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Autonomy In Subnational Income Taxes
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Book Synopsis Autonomy in Subnational Income Taxes by : François Vaillancourt
Download or read book Autonomy in Subnational Income Taxes written by François Vaillancourt and published by McGill-Queen's Press - MQUP. This book was released on 2013 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: An examination of the use of own tax rates by subnational governments in a federal setting.
Book Synopsis Decentralization Or Fiscal Autonomy? by : Serdar Yilmaz
Download or read book Decentralization Or Fiscal Autonomy? written by Serdar Yilmaz and published by World Bank Publications. This book was released on 2004 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the importance of fiscal autonomy in the analysis of decentralization. Using new data published by the OECD (2001 and 2002), it reproduces several indicators and proposes new measures of decentralization that take into consideration subnational governments' autonomy over their revenues. Two models are reproduced: Davoodi and Zou (1998) on decentralization and economic growth, and Oates (1985), on decentralization and public sector size. Some evidence suggests that fiscal autonomy positively affects economic growth. Also, it seems to affect the size of the state, but evidence on this relation is limited. Despite some statistical weaknesses, there are sufficient indications to argue that subnational governments' fiscal autonomy should be a major concern when measuring decentralization. This paper - a product of the Poverty Reduction and Economic Management Division, World Bank Institute - is part of a larger effort in the institute to take a critical look at the nature and implications of measuring the fiscal dimension of decentralization.
Book Synopsis Political Economy of Multi - Level Tax Assignments in Latin American Countries:Earmarked Revenue Versus Tax Autonomy by : Giorgio Brosio
Download or read book Political Economy of Multi - Level Tax Assignments in Latin American Countries:Earmarked Revenue Versus Tax Autonomy written by Giorgio Brosio and published by International Monetary Fund. This book was released on 2008-03 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of transfers is important from a political economy perspective.
Book Synopsis Accountability and Subnational Tax Autonomy by : Willem Sas
Download or read book Accountability and Subnational Tax Autonomy written by Willem Sas and published by . This book was released on 2016 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Devolving tax authority to lower-level jurisdictions in a federation is often argued to better align the actions of politicians with the wishes of voters. In this paper, we derive the conditions for tax autonomy to bring about local growth-enhancing policies - as the fiscal incentives approach of Weingast (2009) would predict - and investigate whether this is indeed beneficial to voter welfare. We add to the literature by modelling a multi-tiered, political agency setting where growth - enhancing policies produce additional public revenues. Rent-seeking incumbents can then improve their chances of re-election, by setting precisely such policies and using the additional revenues for pork-barrel targeting. Surprisingly, the resulting “discipline effect” proves stronger in a unitary setting, where all of public provision is kept at the center. However, given a certain degree of decentralisation and a sufficient amount of rent-seeking politicians, shoring up discipline via sharper fiscal incentives is more effectively done at lower levels of government. Expanding local tax autonomy will in this case unambiguously boost voter welfare.
Book Synopsis Sub-National Fiscal Autonomy, Infrastructure Investment and Regional Disparities by : Paul F. Van Rompuy
Download or read book Sub-National Fiscal Autonomy, Infrastructure Investment and Regional Disparities written by Paul F. Van Rompuy and published by . This book was released on 2017 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper focusses on the relationship between subnational fiscal autonomy, transport infrastructure investment and regional disparities in 30 OECD countries over the period 1995-2011. Subnational fiscal autonomy is approximated by the revenue share of autonomous taxes. A fixed effects panel estimation reveals that SNG tax autonomy significantly contributes to regional convergence although its impact is small when compared to the effect of transport infrastructure investment. Subnational expenditure on education and economic affairs does not impact spatial disparities.
Book Synopsis Principles and Practices of Fiscal Autonomy by : Giancarlo Pola
Download or read book Principles and Practices of Fiscal Autonomy written by Giancarlo Pola and published by Routledge. This book was released on 2016-03-03 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: This century has seen the continuation of long-term trends in the movement of the territorial boundaries of nation states alongside the emergence of new tensions. The repercussions of the Scottish referendum and the heightened urgency of the Catalonia question along with the continued economic problems faced by the Eurozone have given new energy and context to debates on institutional and fiscal autonomy. Assessing the impact of increasing calls for wider fiscal autonomy in the UK, Spain, Switzerland, Argentina, Brazil, Germany, Italy and the USA this volume updates and adds significant new context to the debate. Framing the discussion on fiscal autonomy and drawing out ethical considerations it portrays the problems connected with the devolution of responsibilities and financial resources to sections of the population, sometimes content to be part of a lower layer of government, sometimes aspiring to an asymmetrical position or total independence.
Book Synopsis Twenty Years of Tax Autonomy Across Levels of Government by : Sean Dougherty
Download or read book Twenty Years of Tax Autonomy Across Levels of Government written by Sean Dougherty and published by . This book was released on 2019 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD's tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology
Book Synopsis The Fiscal Autonomy of Sub-Central Governments by : Hansjörg Blöchliger
Download or read book The Fiscal Autonomy of Sub-Central Governments written by Hansjörg Blöchliger and published by . This book was released on 2009 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing power of sub-central governments, and a second part on intergovernmental grants. Some of the work presented here is an update of earlier activities carried out in 1999 and again in 2005. By now the Fiscal Network has time series for both tax autonomy and intergovernmental grants indicators. Most data were obtained through a questionnaire sent to OECD member countries in spring 2008, and data were again revised after the Fiscal Network meeting in December 2008.
Book Synopsis Vertical fiscal imbalance and the assignment of taxing powers in Australia by : Charles E. McLure
Download or read book Vertical fiscal imbalance and the assignment of taxing powers in Australia written by Charles E. McLure and published by Hoover Press. This book was released on 1993 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis OECD Fiscal Federalism Studies Measuring Fiscal Decentralisation Concepts and Policies by : OECD
Download or read book OECD Fiscal Federalism Studies Measuring Fiscal Decentralisation Concepts and Policies written by OECD and published by OECD Publishing. This book was released on 2013-01-16 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.
Download or read book Sub-central Tax Autonomy written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fiscal Federalism 2022 Making Decentralisation Work by : OECD
Download or read book Fiscal Federalism 2022 Making Decentralisation Work written by OECD and published by OECD Publishing. This book was released on 2021-12-20 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.
Book Synopsis Sub-central Tax Autonomy by : H. Blöchliger
Download or read book Sub-central Tax Autonomy written by H. Blöchliger and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has tax autonomy indicators for the years 1995, 2002, 2005, 2008 and 2011.
Book Synopsis Decentralizing Revenue in Latin America by : Vicente Fretes Cibils
Download or read book Decentralizing Revenue in Latin America written by Vicente Fretes Cibils and published by Inter-American Development Bank. This book was released on 2015-04-13 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the reasons for lackluster performance selected Latin American countries in mobilizing subnational own-source revenues and explores policy options to increase these revenues as efficiently and equitably as possible. Seven case studies--Argentina, Bolivia, Brazil, Colombia, Mexico, Peru, and Venezuela--span a wide range of characteristics, including federal and unitary countries, different geographical sizes, levels of economic development, and degrees of revenue decentralization. In this book, subnational governments include both intermediate and local levels of government, which are distinguished in the case studies. Together, the case studies provide a reasonably representative picture of the challenges faced throughout Latin America in mobilizing subnational own-source revenues in a manner that supports equitable growth.
Book Synopsis Fiscal Federalism and Political Decentralization by : Nuria Bosch
Download or read book Fiscal Federalism and Political Decentralization written by Nuria Bosch and published by Edward Elgar Publishing. This book was released on 2008-01-01 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly original book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. The three key issues required for a well designed financing system are analyzed in depth herein, namely: tax assignment, equalization grants (i.e. redistribution of money from the wealthy regions or the national government to poorer regions) and the role of regional government in the administration of taxes. Fiscal Federalism and Political Decentralization will be of particular interest to academics and researchers of economics, public economics, public finance and public choice. It will also appeal to politicians and policy makers as well as organizations and agencies related to the economy and fiscal federalism.
Book Synopsis Intergovernmental Fiscal Relations by : Linda Gonçalves Veiga
Download or read book Intergovernmental Fiscal Relations written by Linda Gonçalves Veiga and published by Springer. This book was released on 2014-08-14 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines and analyzes issues related to public finance in subnational governments, along with a discussion of case studies on decentralization. Most of the analysis applies to all public goods and services provided by subnational governments, with some placed on the role of subnational governments in the management of environmental resources, notably water and waste Coverage includes optimal arrangements for sharing fiscal responsibilities among different levels of government, the potential impact of decentralization on the quality of public goods delivery, local governments’ expenditure and revenue choices, and the effect of decentralization on accountability, governance and policy outcomes. The scope of discussion extends to both public finance theory and applied policy debates. The first chapter, on trends in financing of public services, opens with an explanation of the how and why of government intervention in the economy, the nature and purposes of transfers between and among governments and trends in decentralization. Case studies examine the impact of decentralization in such areas as service delivery, water and sanitation, education and health, and on poverty and income inequality. Chapter 2 examines public budgets: governance structures, norms and organizational practices, building up understanding of budgets, budget cycles, fiscal revenues from fees and taxes, expenses, debt and political economy issues, rules mandating balanced budgets in government and more. Chapter 3 discusses issues of accountability and policy outcomes, offering important lessons from recent international experience, including ways to strengthen political, administrative and financial accountability. The concluding chapter recounts lessons from recent international experience and surveys implications for the nexus approach to management of environmental resources. The information, analysis and expert advice presented here is particularly relevant for developing and emerging countries, where well designed decentralization reforms have a higher potential to improve efficiency in the provision of public services, and to enhance the development of integrated and sustainable strategies for the use of water, soil and waste resources and applications that advance the nexus approach.
Book Synopsis OECD Tax Policy Studies Fiscal Design Surveys across Levels of Government by : OECD
Download or read book OECD Tax Policy Studies Fiscal Design Surveys across Levels of Government written by OECD and published by OECD Publishing. This book was released on 2002-01-16 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic ...
