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Tax decentralization notwithstanding regional disparities
(ACADEMIC PRESS INC ELSEVIER SCIENCE, 2021)
In assessing tax decentralization optimality, a dilemma between efficiency and redistribution emerges: tax decentralization enhances fiscal discipline, but may also widen interregional disparities by triggering tax competition ...
Fiscal Origins of Subnational Democracy: Evidence from Argentina
(2022)
Subnational governments are generally funded by fiscal rents, that is, transfers of centrally levied taxes. Existing literature concurs that fiscal federalism breeds rentierism and, consequently, hinders subnational ...
Fiscal decentralization in specific areas of government: an empirical evaluation using country panel data
(SAGE, 2015)
While there is an extensive list of publications to explain fiscal decentralization across countries and over time, with this being defined as the share of all subnational government expenditure compared with that of the ...
La evidencia empírica sobre las determinantes de la descentralización fiscal
(Universidad Católica de Colombia, 2020-01-01)
Este artículo analiza las principales determinantes de descentralización fiscal en una muestra de 84 países. Los resultados empíricos demuestran que el tamaño geográfico de un país es la variable que con mayor consistencia ...
Fiscal decentralization, tax competition, and federal tax administration: A note from the Argentine experienceDescentralización fiscal, competencia fiscal y administración tributaria federal: Una nota de la experiencia argentina
(Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba., 2004)
Federalismo fiscal e financiamento descentralizado do SUS: balanço de uma década expandidaFiscal federalism and decentralized SUS funding: balance of an expanded decade.
(Escola Politécnica de Saúde Joaquim Venâncio, 2019)
Institutional Design and Implicit Incentives in Bolivia's Decentralization Model. Diseño institucional e incentivos implícitos en la descentralización boliviana
(Universidad Católica Boliviana "San Pablo". Escuela de la producción y la competitividad., 2013-05)
The second generation fiscal federalism (SGFF) approach is used as a reference to
analyze the political and fiscal institutional design of Bolivia’s decentralization model and its
evolution. Subnational public finance ...
Institutional Design and Implicit Incentives in Bolivia's Decentralization Model. Diseño institucional e incentivos implícitos en la descentralización boliviana
(Universidad Católica Boliviana "San Pablo". Escuela de la producción y la competitividad., 2013-05)
The second generation fiscal federalism (SGFF) approach is used as a reference to
analyze the political and fiscal institutional design of Bolivia’s decentralization model and its
evolution. Subnational public finance ...