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Factors of Tax Decentralization in OECD-Europe Countries
Fiscal decentralization Local government Tax decentralization Taxation autonomy
2016/1/27
The article deals with the issue of tax decentralization to local government. The aim of the article is to describe the tax decentralization to local governments with respect to its possible determina...
Which Enterprises (Believe They) Have Soft Budgets?Evidence on the Effects of Ownership and Decentralization in Mongolia
Enterprises (Believe They) Have Soft Budgets Ownership and Decentralization Mongolia
2015/9/22
To ascertain the prevalence of soft budgets and to find causes of softness, we surveyed Mongolian enterprises, asking whether state aid was expected when financial difficulties arose. One-quarter of t...
Growth and Decentralization in Bad Times Preliminary
organization decentralization uncertainty growth
2015/7/15
Is decentralization beneÖcial to Örm performance in ìbad timesî? We present a model where negative demand shocks increase the importance of rapid action, and improve the alignment of in...
FISCAL DECENTRALIZATION AND THE BUSINESS CYCLE: AN EMPIRICAL STUDY OF SEVEN FEDERATIONS
FISCAL DECENTRALIZATION THE BUSINESS CYCLE
2015/6/8
We examine the cyclicality of budget
items among provincial governments in seven federations, showing that
own-source taxes are generally highly procyclical, and contrary to
common wisdom, revenue ...
The international integration of markets and the decentralization of authority within nation states are two
defining trends of the contemporary era. A popular speculation is that globalization has c...
Never Waste A Good Crisis? Growth and Decentralization in the Great Recession
Business Strategy Financial Crisis
2015/4/28
We argue that decentralization is particularly beneficial to firm performance in “bad times.” We present a model where bad times increase the importance of rapid action, and improve the alignment of i...
Fiscal decentralization, local government competition and farmland conversion in China: the co-integration analysis and the GMM estimation based on the inter-provincial panel data
farmland conversion fiscal decentralization panel data China
2014/2/24
Based on the Chinese provincial panel data from 1995 to 2008, using the panel co-integration method, this paper presents an empirical study on the long-term equilibrium relationship between the fiscal...
Maintaining taxes at the centre despite decentralization: interactions with national reforms
Maintaining taxes centre despite decentralization interactions with national reforms
2014/6/24
Although fiscal (de)centralization literature explains easily the centralization of taxes on the basis of a superior tax administration capacity, it finds more difficult to argue why in federal and de...
The Role of Decentralization in Promoting Effective Schooling in Developing Asia
Decentralization Asia
2009/9/1
While decentralization of schooling in Asian developing countries has largely been driven by fiscal constraints, it has also been motivated by concerns about the effectiveness of a centralized system ...
Fiscal Decentralization and
Local Public Good Provision in China
XIN-QIAO PING & JIE BAI
China Center for Economic Research (CCER)
Peking University, Beijing100871
E-Mail: xqping@ccer.pku.edu.cn
...
During the last two decades, fiscal decentralization has been a critical component of economic reform in China. The decentralization includes sires of fiscal arrangements, which not only involved the ...
Members or Clients? Employer Associations, the Decentralization of Bargaining, and the Reorientation of Service Provision: Evidence from Europe and Australia
Employer Associations Decentralization of Bargaining Reorientation of Service
2010/10/8
For employer associations, decentralization of collective bargaining poses serious challenges to their traditional organizational roles, membership retention, and identity. In such cases
increasing c...