Download or read book Tax Aspects of Fiscal Federalism written by Gianluigi Bizioli and published by IBFD. This book was released on 2011 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website
Download or read book Federal State local Finances written by United States. Advisory Commission on Intergrovernmental Relations and published by . This book was released on 1968 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal state local Finances Significant Features of Fiscal Federalism written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1974 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Significant Features of Fiscal Federalism written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1976 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal Federalism in Theory and Practice written by Mrs.Teresa Ter-Minassian and published by International Monetary Fund. This book was released on 1997-09-10 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management. The papers in this volume, edited by Teresa Ter-Minassian, examine the validity of these views in light of theoretical considerations, as well as the experience of a number of countries.
Download or read book Fiscal Federalism and the Taxation of Natural Resources written by Committee on Taxation, Resources and Economic Development and published by Lexington, Mass. ; Toronto : Lexington Books. This book was released on 1983 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of studies by various authors on taxation of natural resources with respect to federal-provincial relations.
Download or read book Vertical Tax Externalities in the Theory of Fiscal Federalism written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 1997-12-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vertical tax externalities between levels of government can occur in federal structures, with responses to the tax policies of one level of government affecting the tax base of the other. Such effects mostly arise when federal and state governments co-occupy the same tax base. This paper examines these externalities by considering their implications for a range of issues in fiscal federalism: the relationship between state and federal tax rates, the equilibrium levels of these taxes, the relevance of experience in federal countries for policy design in international settings, intergovernmental grants, and the assignment of tax powers among levels of government.
Download or read book Fiscal Federalism written by Harvey S. Rosen and published by University of Chicago Press. This book was released on 2008-04-15 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: We often think of fiscal decisions as being made by a single government, but in the United States the reality is that an astounding number of entities have the power to tax and spend. State, local, and federal governments all play crucial roles in the U.S. fiscal system, and the interrelation has been the source of continuing controversy. This fact is the focus of the seven papers and commentaries presented in this volume, the result of a conference sponsored by the NBER. The contributors use various quantitative tools to study policy issues, obtaining results that will interest policymakers and researchers working in the areas of taxation and public finance. The first three papers study the distribution of power and responsibilities among the various levels of government. John Joseph Wallis and Wallace E. Oates look at the extend and evolution of decentralization in the state and local sector; Robert P. Inman examines the growth of federal grants and the structure of congressional decision making; and Jeffrey S. Zax investigates the effects of the number of government jurisdictions on aggregate local public debt and expenditures. The next three papers look at the deductibility of state and local taxes on federal tax returns. Using an econometric analysis, Douglas Holtz-Eakin and Harvey S. Rosen examine the effects of deductibility on revenue sources and level of expenditures. Lawrence B. Lindsey looks at how deductibility affects the level and type of taxation. George R. Zodrow uses a two-sector general equilibrium model to investigate revenue effects of deductibility. Finally, Charles R. Hulten and Robert M. Schwab analyze the problem of developing an accurate estimate of income for the state and local sector, finding that conventional accounting procedures have underestimated the income generated by a startling $100 billion.
Download or read book Fiscal Federalism Dimensions of Tax Reform in Developing Countries written by Robin W. Boadway and published by World Bank Publications. This book was released on 1994 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays in Fiscal Federalism written by Richard Abel Musgrave and published by Praeger. This book was released on 1977 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Perspectives on Fiscal Federalism written by Richard Miller Bird and published by World Bank Publications. This book was released on 2006-01-01 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of service delivery in metropolitan agglomerations and remote rural areas, local government enterprises, user charges, property taxes, income and value-added taxes, natural resource taxes, and local business taxes. Throughout, the authors draw on experience both in Canada and in other decentralized countries and consider to vary.
Download or read book Fiscal Federalism in Unitary States written by Per Molander and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: Decentralism of political power to regions and local government occurs worldwide in response to demands from the periphery. Such devolution of power raises a number of problems - political, financial, and legal. By gathering together important papers from a series of workshops sponsored by the SNS Constitutional Project and the Center for European Integration Studies, this volume presents a number of these problems from a truly interdisciplinary perspective. The authors believe that fiscal federalism, while originating in formally federal states, is relevant also to the analysis of state-local relationships in unitary states with some degree of regional or local authority. Among the topics they cover are the division of responsibilities and powers of taxation, bailouts, systems of equalization, and state grants, as well as problems related to democracy and citizens' rights. While the book's primary focus is Nordic, its international perspective is enhanced by contributions from Europe, Canada, and the U.S.
Download or read book Financing the New Federalism written by Wallace Oates and published by Routledge. This book was released on 2013-11-26 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 2011. Routledge is an imprint of Taylor & Francis, an informa company.
Download or read book Financing the New Federalism written by Robert P. Inman and published by Routledge. This book was released on 2015-09-25 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financing the New Federalism is the fifth in a series on the governance of metropolitan areas which aimed to improve the political organisation of metropolitan regions in America. Originally published in 1975, this particular study focusses on federal revenue sharing exploring its effects and implications with the purpose of providing a breadth of views on the subject for policy-makers. This title will be of interest to students of environmental studies.
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 288 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.
Download or read book Fiscal Federalism in the European Union written by Amedeo Fossati and published by Routledge. This book was released on 2005-08-03 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Combining theoretical and empirical analysis this book explores the core issues of fiscal federalism in the European context.
Download or read book Fiscal Aspects of Evolving Federations written by David E. Wildasin and published by World Bank Publications. This book was released on 1998 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: February 1998 Establishing hard rather than soft budget constraints in intergovernmental fiscal relations is perhaps the most important challenge facing developing economies as they decentralize. Recent experience with fiscal decentralization in many developing and transition economies has led many observers to question whether fiscal decentralization undermines macroeconomic stability. In several countries, transfers from central to lower-level governments have increased fiscal deficits at the central level, creating pressures on central banks to monetize additional debt, thus jeopardizing price stability. In other countries, central governments trying to control their deficits have reduced transfers to lower-level governments, creating fiscal distress at lower levels. These issues of macroeconomic fiscal stability have not featured prominently in North American policy debates about fiscal federalism, nor has much academic research been devoted to them. In a world where the state's basic political organization is undergoing rapid reform and restructuring, the tensions and opportunities created by fiscal interactions among levels of government are of critical concern. Much of the literature on fiscal federalism has been geared to the situation in such industrial countries as Canada and the United States. Policymakers and researchers should identify the institutional structures of stable, mature federations that help sustain satisfactory macro-economic performance. But different policy problems are likely to arise in different settings, especially in the developing world. Among topics that deserve further research attention: * The interplay between intergovernmental grants and government borrowing. * What is the difference in effect on lower-level governments between hard and soft budget constraints? What economic distortions are associated with soft budget constraints? What institutional reforms might help to establish hard budget constraints? * Is the country still the appropriate unit of analysis for important economic issues? What economic benefits or costs result from including several regions within one jurisdictional structure? What economic considerations determine the optimal size of a country and what are the crucial economic functions of national governments? * Demographic change, changes in communication and transportation technology, and the development of market institutions may alter the optimal or equilibrium boundaries of political units over time. Such change invariably raises questions about the organization of the public sector and the assignment of expenditures and revenues to different levels of government. The patterns of gains and losses from reorganizing factor markets and jurisdictional structures can be complex. To understand them fully requires understanding the economic consequences of changes in both market organization and policy outcomes resulting from reorganization of the public sector. This paper-a product of Public Economics, Development Research Group-is part of a larger effort in the group to study fiscal decentralization and the organization of government.
