panel of 28 European developed and former transition countries during 1991-2011, controlling for the effects of various demographic, institutional, and macroeconomic variables as...
Persistent link: https://www.econbiz.de/10015258159