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On the effects of intergovernmental grants: a survey

Lago, Manuel E.; Lago Peñas, Santiago; … - 2022

This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main … findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions … for an all-inclusive survey, but we aim to provide a thorough examination and update of the most salient effects of …

Persistent link: https://www.econbiz.de/10013209725

Looking beyond conventional intergovernmental fiscal frameworks : principles, realities, and neglected issues

Smoke, Paul J. - 2016

Fiscal decentralization and intergovernmental fiscal relations reform have become nearly ubiquitous in developing countries. Performance, however, has often been disappointing in terms of both policy formulation and outcomes. The dynamics underlying these results have been poorly researched....

Persistent link: https://www.econbiz.de/10011561696

Fiscal decentralization and electoral participation : analyzing districts in Indonesia

Farah, Alfa - 2019

Many countries have adopted decentralization policies in order to strengthen democratic governance. Nevertheless, empirical literature on whether decentralization actually strengthens democratic governance is relatively limited when compared to empirical literature on the impact of...

Persistent link: https://www.econbiz.de/10012107757

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

Improving subnational government development finance in emerging and developing economies : toward a strategic approach

Smoke, Paul J. - 2019

Considerable attention has been given to enhancing subnational development finance in response to the 2008 global financial crisis and recent global development agendas, including the Sustainable Development Goals, Financing for Development, and Habitat III/New Urban Agenda. Much work on this...

Persistent link: https://www.econbiz.de/10011975523

State Tax Shelters and U.S. Fiscal Federalism

Stark, Kirk J. - 2007

Over the past two decades, litigation has exploded over state corporate tax shelters. In the typical transaction, taxpayers devise corporate structures so as to shift income (most commonly income from intangible assets) to low or no tax jurisdictions. Much of the literature on these transactions...

Persistent link: https://www.econbiz.de/10014051799

Our Federalism Is Not Europe’s : It's Becoming Argentina’s

Greve, Michael - 2012

In some ways, a 2012 symposium on “Dilemmas of State Debt” may seem a bit behind the news curve. At the end of 2010, municipal bond markets were in a deep funk. Analysts predicted that countless municipalities and perhaps one or more of the United States might default on their debt...

Persistent link: https://www.econbiz.de/10014164095

Heterogeneous Effects of Fiscal Equalization Grants on Local Expenditures : Evidence from Two Formula-Based Variations

Ando, Michihito - 2015

This paper investigates the effects of fiscal equalization grants on total expenditure and disaggregated expenditures … Japanese fiscal equalization scheme and estimating local average grant effects with a regression kink design and an … instrumental variable approach, I demonstrate that there exist heterogeneous grant effects for two groups of municipalities with …

Persistent link: https://www.econbiz.de/10013023697

Fiscal Imbalance? : Assessing the Revenue-Sharing Mechanisms of Bayanihan Federalism

Mendoza, Ronald U. - 2018

The release of the final draft of the Consultative Committee (Con-Com) to Review the 1987 Constitution, officially designated as “Bayanihan Federalism”, has spurred vigorous debate, with much discussion focusing on the fiscal repercussions of moving towards a federal form of government. This...

Persistent link: https://www.econbiz.de/10012909989

Impact of Revenue Decentralization on Regional Investment Spending through Central Grants

Nirola, Nupur; Choudhury, Atrayee - 2021

This paper examines the interactive impact of the state’s fiscal powers in the form of revenue decentralization when co-funded through central government grant transfers on the government's investment decisions in 18 major states of India between 2005-2016. Using system-GMM and other...

Persistent link: https://www.econbiz.de/10013227126