Narrow search
Showing 1 - 10 of 18,095
Cover Image
Lost in America : evidence on local sales taxes from national panel data
Agrawal, David - 2014 - This Version: June 2014
This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial dynamics of local sales...
Persistent link: https://www.econbiz.de/10010393644
Cover Image
Fiscal federalism in Nigeria : a cluster analysis of revenue allocation to states and local government areas, 1999 - 2008
Olofin, Sam O.; Olubusoye, Olusanya E.; Bello, Ajide K.; … - In: CBN journal of applied statistics 3 (2012) 1, pp. 65-83
Existing literature on revenue allocation in Nigeria shows more concern for merits and demerits of sharing principles and /or formulae. Several alternatives have been proposed and will continue to be developed to address the unending agitations from beneficiaries. Contrary however, this paper...
Persistent link: https://www.econbiz.de/10011477184
Cover Image
Evolving contours of centre-state fiscal relations : inconsistencies, ad-hocism and centralization
Srivastava, Dinesh Kumar - 2023
Persistent link: https://www.econbiz.de/10014331091
Cover Image
Towards India's new fiscal federalism
Kelkar, Vijay - In: Journal of quantitative economics 17 (2019) 1, pp. 237-248
Persistent link: https://www.econbiz.de/10012418648
Cover Image
Tax gradient : spatial aspects of fiscal competition
Agrawal, David R. - 2015
State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...
Persistent link: https://www.econbiz.de/10010503466
Cover Image
The Tax Gradient : Spatial Aspects of Fiscal Competition
Agrawal, David R. - 2015
State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...
Persistent link: https://www.econbiz.de/10013023921
Cover Image
Implications of the COVID-19 pandemic for state government tax revenues
Clemens, Jeffrey; Veuger, Stan - In: National tax journal 73 (2020) 3, pp. 619-644
Persistent link: https://www.econbiz.de/10012590558
Cover Image
India's GST paradigm and the trajectory of fiscal federalism : an analysis with special reference to Kerala
Joseph, K. J.; Kumary, L. Anitha - In: The Indian economic journal 71 (2023) 1, pp. 187-203
Persistent link: https://www.econbiz.de/10014230799
Cover Image
India's goods and services tax : context, design and policy spillovers
Jha, Raghbendra; Bali, Azad Singh - 2022
Persistent link: https://www.econbiz.de/10014384802
Cover Image
The political economy of India's transition to Goods and Services Tax
Sharma, Chanchal Kumar - 2021
What kept the Goods and Services Tax (GST) from becoming a reality in India for a quarter of a century after the …-tive? To what extent India's transition to a concurrent dual GST has brought about a change in the principles, rules … the shifts in the indirect tax regime in India since independence have taken place within the structural context of …
Persistent link: https://www.econbiz.de/10012416365