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Year of publication
Subject
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Finanzausgleich 9,570 Intergovernmental transfers 6,644 Finanzbeziehungen 1,964 Fiscal relations 1,936 Deutschland 1,656 Theorie 1,180 Theory 1,144 Vereinigte Staaten 1,071 Germany 1,048 Gemeindefinanzen 898 Föderalismus 838 Federalism 727 Finanzpolitik 723 USA 713 Local government finance 688 United States 642 EU-Staaten 605 EU countries 576 Fiscal policy 571 Dezentralisierung 544 Decentralization 542 Indien 514 Kanada 385 Öffentliche Ausgaben 368 India 350 Public expenditure 343 Finanzreform 338 Öffentlicher Haushalt 318 Australien 310 Steuerpolitik 292 Fiscal reform 291 Public budget 275 Russland 262 Russia 259 Schweiz 259 Öffentliche Finanzen 257 Public finance 255 Canada 254 Länderfinanzen 245 Öffentliche Schulden 245
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Online availability
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Free 1,753 Undetermined 553
Type of publication
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Book / Working Paper 4,890 Article 4,632 Journal 48
Type of publication (narrower categories)
All
Article in journal 2,405 Aufsatz in Zeitschrift 2,405 Graue Literatur 1,689 Non-commercial literature 1,689 Working Paper 1,209 Arbeitspapier 1,082 Aufsatz im Buch 773 Book section 773 Hochschulschrift 328 Collection of articles of several authors 326 Sammelwerk 326 Amtsdruckschrift 229 Government document 229 Konferenzschrift 197 Thesis 171 Conference proceedings 123 Article 109 Aufsatzsammlung 105 Bibliografie enthalten 83 Bibliography included 83 Advisory report 61 Gutachten 61 Dissertation u.a. Prüfungsschriften 31 Mehrbändiges Werk 30 Multi-volume publication 30 Statistik 28 Statistics 26 Collection of articles written by one author 19 Sammlung 19 Research Report 16 Rezension 14 Conference paper 13 Konferenzbeitrag 13 Mikroform 13 Forschungsbericht 10 Lehrbuch 10 No longer published / No longer aquired 10 Festschrift 9 Textbook 9 Bibliografie 6
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Language
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English 5,068 German 1,955 Undetermined 1,778 Spanish 214 French 178 Russian 147 Italian 87 Dutch 38 Portuguese 36 Swedish 31 Polish 23 Danish 16 Croatian 10 Finnish 9 Ukrainian 8 Hungarian 4 Norwegian 3 Czech 2 Estonian 1 Hindi 1 Lithuanian 1 Multiple languages 1 Slovenian 1 Serbian 1 Chinese 1
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Author
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Lenk, Thomas 66 Martinez-Vazquez, Jorge 58 Münstermann, Engelbert 55 Feld, Lars P. 49 Shah, Anwar 47 Bird, Richard M. 46 Ahmad, Ehtisham 35 Ragnitz, Joachim 35 Büttner, Thiess 33 Boadway, Robin W. 31 Inman, Robert P. 31 Wildasin, David E. 30 Bahl, Roy W. 28 Huber, Bernd 28 Brosio, Giorgio 27 Schaltegger, Christoph A. 27 Dahlberg, Matz 26 Döring, Thomas 26 Geske, Otto-Erich 26 Spahn, Paul Bernd 26 Wrede, Matthias 26 Dafflon, Bernard 25 Oates, Wallace E. 25 Petchey, Jeffrey D. 25 Zimmermann, Horst 25 Färber, Gisela 24 Parsche, Rüdiger 24 Peffekoven, Rolf 24 Bordignon, Massimo 23 Govinda Rao, Marapalli 23 Henke, Klaus-Dirk 23 Kuhn, Thomas 23 Bauer, Helfried 21 Heinemann, Friedrich 21 Junkernheinrich, Martin 21 Mörk, Eva 21 Renzsch, Wolfgang 21 Solé-Ollé, Albert 21 Tabellini, Guido Enrico 21 Biehl, Dieter 20
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Institution
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National Bureau of Economic Research 39 OECD 24 Regional Project on Fiscal Decentralization 22 Advisory Commission on Intergovernmental Relations 20 World Bank 20 National Tax Association 17 United States / Advisory Commission on Intergovernmental Relations 14 Weltbank 12 Brookings Institution 10 Österreichisches Institut für Wirtschaftsforschung 10 Council of State Governments 8 Deutschland / Bundesministerium der Finanzen 8 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 8 KDZ, Zentrum für Verwaltungsforschung 8 Office of Economic Opportunity 8 Andrew Young School of Policy Studies / International Studies Program 7 Australien / Grants Commission 7 National Institute of Public Finance and Policy <Delhi> 7 Australian National University / Centre for Research on Federal Financial Relations 6 Commonwealth Grants Commission 6 Ifst 6 USA / Advisory Commission on Intergovernmental Relations 6 American Enterprise Institute for Public Policy Research 5 Australian National University / Federalism Research Centre 5 Consortium for Economic Policy Research and Advice 5 Deutscher Städtetag 5 Ford Foundation 5 Indian Institute of Public Administration 5 Institut Ėkonomiki i Organizacii Promyšlennogo Proizvodstva <Nowosibirsk> 5 Schweiz / Eidgenössisches Finanzdepartement 5 Statistik Austria 5 U.S. General Accounting Office 5 United States / Congress / Senate / Committee on Government Operations / Subcommittee on Intergovernmental Relations 5 Vereinigte Staaten / Commission on Intergovernmental Relations 5 Australien 4 Australien / Parliament 4 Canadian Tax Foundation 4 Centr Social'no-Ėkonomičeskich Problem Federalizma <Moskau> 4 Centre de Recherche sur l'Economie Wallonne 4 Department of the Treasury, Office of Revenue Sharing 4
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Published in...
All
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 169 National tax journal 127 CESifo working papers 77 Wirtschaftsdienst 69 International tax and public finance 66 Zeitschrift für Kommunalfinanzen : ZKF ; Haushalt, Kostenrechnung, Steuern, Gebühren, Beiträge, Entgelte, Kredite, Zahlungsverkehr, Vollstreckung 61 Public choice 58 FinanzArchiv : public finance analysis 57 Journal of public economics 53 Europäische Hochschulschriften / 5 46 Public finance review : PFR 45 Finanzwissenschaftliche Schriften 44 Working paper / International Studies Program, Georgia State University 43 Working paper 41 NBER Working Paper 37 NBER working paper series 37 Public finance quarterly : PFQ 35 Policy research working paper : WPS 34 Public budgeting & finance 32 Public finance 32 Working paper / National Bureau of Economic Research, Inc. 29 CESifo Working Paper Series 28 Environment & planning / C : international journal of urban and regional research 28 Journal of urban economics 28 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 26 IMF working paper 25 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 24 European journal of political economy 24 Working papers / National Institute of Public Finance and Policy 24 Hacienda pública española : review of public economics 23 CESifo Working Paper 22 Das öffentliche Haushaltswesen in Österreich : Zeitschrift der Gesellschaft für das Öffentliche Haushaltswesen 22 Discussion paper / Centre for Economic Policy Research 22 The American economic review 22 Die öffentliche Verwaltung : DÖV ; Zeitschrift für öffentliches Recht und Verwaltungswissenschaft 21 Regional studies 21 Serie Política fiscal 21 Social security bulletin 21 The Indian journal of economics 21 Local public finance in Central and Eastern Europe 20
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Source
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ECONIS (ZBW) 9,147 EconStor 257 USB Cologne (EcoSocSci) 118 RePEc 43 USB Cologne (business full texts) 3 BASE 1 OLC EcoSci 1
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Showing 1 - 50 of 9,570
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Zum Einfluss der Grunderwerbsteuer auf den Wohnungsneubau in Deutschland
Boysen-Hogrefe, Jens - 2023
Seit dem Jahr 2007 können die Bundesländer die Steuersätze der Grunderwerbsteuer eigenständig festlegen. In der Folge haben außer Bayern und Sachsen alle Bundesländer die Sätze erhöht. Die Ergebnisse Bayerns und Sachsens bezüglich der Wohnungsbautätigkeit und der Steuereinnahmen werden...
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The "imaginary" challenge of remaking subnational governance : regional identity and contested city-region-building in the UK
Gherhes, Cristian; Hoole, Charlotte; Vorley, Tim - In: Regional studies : official journal of the Regional … 57 (2023) 1, pp. 153-167
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Zum Einfluss der Grunderwerbsteuer auf den Wohnungsneubau in Deutschland
Boysen-Hogrefe, Jens - 2023
Seit dem Jahr 2007 können die Bundesländer die Steuersätze der Grunderwerbsteuer eigenständig festlegen. In der Folge haben außer Bayern und Sachsen alle Bundesländer die Sätze erhöht. Die Ergebnisse Bayerns und Sachsens bezüglich der Wohnungsbautätigkeit und der Steuereinnahmen werden...
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How cooperative is "cooperative federalism"? : the political limits to intergovernmental cooperation under a de facto concurrency rule
Scholtz, Christa Sieglinde; Munteanu, Andrei - In: Constitutional political economy 34 (2023) 1, pp. 111-134
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Decentralization and progressive taxation
Berset, Simon; Schelker, Mark - In: Public finance review : PFR 51 (2023) 2, pp. 206-235
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A closer look at subnational government finances
Olsson, Hans; Catz, Julia - 2023
To carry out the analysis required for monetary policy, the European Central Bank (ECB) and the European System of Central Banks (ESCB) need comprehensive and reliable government finance statistics. The focus of government finance statistics has traditionally been the government as a whole...
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Coping with extreme events : on solving decentralized budgetary crises
Goodspeed, Timothy J. - 2023
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Decentralisation, unfunded mandates, and the regional response to the COVID-19 pandemic
Rodríguez-Pose, Andrés; Vidal-Bover, Miquel - 2023
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Ensuring budgetary resources at the level of local communities in the current social-economic context : evidence for Romanian municipalities
Onofrei, Mihaela; Bostan, Ionel; Cigu, Elena; … - In: Economies : open access journal 11 (2023) 1, pp. 1-16
This paper aims to examine whether the status of fiscal decentralization generates efficiency in local spending behavior and leads to local fiscal performance and local economic growth, revealing not only the status of Romania from the point of vertical fiscal imbalance but also the fiscal...
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Sovereign wealth fund investment in venture capital, private equity, and real asset funds
Cumming, Douglas J.; Monteiro, Pedro - 2023 - This Draft: October 24, 2022
This paper examines the performance of 538 sovereign wealth fund (SWF) investments into venture capital, private equity, and real asset funds ("alternative asset funds") from 52 countries around the world over the years 1995-2020. The data indicate SWFs are significantly slower to fully...
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Partisanship and the effectiveness of fiscal equalization : evidence from French municipalities
Jaaidane, Touria; Larribeau, Sophie - 2023
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Österreichs Gemeinden im Kontext der Covid-19-Krise: Finanzausgleich bei steigenden Investitionsbedarfen und sinkenden Einnahmen
Heimberger, Philipp - 2022
Diese Studie diskutiert die Rolle der österreichischen Gemeinden im Hinblick auf Bildung, Pflege und Klima vor dem Hintergrund der Einnahmen- und Ausgabenentwicklung und des Finanzausgleichs. Die Covid-19-Krise wirkt sich negativ auf die Gemeindefinanzen aus, die Steuerreform verursacht...
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Intergovernmental fiscal relations in India : time for the next generation of reforms
Srivastava, Dinesh Kumar - 2022
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Fiscal transfers, climate risks, and partisan politics: does the nature of climate risk matter?
Kumar, K. S. Kavi; Pattanayak, Anubhab - 2022
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Fiscal federalism in India : a case for reassigning of tax powers
Srinivasan, R.; Durai, S. Raja Sethu - 2022
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Impact of fiscal transfers policy on regional growth convergence in India
Shanmugam, K.; Shanmugam, K. R. - 2022
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Designing transfers policy with normatively determined revenues and expenditures of state governments in India
Shanmugam, K.; Shanmugam, K. R. - 2022
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Equalization transfers based on spending needs and fiscal capacity of state governments in India
Shanmugam, K.; Shanmugam, K. R. - 2022
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Österreichs Gemeinden im Kontext der Covid-19-Krise : Finanzausgleich bei steigenden Investitionsbedarfen und sinkenden Einnahmen
Heimberger, Philipp - 2022
Diese Studie diskutiert die Rolle der österreichischen Gemeinden im Hinblick auf Bildung, Pflege und Klima vor dem Hintergrund der Einnahmen- und Ausgabenentwicklung und des Finanzausgleichs. Die Covid-19-Krise wirkt sich negativ auf die Gemeindefinanzen aus, die Steuerreform verursacht...
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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, fiscal stability and behavioral choices, and...
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Subnational borrowing and bailouts : when the federal government looks at the votes (differently) and its borrowing matters
Martínez-López, Diego - In: Journal of public economic theory 24 (2022) 3, pp. 609-633
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Local Property and State Income Taxes : The Role of Interjurisdictional Competition and Collusion
Nechyba, Thomas J. - 2022
This paper attempts to address two long standing questions in Public Finance: (i) why is the property tax, despite popular complaints about its fairness, the almost exclusive tax instrument used by local governments, and (ii) why do we consistently observe higher levels of governments undermine...
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The Local Fiscal Multiplier of Intergovernmental Grants : Evidence from Federal Medicaid Assistance to States
Giertz, Seth H.; Kumar, Anil - 2022
Advocates of Medicaid expansion argue that federal Medicaid assistance to states fosters economic activity, generating positive local multiplier effects. Furthermore, during economic downturns, Congress regularly tweaks federal match rates for state Medicaid spending – including during the...
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Federal Deductibility of State and Local Taxes : a Test of Public Choiceby Representative Government
Lindsey, Lawrence B. - 2022
This paper considers the impact of federal deductibility on the level and composition of state and local taxes. It also considers the importance of deductibility in determining the vote of state Congressional delegations on the Tax Reform Act of 1986. Particular emphasis should be placed on the...
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A theory of fiscal policy response to an epidemic
Pang, Yu - In: Health economics 31 (2022) 9, pp. 2050-2071
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Revenue vs expenditure based fiscal consolidation : the pass-through from federal cuts to local taxes
Marattin, Luigi; Nannicini, Tommaso; Porcelli, Francesco - In: International tax and public finance 29 (2022) 4, pp. 834-872
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Tax competition and tax base equalization in the presence of multiple tax instruments
Matsumoto, Mutsumi - In: International tax and public finance 29 (2022) 5, pp. 1213-1226
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Are fiscal decentralization and institutional quality poverty abating? : empirical evidence from developing countries
Digdowiseiso, Kumba - In: Cogent economics & finance 10 (2022) 1, pp. 1-16
Fiscal federalism theorists have long been intrigued by the relationship between fiscal decentralization and poverty. Few people, however, consider cross-country research of similar linkages in developing countries. This research will provide new empirical evidence on the relationship between...
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How to increase local revenue in bulgaria : mission (im)possible?
Kalcheva, Desislava Zheleva - In: The review of economic and business studies : REBS 15 (2022) 1, pp. 101-121
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Investment grants and firms' productivity : how effective is a grant booster shot?
Alexandre, Fernando; Chaves, Miguel; Portela, Miguel - 2022
This paper investigates the effect of awarding a second investment grant to the same firm. We implement a Regression Discontinuity Design strategy using a very rich firm-level administrative database, which allows us to link applications to grants and their scores to firms' performance. Overall,...
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Measuring the fiscal health of U.S. cities
Chernick, Howard A.; Reschovsky, Andrew - 2022
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Heterogeneous capital tax competition in a federation with asymmetric tax compliance
Grazzini, Lisa; Petretto, Alessandro - In: German economic review : GER 23 (2022) 4, pp. 669-705
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Deutschland und sein Geld : öffentliche Finanzen zwischen Anspruch, Alltag und Krisen
Bullerjahn, Jens (ed.); Wagner, Ringo (ed.);  … - Friedrich-Ebert-Stiftung / Landesbüro Sachsen-Anhalt - 2022
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Rebuilding the state fiscal federalism in Sudan
Eissa, Nada; Ali, Hamid Eltgani - 2022
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The role of policies in transforming regional fiscal structures : an exploratory analysis of spatial data from a policy of fiscal decentralization in Latin America
Fernández-Marín, Juan Camilo; Oliveira, Nadja Simone … - In: Journal of economic structures : JES; the official … 11 (2022), pp. 1-24
One of the goals of decentralized policies is to consider the differences between regions and municipalities, which can lead to greater economic growth as well as greater economic development in all areas. However, endogenous limitations should also be overcome. For these purposes, policies have...
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The future of European fiscal governance : a comprehensive approach
Romanelli, Marzia; Tommasino, Pietro; Vadalà, Emilio - 2022
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Spending effects of child-related fiscal transfers
Goldfayn-Frank, Olga; Lewis, Vivien; Wehrhöfer, Nils - 2022
As part of Germany’s fiscal response to the Covid-19 pandemic, parents received three payments totalling e450 per child. Randomization in the payment dates and daily scanner data allow us to identify the effects of these transfers on household spending. We find a significant but small spending...
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Tiebout sorting with progressive income taxation and a fiscal equalization scheme
Kuhlmey, Florian - In: Swiss journal of economics and statistics 158 (2022) 1, pp. 1-21
This paper develops a model of Tiebout sorting with decentrally determined progressive income taxation and a built-in fiscal equalization scheme that redistributes money from richer to poorer regions. Both aspects are central to policy makers: the progressivity for equity reasons and the fiscal...
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GST, end of compensation regime and stress on state finances
Rao, R. Kavita - 2022
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Intergovernmental fiscal transfers and expenditure on education in India : state level analysis, 2005 to 2020
Bose, Sukanya; Noopur A.; Sri Hari Nayudu - 2022
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On the effects of intergovernmental grants : a survey
Lago, Manuel E.; Lago Peñas, Santiago; … - 2022
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Stealth Fiscal Transfers : Estimation of Intracity Fiscal Transfers in Japan
Sekiguchi, Shunsuke - 2022
This study aims to investigate intracity fiscal transfers from the city planning areas (CPAs) to outside the city planning areas (non-CPAs) that are not recorded on the municipal account settlement cards and to estimate the existence and amount of these transfers. The current location...
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Policy Forum : Carbon Taxes and Fiscal Federalism in Canada—A New Wrinkle to an Old Problem
Snoddon, Tracy - 2022
The federal government intends to increase its minimum carbon tax from $40 per tonne of carbon emissions to $170 per tonne by 2030. The carbon tax increase will have uneven and potentially large impacts on provincial emissions and carbon tax revenue, but little is known about how decisions to...
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Fiscal Federalism in Continuous Time Stochastic Economies
Amador, Joao L.M - 2022
This paper examines the different types of incentives that countries face when deciding to take part in a federal fiscal system. The optimal degree of participation depends on the structural parameters of the economy and on the properties of the federal fiscal system. Firstly, the paper examines...
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The road of federal infrastructure spending passes through the states
Leduc, Sylvain; Wilson, Daniel J. - 2022
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The fiscal capacity of local government versus government expenditure, and its impact on eliminating interregional social inequalities in Poland
Gałecka, Małgorzata; Patrzałek, Leszek; Kuropka, Ireneusz - In: Region : the journal of ERSA 9 (2022) 1, pp. 51-67
Social inequalities are a significant challenge in developing countries. Therefore, they should be treated as a leading priority in boosting socio-economic development. Such inequalities are a growing challenge for Poland. It is believed that social inequalities are behind Poland's relatively...
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A seat at the table : municipalities and intergovernmental relations in Canada
Hachard, Tomas - 2022
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Locally financed and outside financed regional fiscal multipliers
Pennings, Steven - 2022
The size of regional fiscal multipliers determines the efficacy of fiscal stimulus, the costs of fiscal austerity and whether countercyclical fiscal policy is more effective at the federal or local level. This paper studies fiscal multipliers in regions of a monetary union - US states, Eurozone...
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Tax Policy and Abnormal Investment Behavior
Xu, Qiping; Zwick, Eric - 2022
This paper documents tax-minimizing investment, in which firms tilt capital purchases toward fiscal year-end to reduce taxes. Between 1984 and 2013, average investment in fiscal Q4 exceeds the average of fiscal Q1 through Q3 by 37%. Q4 spikes occur in the U.S. and internationally. Research...
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The Local Fiscal Multiplier of Intergovernmental Grants : Evidence from Federal Medicaid Assistance to States
Giertz, Seth H.; Kumar, Anil - 2022
Advocates of Medicaid expansion argue that federal Medicaid assistance to states fosters economic activity, generating positive local multiplier effects. Furthermore, during economic downturns, Congress regularly tweaks federal match rates for state Medicaid spending – including during the...
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