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Empowering local governments : evidence from rural land tax decentralization

Cavalcanti, Pedro Henrique; Café, Renata Motta - 2025

local tax enforcement on revenue, land use, and environmental outcomes. Decentralization led to sustained revenue gains …

Persistent link: https://www.econbiz.de/10015396108

Taxation and mobility : evidence from tax decentralization in Italy

Rubolino, Enrico; Giommoni, Tommaso - 2023

tax decentralization reforms, which granted regions and municipalities greater power in setting income tax rates across …

Persistent link: https://www.econbiz.de/10014364945

(Re)understanding the relationship between fiscal decentralization and property tax revenue : insights from developing and developed countries

Affroumou, Tiemele Aristide - In: Economic change & restructuring 58 (2025) 3, pp. 1-48

Persistent link: https://www.econbiz.de/10015475175

Decentralization, incentives, and local tax enforcement

Jia, Junxue; Ding, Siying; Liu, Yongzheng - In: Journal of urban economics 115 (2020)

Persistent link: https://www.econbiz.de/10012800220

Differential Effects of Fiscal Decentralization : Local Revenue Share vs. Local Fiscal Autonomy

Lee, Sunhyung - 2018

We show that the efficacy of fiscal decentralization in enhancing economic growth and labor productivity growth depends … effects, we introduce a distinct measure of fiscal decentralization that serves as a proxy for taxes collected at the sub … practical in nature. In addition to proposing a new proxy for fiscal decentralization, we evaluate the permanent impact of …

Persistent link: https://www.econbiz.de/10012915766

A comparative approach to fiscal illusions : a synthesis of the conclusions from a Polish study in relation to new ideas and empirical research in selected countries

Guziejewska, Beata - In: Comparative economic research : Central and Eastern Europe 24 (2021) 2, pp. 7-21

This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...

Persistent link: https://www.econbiz.de/10012664950

Subnational Taxation in Developing Countries : A Review of the Literature

Bird, Richard M. - 2017

decentralization yields more of the benefits it appears to promise in theory. At the local level, such taxes include property taxes and …

Persistent link: https://www.econbiz.de/10012976333

Subnational Taxation in Developing Countries : A Review of the Literature

Bird, Richard M. - 2011

This paper reviews the literature on tax assignment in decentralised countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents....

Persistent link: https://www.econbiz.de/10013121304

Reining in Regional Governments? Local Taxes and Investment in Decentralised Indonesia

Butt, Simon; Parsons, Nicholas - 2012

-Soeharto decentralization reforms. They were, for example, enacting laws imposing onerous taxes on trade, and imposing user charges for services …

Persistent link: https://www.econbiz.de/10014170582

Fiscal decentralization in the context of Ukraine's European integration

Skoromtsova, Tetyana; Chaika, Viktoriia; Onishchyk, … - In: Journal of international commerce, economics and policy 13 (2022) 3, pp. 1-16

Persistent link: https://www.econbiz.de/10014234611