Search Results - subject_exact:"Finanzbeziehungen"

Platform governance as fiscal architecture : reading the ES-FC-budget ensemble

Naregal, Veena - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613473

Socioeconomic structure and internal revenue generation in Ghana

Iddrisu, Zurikanen; Thill, Jean-Claude - 2026

After three decades of decentralized governance, weak fiscal capacities continue to characterize and undermine local authority of districts in Ghana and across the developing south. While significant literature has been devoted to understanding the internal fiscal problems of local authorities,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643370

Municipal investment : potential and limitations of the special fund for infrastructure and climate neutrality

Dany-Knedlik, Geraldine; Gornig, Martin; Hackmann, Angelina - 2026

Municipalities play a key role in providing public services, but despite rising gross investment, there is a significant erosion of assets: real investment growth remains insufficient and net investment continues to be negative. The Special Fund for Infrastructure and Climate Neutrality (SVIK)...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647452

Fiscal federalism for climate action in India : expectations from the 16th Finance Commission

Arora, Gopalika; Ghosh, Nilanjan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589910

Parable of the talents : does differentiated decentralisation Improve performance?

Mello, Luiz de; Jalles, João Tovar - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604258

Examining the nexus between fiscal decentralization, green finance, and the digital economy : a cross-country panel study

Cigu, Elena Rusu - 2026

This paper explores the relationship between fiscal decentralization, green finance, and the digital economy in driving sustainable development, using a balanced cross-country panel dataset spanning 2014-2022, for 29 European countries. Employing dynamic panel estimation techniques, including...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633180

The role of tax delegation in promoting energy efficiency among enterprises

Bao, Zongke; Fu, Qianqian; Wang, Chengfang; Yashu, Yanshai - 2026

This study examines how fiscal governance structures influence corporate environmental performance by exploiting China's 2003 tax delegation reform as a quasi-natural experiment. The reform transferred corporate income tax collection authority from locally-governed Local Tax Bureaus (LTBs) to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015673658

Perceptions of legitimacy in asymmetric decentralisation : evidence from Spain

Gray, Caroline - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604259

Does fiscal autonomy increase local income? : evidence from Italy

Ferraresi, Massimiliano; Herrmann, Benedikt; Loiacono, Luisa - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671904

Asymmetric decentralization : nature and determinants

Lago Peñas, Santiago; Cadaval Sampedro, María; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604261

Rethinking fiscal decentralization in relation to regional informality : evidence from a European transition country

Stojkov, Aleksandar; Stojkova, Aleksandra Maksimovska; … - 2026

This study investigates how a territorially uneven distribution of informal economic activity affects subnational fiscal capacity and potentially distorts fiscal equalization systems. Using a Multiple Indicators, Multiple Causes (MIMIC) model, we estimate the size of the informal economy across...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676785

Heterogeneous fiscal decentralisation in Italian regions

Gianelle, Carlo; Sacchi, Agnese; Salotti, Simone - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604263

Politics of local fiscal discipline with vertical fiscal imbalance

Obeng, Samuel Kwabena; Aazam, Layal - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371893

Intergovernmental transfers and dynamic adjustment of subnational budgets

Porto, Alberto; Puig, Jorge; Vidal, Bautista - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606167

Scotland's fiscal devolution story

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625114

Towards polycentric federalism : assessing federal institutional design in multiethnic African states

Demerew, Kaleb; Faboye, Samson; Edodi, Sampson - 2025

This paper addresses the conceptual gap between the expected benefits of federalism in managing ethnicity-based conflict and its actual governance outcomes in the African context. One of the main reasons for this gap is the conflation of federalism with decentralization. In response, we develop...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376343

Vertical fiscal imbalance and inclusive green total factor productivity

Zhang, Lina; Lyu, Xiangwei - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330622

Do fiscal transfers stick under fiscal stress? : evidence of the flypaper effect from Manipur, North-Eastern Region of India

Jacob, Gaidimlung K. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627869

Decentralized government and firm pollution discharges : evidence from China's Province-Managing-County reform

Xiang, Xunyong; Luo, Wenjie; Li, Bin; Liang, Wenquan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015195160

Fiscal consolidation and the 16th Finance Commission : the Federal aspects of India's Union Budget 2026

Chakraborty, Lekha - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628401

Local government and fiscal transfers : enhancing or weakening democracy?

2026

This open access book analyses whether and to what extent fiscal transfers from central to local governments affect democracy at sub-national level. Fiscal transfers are often perceived to undermine democracy, as politicians utilise them to build patronage networks, weaken opposition candidates,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640091

Does polycentric climate governance drive the circular economy? : evidence from subnational spending and dematerialization of production in the EU

Mango, Francisco; Vincent, Rose Camille - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015418365

Do special transfers to incentivize local tax revenue effort work?

Canavire-Bacarreza, Gustavo; Cansino, Kenyi; Castro, Luis; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668270

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Do special transfers to incentivize local tax revenue effort work?

Canavire-Bacarreza, Gustavo; Cansino, Kenyi; Castro, Luis; … - 2026

Book / Working Paper

How do socioeconomic indicators and fiscal decentralization affect stunting? : evidence from Indonesia

Hamzah, Muhammad Zilal; Sofilda, Eleonora; Suhal Kusairi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015419266

Unconditional transfers under fiscal federalism : distributional trade-offs in Switzerland

Oschwald, Patrick; Anderl, Robin; Kirn, Tanja - 2026

This article examines how Switzerland's decentralized welfare structure shapes the outcomes of Basic Income reforms. Using SWISSMOD, a static microsimulation model based on EUROMOD, we simulate unconditional transfer schemes of varying generosity at federal and cantonal levels, combined with...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651952

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Unconditional transfers under fiscal federalism : distributional trade-offs in Switzerland

Oschwald, Patrick; Anderl, Robin; Kirn, Tanja - 2026

Book / Working Paper

Do party ties increase transfer receipts in cooperative federalism? : Evidence from Germany

Bury, Yannick; Feld, Lars P.; Köhler, Ekkehard A. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015421302

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Do party ties increase transfer receipts in cooperative federalism? : evidence from Germany

Bury, Yannick; Feld, Lars P.; Köhler, Ekkehard A. - 2022 - This version: 22nd August 2022

Edition: This version: 22nd August 2022

Book / Working Paper

Do party ties increase transfer receipts in cooperative federalism? - evidence from Germany

Bury, Yannick; Feld, Lars P.; Köhler, Ekkehard A. - 2020

Book / Working Paper

Fiscal capacity of German federal states : East-West gap narrows, but rich-poor divide grows

Deuverden, Kristina van - 2025

Even now, 35 years after German unification, the economic power and fiscal capacity of the eastern German federal states remain below average. In Germany's system of fiscal federalism, this leads to substantial financial transfers, a fact that repeatedly triggers political debate. Thereby, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463753

Asymmetric decentralisation in South Africa : implications for municipal governance

Monkam, Nara; Taruvinga, Panashe G. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668223

Navigating post-conflict governance in Yemen : decentralization, federalism, and the path to stability

Elayah, Moosa; Almaweri, Ahmed; Alzandani, Bakeel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464543

Asymmetric decentralization and inequality

Beramendi, Pablo; Rogers, Melissa Ziegler - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668228

When does fiscal decentralization lead to inclusive growth?

Kang, Hyojung; Shrestha, Kshitiz; Martinez-Vazquez, Jorge - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668262

Do public services affect economic growth? : Evidence from China under the fiscal decentralization perspective

Song, Jiaying; Sun, Xiao; Gao, Chuansheng - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464753

When does fiscal decentralization deliver equity?

Canavire-Bacarreza, Gustavo; Heredia-Ortiz, Eunice; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668274

Fiscal decentralization and regional Innovation : dual mechanisms of human capital mediation and financial development moderation

Ren, Haixia; Xian, Zhe; Zhu, Baorong; Lin, Haiying - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015465789

The impact of green taxation on climate change mitigation under fiscal decentralization : evidence from china

Zhang, Tong; Zhao, Li; Li, Chong - 2025

Against the backdrop of China's "dual-carbon" goals, the complex interplay between fiscal decentralization and green taxation presents significant challenges for climate governance. This study examines the impact of green taxation on carbon emissions within the context of fiscal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467216

Asymmetric decentralization in France : a municipal-centered exception

Gilbert, Guy; Madiès, Thierry; Paty, Sonia - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668283

Revenue decentralization and vertical fiscal imbalance : a survey

Lago, Manuel E.; Lago Peñas, Santiago; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668327

Local government proliferation and fiscal efficiency : evidence from Ghana

Iddrisu, Zurikanen; Abdulai, Abdul-Salam Jahanfo; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015470952

Tax decentralization, preferences for redistribution and regional identities

Foremny, Dirk - 2026 - Version May 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665441

Fiscal decentralization and devolved healthcare service availability outcomes in Kenya : evidence from panel dynamic approach

Maket, Isaiah; Naibei, Remmy - 2025

The study examined the effect of fiscal decentralization on healthcare availability outcomes from 23 Kenyan counties during the 2013-2022 devolution period. The results from different robust non-endogeneity econometric methods indicate a significant deleterious effect of fiscal decentralization...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455569

Projet de loi visant à renforcer l'État local, articuler son action avec les collectivités territoriales et sécuriser les décideurs publics

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636923

One hundred years of U.S. state taxation

Robinson, Sarah; Tazhitdinova, Alisa - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562470

Does fiscal autonomy always fuel financial health in local governments? : a cross-country analysis

Iacuzzi, Silvia; Padovani, Emanuele; Canestrini, Paola - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615004

Elementos para una descentralización fiscalmente sostenible en Colombia : un avance hacia la autonomía territorial

Penagos Concha, Ángela María; Ospina, Claudia - 2026

El documento analiza la descentralización en América Latina y, en particular, en Colombia, como una estrategia para enfrentar desigualdades territoriales y avanzar hacia un desarrollo productivo, inclusivo y sostenible. Se revisan enfoques sobre desarrollo regional: convergencia,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639605

Strengthening Fiscal Federalism in Pakistan

Haque, Tobias; Farooq, Aroub; Malaeb, Bilal; Morgado, Joao - 2026

This report argues that broad reforms to current fiscal federalism arrangements are critical to addressing development challenges, both through and beyond any new NFC Award. Current fiscal federalism arrangements provide important benefits to Pakistan. The design of fiscal federalism...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015673100

Optimal expenditure decentralization for sustainable development : evidence from a 52-country panel analysis

Hui, Jin; Tsai, Fu-Sheng; Martinez-Vazquez, Jorge - 2025

In response to the critical need to balance fiscal expenditure governance with sustainable development, this study identifies the optimal level of fiscal expenditure decentralization that enhances sustainable outcomes. The study aims to determine the optimal expenditure decentralization that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015557819

Regional variations in corporate tax responsiveness : evidence from Switzerland

Krapf, Matthias; Staubli, David - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580446

Municipal viability in Bolivia

Barja, Gover - 2026

This paper develops an updated diagnostic framework 2 to assess municipal viability in Bolivia and identifies the main territorial constraints that limit it. The analysis retains a six-dimensional conception of viability - fiscal, administrative, demographic, economic, service, and human-capital...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015672869

Decentralization in autocraties

Auriol, Emmanuelle; Dahmani-Scuitti, Anaïs - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580539

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Decentralization in autocraties

Auriol, Emmanuelle; Dahmani-Scuitti, Anaïs - 2025

Book / Working Paper

Decentralization in Autocraties

Auriol, Emmanuelle; Dahmani-Scuitti, Anais - 2023

Book / Working Paper

Evaluating the effects of the German debt brake : a synthetic control approach

Langer, Maximilian; Hassib, Joshua; Feld, Lars P.; … - 2026

This paper assesses the effectiveness and fiscal implications of the German debt brake, a constitutional fiscal rule introduced in 2009 to ensure debt sustainability. To estimate its causal effects, we employ a synthetic control design that combines canonical, augmented, and multiple-outcome...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060305

Show one more version 1

Evaluating the effects of the German debt brake : a synthetic control approach

Langer, Maximilian; Hassib, Joshua; Feld, Lars P.; … - 2025

Book / Working Paper