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  • Search: subject_exact:"Tax sharing"
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Subjects
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Finanzausgleich 4,140 Intergovernmental transfers 4,140 Deutschland 888 Germany 877 Finanzbeziehungen 739 Fiscal relations 739 Theorie 582 Theory 582 USA 438 United States 437 EU countries 387 EU-Staaten 387 Gemeindefinanzen 385 Local government finance 378 Föderalismus 322 Federalism 295 Finanzreform 254 Fiscal reform 250 Decentralization 228 Dezentralisierung 228 Russland 209 Russia 208 India 192 Finanzpolitik 191 Indien 191 Fiscal policy 180 East Germany 147 Ostdeutschland 147 Länderfinanzen 142 State government finance 142 Spain 139 Spanien 139 Öffentliche Ausgaben 137 Öffentlicher Haushalt 137 Public expenditure 135 Public finance 135 Öffentliche Finanzen 135 Kanada 134 Australia 132 Australien 132
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Online availability
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Free 375 Undetermined 30
Type of publication
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Article 2,307 Book / Working Paper 1,800 Journal 41
Type of publication (narrower categories)
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Article in journal 1,685 Aufsatz in Zeitschriften 1,685 Graue Literatur 1,222 Non-commercial literature 1,222 Arbeitspapier 635 Working Paper 635 Article in book 614 Aufsatz im Buch 614 Collection of articles of several authors 300 Sammelwerk 300 Amtsdruckschrift 216 Government document 216 Dissertation 154 Thesis 154 Congress report 111 Kongressschrift 111 Hochschulschrift 90 Bibliographie enthalten 63 Bibliography included 63 Kongress 57 Advisory report 56 Gutachten 56 Mehrbändiges Werk 53 Multi-volume publication 53 Statistik 26 Statistics 25 Aufsatzsammlung 22 Collection of articles written by one author 16 Sammlung 16 Lehrbuch 10 No longer published / No longer aquired 10 Konferenzschrift 7 Case study 6 Fallstudie 6 Handbook 5 Handbuch 5 Bibliographie 4 Elektronischer Datenträger 4 Forschungsbericht 4 Personenfestschrift 4
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Language
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English 2,208 German 1,214 Spanish 209 French 161 Russian 137 Italian 78 Portuguese 32 Dutch 31 Polish 21 Swedish 21 Undetermined 14 Croatian 9 Finnish 8 Ukrainian 7 Danish 6 Hungarian 3 Czech 2 Norwegian 2 Estonian 1 Hindi 1 Lithuanian 1 Multiple languages 1 Romanian 1 Slovenian 1 Chinese 1
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Persons
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Lenk, Thomas 41 Bird, Richard M. 26 Martinez-Vazquez, Jorge 24 Münstermann, Engelbert 24 Petchey, Jeffrey D. 23 Färber, Gisela 21 Ahmad, Ehtisham 20 Huber, Bernd 20 Spahn, Paul Bernd 20 Döring, Thomas 19 Shah, Anwar 19 Wildasin, David E. 19 Boadway, Robin W. 18 Geske, Otto-Erich 18 Govinda Rao, Marapalli 17 Wrede, Matthias 17 Zimmermann, Horst 17 Dafflon, Bernard 16 Henke, Klaus-Dirk 16 Parsche, Rüdiger 16 Ragnitz, Joachim 16 Vesper, Dieter 16 Biehl, Dieter 15 Feld, Lars P. 15 Kuhn, Thomas 15 Peffekoven, Rolf 15 Dahlberg, Matz 14 Junkernheinrich, Martin 14 Mörk, Eva 14 Nam, Chang-woon 14 Renzsch, Wolfgang 14 Schneider, Friedrich 14 Brosio, Giorgio 13 Hagen, Jürgen von 13 Heinemann, Friedrich 13 Hindriks, Jean 13 Bahl, Roy W. 12 Dahlby, Bev G. 12 Pfingsten, Andreas 12 Bröthaler, Johann 11
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Institutions
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Regional Project on Fiscal Decentralization 20 National Tax Association 16 Weltbank 13 Österreichisches Institut für Wirtschaftsforschung 8 Australien / Grants Commission 7 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 7 KDZ, Zentrum für Verwaltungsforschung 7 National Institute of Public Finance and Policy <Delhi> 7 Australian National University / Federalism Research Centre 5 Consortium for Economic Policy Research and Advice 5 Deutschland / Bundesministerium der Finanzen 5 Institut Ėkonomiki i Organizacii Promyšlennogo Proizvodstva <Nowosibirsk> 5 Schweiz / Eidgenössisches Finanzdepartement 5 Andrew Young School of Policy Studies / International Studies Program 4 Centre de Recherche sur l'Economie Wallonne 4 Europarat / Arbeitsgruppe Gemeinde- und Regionalfinanzen 4 Institut für Weltwirtschaft 4 Instituto de Estudios Fiscales 4 Petrozavodskij Gosudarstvennyj Universitet 4 USA / Advisory Commission on Intergovernmental Relations 4 USA / Congress / House of Representatives / Committee on the Budget 4 USA / General Accounting Office 4 Australien / Parliament 3 Canadian Tax Foundation 3 Centro Formazione e Studi <Roma u.a.> 3 East West Institute 3 Finnland / Sosiaali- ja Terveysministeriö 3 Internationaler Währungsfonds 3 John Deutsch Institute for the Study of Economic Policy 3 Konferenz der Kantonsregierungen 3 Nomos Verlagsgesellschaft 3 Technische Universität Wien / Fachbereich Finanzwissenschaft und Infrastrukturpolitik 3 Weltbank / Institute 3 Weltbank / Policy Research Department / Public Economics Division 3 Arbeitsgemeinschaft Deutscher Wirtschaftswissenschaftlicher Forschungsinstitute 2 Arbeitskreis Berlin-Brandenburgische Wirtschaftswissenschaftler 2 Arbeitskreis Europäische Integration 2 Asian Development Bank 2 Australien 2 Bayern / Bayerisches Staatsministerium der Finanzen 2
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Published in...
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 124 International tax and public finance 37 Public choice 36 National tax journal 35 Working paper / International Studies Program, Georgia State University 31 Public budgeting & finance 29 Zeitschrift für Kommunalfinanzen : ZKF : Haushalt, Kostenrechnung, Steuern, Gebühren, Beiträge, Entgelte, Kredite, Zahlungsverkehr, Vollstreckung 29 Policy research working paper : WPS 27 CESifo working papers 26 Journal of public economics 26 Environment & planning : international journal of urban and regional research 25 Serie Política fiscal 22 Hacienda pública española : review of public economics 21 IMF working paper 21 FinanzArchiv : public finance analysis 20 Local public finance in Central and Eastern Europe 20 Public finance quarterly : PFQ 20 Voprosy ėkonomiki : ežemesjačnyj žurnal : Vserossijskoe ėkonomičeskoe izdanie 20 Journal of urban economics 19 Finanzwissenschaftliche Schriften 18 The economics of Community public finance 18 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 17 Discussion paper series 17 Europäische Hochschulschriften 17 Bulletin de documentation 16 Public finance review : PFR 16 Public finance with several levels of government : Brussels 1990 16 Staatswissenschaften und Staatspraxis : rechts-, wirtschafts- und sozialwissenschaftliche Beiträge zum staatlichen Handeln 16 The political economy of inter-regional fiscal flows : measurement, determinants and effects on country stability 16 Working paper 16 Herri - ekonomiaz 15 Problems of economic transition 14 Public finance 14 Working papers / OECD, Economics Department 14 Discussion paper / Centre for Economic Policy Research 13 Revue française de finances publiques : RFFP 13 Rivista economica del Mezzogiorno : trimestrale della SVIMEZ, Associazione per lo Sviluppo dell'Industria nel Mezzogiorno 13 The American economic review 13 Ifo-Schnelldienst 12 Informationen zur Raumentwicklung : IzR 12
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Sources
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ECONIS (ZBW) 4,140 RePEc 8
Showing 1 - 50 of 4,148
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Depressing dependence? : transfers and economic growth in the German States, 1975-2005
Baskaran, Thushyanthan; Feld, Lars P.; Necker, Sarah - 2017
Most countries pay substantial intergovernmental transfers to poor regions with the aim of achieving regional convergence. Consequently, transfers should have a positive effect on economic growth. However, it is equally possible that transfers perpetuate under-development. This paper studies...
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Een economische blik op verevening
Kattenberg, Mark; Martens, Kenny; Vermeulen, Wouter - 2017
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The value of redistribution : natural resources and the formation of human capital under weak institutions
Agüero, Jorge M.; Balcázar, Carlos Felipe; Maldonado … - 2017
We exploit time and spatial variation generated by the commodities boom to measure the effect of natural resources on human capital formation in Peru, a country with low governance indicators. Combining test scores from over two million students and district-level administrative data on mining...
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Horizontal versus vertical fiscal equalization
Anetsberger, Georg; Arnold, Volker - 2017
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Empirical studies on public debt and fiscal transfers
Reischmann, Markus Josef - 2016
This volume was prepared by Markus Reischmann while he was working at the Ifo Institute. It was completed in June 2015 and accepted as a doctoral thesis by the Department of Economics at the University of Munich in November 2015. It includes five self-contained chapters in the fields of public...
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Aufgabenorientierter Finanzausgleich am Beispiel der Elementarbildung : Modellentwürfe einer aufgabenorientierten Mittelverteilung für die vorschulische Kinderbetreuung
Mitterer, Karoline; Haindl, Anita - KDZ, Zentrum für Verwaltungsforschung - 2016
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Länder-Gemeinde-Transferverflechtungen : Status und Reformoptionen der Transferbeziehungen zwischen Ländern und Gemeinden
Mitterer, Karoline; Biwald, Peter; Haindl, Anita - KDZ, Zentrum für Verwaltungsforschung - 2016
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Who's coming to the rescue? : revenue-sharing slumps and implicit bailouts during the Great Recession
Foremny, Dirk; Solé-Ollé, Albert - 2016
This paper analyzes the distribution of discretionary transfers from higher tiers of government in the process of fiscal adjustment in local jurisdictions which were hit by a negative revenue shock in formula transfers. Spanish local governments experienced a 30% fall in their revenue-sharing...
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Fiscal equalisation and the induced under-taxation of economic rent
Petchey, Jeffrey D. - 2016
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Bundesbeteiligung an den Kosten der Unterkunft als Sammelbecken der Kommunalentlastung?
Wixforth, Jürgen - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 96 (2016) 7, pp. 501-509
Die Bundesbeteiligung an den Kosten der Unterkunft und Heizung war ursprünglich ein Instrument, um die kommunale Ebene aufgabenbezogen zu entlasten. Allerdings wird dieser Finanzierungsweg zunehmend für allgemeine finanzielle Erleichterungen vom Bund zugunsten der Kommunen genutzt. Damit...
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The political economy of public debt : a laboratory study
Battaglini, Marco; Nunnari, Salvatore; Palfrey, Thomas R. - 2016
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Depressing dependence? : transfers and economic growth in the German States, 1975-2005
Baskaran, Thushyanthan; Feld, Lars P.; Necker, Sarah - 2016
Most countries pay substantial intergovernmental transfers to poor regions. Since these transfers are often paid with the aim of achieving regional convergence, they should have a positive effect on economic growth. However, it is equally possible that transfers perpetuate under-development by...
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Estimating local fiscal multipliers
Suárez Serrato, Juan Carlos; Wingender, Philippe - 2016
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Trade shocks and the provision of local public goods
Feler, Leo; Senses, Mine Zeynep - 2016
We analyze the impact of trade-induced income shocks on the size of local government, and the provision of public services. Areas in the US with declining labor demand and incomes due to increasing import competition from China experience relative declines in housing prices and business...
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Budgetanalyse 2017
Schweitzer, Tobias; Brait, Romana; Feigl, Georg; … - Kammer für Arbeiter und Angestellte für Wien / … - 2016
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The impact of intergovernmental transfers on local revenue generation in Africa : evidence from Tanzania
Masaki, Takaaki - 2016
Do intergovernmental transfers reduce revenues collected by local government authorities (LGAs)? There is already a well-established body of literature in public finance, which argues that intergovernmental grants 'crowd out' local revenues. Most existing studies, however, explore the fiscal...
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Local government and old-age support in the New Deal
Fetter, Daniel K. - 2016
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Does fiscal decentralisation foster regional convergence?
Blöchliger, Hansjörg; Bartolini, David; Stossberg, Sibylle - 2016
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Case study of central and local government finance in Japan
Bessho, Shun-ichiro - 2016
This paper aims to provide an overview of the basics of Japan's local public administration and finance system and to analyze how Japan's municipalities restore their fiscal balance after a fiscal shock. In Japan, local governments play a major role in redistribution. Combined with regional...
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Les impacts budgétaires pour les institutions régionales bruxelloises, la Région Wallonne et la Fédération Wallonie-Bruxelles
Plasman, Robert; Tojerow, Ilan; Bertrand, Océane - 2016
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The role of fiscal transfers in smoothing regional shocks : evidence from existing federations
Poghosyan, Tigran; Senhadji-Semlali, Abdel; Cottarelli, … - 2016
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Empirical studies on public debt and fiscal transfers
Reischmann, Markus Josef - 2016
This volume includes five self-contained chapters in the fields of public debt and fiscal transfer schemes. After an introduction to the topic, chapter 2 shows that the institutional setting of fiscal policy making needs to be considered when assessing the sustainability of fiscal policy. Using...
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Fiscal decentralization and environmental infrastructure in China
Liu, Antung; Zhang, Junjie - In: The B.E. journal of economic analysis & policy 13 (2013) 2, pp. 733-759
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Die neue Finanzordnung zwischen Bund und Ländern : neue Bundeskompetenzen und verbesserte gesamtstaatliche Handlungsfähigkeit
Hofmann, Hans; Schlief, Ludger - 2018
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Designing a revenue structure in local self-government entities in Poland : taxes versus grants
Guziejewska, Beata - In: Equilibrium : quarterly journal of economics and … 10 (2015) 3, pp. 45-63
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Intergovernmental grants as signals and the alignment effect : theory and evidence
Bracco, Emanuele (contributor); Lockwood, Ben (contributor);  … - 2015
This paper provides a simple political agency model to explain the effect of political alignment between different tiers of government on intergovernmental grants and election outcomes. Key features of the model are: (i) rational voters interpret public good provision as a signal of incumbent...
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Incentive effects of fiscal federalism : evidence for France
Siliverstovs, Boriss; Thießen, Ulrich - In: Cogent economics & finance 3 (2015) 1, pp. 1-15
This paper provides an empirical analysis on the question whether equalization payments across regions and transfers from the central government stimulate regional growth or impede it. Using a panel of 22 French regions from 2002 to 2008, we find that regional economic growth is positively...
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The stimulative effect of an unconditional block grant on the decentralized provision of care
Kattenberg, Mark; Vermeulen, Wouter - 2015
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Do public fund windfalls increase corruption? : evidence from a natural disaster
Nikolova, Elena; Marinov, Nikolay - 2015
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Hold that ghost : using notches to identify manipulation of population-based grants
Foremny, Dirk; Jofre-Monseny, Jordi; Solé-Ollé, Albert - 2015
We study local government incentives to misreport the information required to implement a formula grant. We focus specifically on population, in theory the easiest variable for the grantor to verify. We analyze the Spanish case and show how a switch from the use of census to registered...
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On deficits and symmetries in a fiscal capacity
Hebous, Shafik; Weichenrieder, Alfons J. - 2015
There is a growing debate about complementing the European Monetary Union by a more comprehensive fiscal union. Against this background, this paper emphasizes that there is a trade-off in designing a system of fiscal transfers ("fiscal capacity") in a union between members of different size. A...
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An efficiency case for cost equalisation in a regional economy with migration externalities
Petchey, Jeffrey D. - 2015
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Endogenous local public good prices in decentralised economies with population mobility and inter-regional transfers
Petchey, Jeffrey D.; Petchey, James - 2015
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Local government debt in China : implications for reform
Grewal, Bhajan Singh; Cheng, Enjiang; Rasmussen, Bruce - In: Public finance and management : PFM 15 (2015) 4, pp. 358-377
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Déterminants des transferts intergouvernementaux : le cas des communes Marocaines
El Khdari, Maria - 2015
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Haushalts- und Finanzwirtschaft der Länder in der Bundesrepublik Deutschland
Schweisfurth, Tilmann (ed.); Voß, Wolfgang (ed.) - 2017
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Fiscal federalism and equalization policy in Canada : political and economic dimensions
Béland, Daniel; Lecours, André; Marchildon, Gregory P.; … - 2017
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Finanzielle Solidarität im Bundesstaat : der horizontale Länderfinanzausgleich des Grundgesetzes und die bundesstaatliche Solidargemeinschaft
Federer-Meyer, Christina - 2017
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Tax collector or tax avoider? : an investigation of intergovernmental agency conflicts
Tang, Ya; Mo, Phyllis Lai Lan; Chan, K. Hung - In: The accounting review : a journal of the American … 92 (2017) 2, pp. 247-270
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Die Stellung Berlins im föderalen Finanzausgleich
Maier, Moritz - 2017
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A policymaker's guide to a Euro area stabilization fund
Farvaque, Étienne; Huart, Florence - In: Economia politica : journal of analytical and … 34 (2017) 1, pp. 11-30
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The mutual effects between the fiscal relations of central and local governments and economic growth in post-reform China
Zhang, Zhongren - In: Evolutionary and institutional economics review 14 (2017) 1, pp. 101-116
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Agglomeration, migration cost and intergovernmental transfers
Furukawa, Akiyoshi - In: Applied economics letters 24 (2017) 7/9, pp. 439-442
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Kommunen im Finanzausgleich des Grundgesetzes
Mehlhaf, Eugen - 2017 - 1. Auflage
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The influence of decentralized taxes and intergovernmental grants on local spending volatility
Sacchi, Agnese; Salotti, Simone - In: Regional studies 51 (2017) 4, pp. 507-522
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Hochschulpakt 2020 - Umsetzung in der zweiten Programmphase 2011-2015 : 2011-2015 Hochschulpakt II
Gemeinsame Wissenschaftskonferenz - 2017
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Mechanizmy wyrównywania fiskalnego : studium empiryczne gmin w Polsce w latach 2004-2014
Kańduła, Sławomira - Uniwersytet Ekonomiczny w Poznaniu - 2017
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Austérité et rigueur dans les finances locales : une approche comparative et interdisciplinaire
Gourgues, Guillaume (ed.); Houser, Matthieu (ed.) - 2017
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The relationship between monetary policy and economic development in modern Europe : problems and possible solutions
Sapir, Jacques - In: Studies on Russian economic development : the official … 28 (2017) 5, pp. 467-471
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Sekundärer Finanzausgleich in Deutschland und der Schweiz : ein Rechtsvergleich
Segmiller, Sebastian - 2017 - 1. Auflage
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