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Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization

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  1. repec:ind:nipfwp:18 is not listed on IDEAS
  2. Bird, Richard M. & Litvack, Jennie I. & Rao, M. Govinda, 1995. "Intergovernmental fiscal relations and poverty alleviation in Viet Nam," Policy Research Working Paper Series 1430, The World Bank.
  3. Ã kos Szalai & Ã lmos T Tassonyi, 2004. "Value-Based Property Taxation: Options for Hungary," Environment and Planning C, , vol. 22(4), pages 495-521, August.
  4. Shand, David, 1997. "Budgetary reforms in OECD member countries," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34334, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  5. Bruno S. Frey, 2001. "A Utopia? Government Without Territorial Monopoly," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 157(1), pages 162-175, March.
  6. Andrea Filippetti & Giovanni Cerulli, 2018. "Are local public services better delivered in more autonomous regions? Evidence from European regions using a dose‐response approach," Papers in Regional Science, Wiley Blackwell, vol. 97(3), pages 801-826, August.
  7. D. K. Srivastava, 2006. "Equalizing Health and Education: Approach of the Twelfth Finance Commission," Working Papers 2006-08, Madras School of Economics,Chennai,India.
  8. Pressiyana Nenkova, 2003. "Local Authorities Taxation Autonomy and its Role in Assessing the Financial Aspects of Decentralization," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 39-52.
  9. Abhay Pethe, 2007. "Issues For The 13TH Finance Commission: Welcome To The Grey World Of Trade Offs!," Department of Economics, University of Mumbai, Mumbai Working Papers 27, Department of Economics, University of Mumbai, Mumbai.
  10. Richard M Bird & Andrey V Tarasov, 2004. "Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations," Environment and Planning C, , vol. 22(1), pages 77-102, February.
  11. Uchimura, Hiroko & Jütting, Johannes P., 2009. "Fiscal Decentralization, Chinese Style: Good for Health Outcomes?," World Development, Elsevier, vol. 37(12), pages 1926-1934, December.
  12. Omodero Cordelia Onyinyechi, 2022. "Fiscal Federalism, Tax Independence and Social Enhancement," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 32(4), pages 1-15, December.
  13. Liutang Gong & Heng-fu Zou, 2003. "Fiscal Federalism, Public Capital Formation, and Endogenous Growth," Annals of Economics and Finance, Society for AEF, vol. 4(2), pages 471-490, November.
  14. Frey, Bruno S., 2009. "A new concept of European federalism," LSE Research Online Documents on Economics 53366, London School of Economics and Political Science, LSE Library.
  15. David E. Wildasin, 2021. "Open-Economy Public Finance," National Tax Journal, University of Chicago Press, vol. 74(2), pages 467-490.
  16. Julio López-Laborda & Antoni Zabalza, 2015. "Intergovernmental Fiscal Relations: The Efficiency Effect of Taxes, Transfers, and Fiscal Illusion," Environment and Planning C, , vol. 33(1), pages 136-162, February.
  17. Becerra, Ligia Melo, 2004. "Intergovernmental fiscal relations : the Colombian case," Economics PhD Theses 0304, Department of Economics, University of Sussex Business School.
  18. repec:ine:journl:v:40:y:2015:i:49:p:45-22 is not listed on IDEAS
  19. Ben Lockwood, 2004. "Decentralization via Federal and Unitary Referenda," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(1), pages 79-108, February.
  20. Alesina, Alberto, 1997. "Fiscal discipline and budget institutions," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34335, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  21. Lockwood, Ben, 2000. "The Assignment of Powers in Federal and Unitary States," Economic Research Papers 269340, University of Warwick - Department of Economics.
  22. Roy Bahl, 2001. "Equitable Vertical Sharing And Decentralizing Government Finance In South Africa," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0106, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  23. Josep Lluís Carrion-i-Silvestre & Marta Espasa & Toni Mora, 2008. "Fiscal Decentralization and Economic Growth in Spain," Public Finance Review, , vol. 36(2), pages 194-218, March.
  24. R M Bird & C Wallich, 1994. "Local Finance and Economic Reform in Eastern Europe," Environment and Planning C, , vol. 12(3), pages 263-276, September.
  25. Iregui, Ana Maria, 2005. "Decentralised provision of quasi-private goods: The case of Colombia," Economic Modelling, Elsevier, vol. 22(4), pages 683-706, July.
  26. Rizzo, Leonzio, 2000. "Equalisation and Fiscal Competition," MPRA Paper 5335, University Library of Munich, Germany.
  27. Simon Munongo, & Olusegun Ayo Akanbi & Zurika Robinson, 2017. "Do tax incentives matter for investment? A literature review," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(2), pages 152-168, May.
  28. Cordelia Onyinyechi Omodero, 2019. "Fiscal Devolution and Human Capital Formation in Nigeria: Emphasis on Independent Generated Funds of the Three Tiers of Government," International Business Research, Canadian Center of Science and Education, vol. 12(4), pages 20-29, April.
  29. Ebel, Robert D. & Yilmaz, Serdar, 2002. "On the measurement and impact of fiscal decentralization," Policy Research Working Paper Series 2809, The World Bank.
  30. Carlos Rocabado Mejía, 2006. "La Asignación Tributaria en Bolivia," Documentos de trabajo 7/2006, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana.
  31. Enrico Spolaore, 2010. "Federalism, Regional Redistribution and Country Stability," Chapters, in: Núria Bosch & Marta Espasa & Albert Solé Ollé (ed.), The Political Economy of Inter-Regional Fiscal Flows, chapter 13, Edward Elgar Publishing.
  32. repec:npf:wpaper:18 is not listed on IDEAS
  33. Martinez-Vazquez, Jorge & McNab, Robert M., 2003. "Fiscal Decentralization and Economic Growth," World Development, Elsevier, vol. 31(9), pages 1597-1616, September.
  34. Bird, Richard M. & Smart, Michael, 2002. "Intergovernmental Fiscal Transfers: International Lessons for Developing Countries," World Development, Elsevier, vol. 30(6), pages 899-912, June.
  35. Patel, Pankaj C. & Ojha, Divesh & Naskar, Shankar, 2022. "The effect of firm efficiency on firm performance: Evidence from the Domestic Production Activities Deduction Act," International Journal of Production Economics, Elsevier, vol. 253(C).
  36. Funashima, Yoshito, 2015. "Automatic stabilizers in the Japanese tax system," Journal of Asian Economics, Elsevier, vol. 39(C), pages 86-93.
  37. Frey, Bruno S. & Eichenberger, Reiner, 1996. "FOCJ: Competitive governments for Europe," International Review of Law and Economics, Elsevier, vol. 16(3), pages 315-327, September.
  38. Jaime Bonet, 2004. "Descentralización fiscal y disparidades en el ingreso regional: la experiencia colombiana," Documentos de Trabajo Sobre Economía Regional y Urbana 2282, Banco de la República, Economía Regional.
  39. Phillip J Bryson & Gary C Cornia & Gloria E Wheeler, 2004. "Fiscal Decentralization in the Czech and Slovak Republics: A Comparative Study of Moral Hazard," Environment and Planning C, , vol. 22(1), pages 103-113, February.
  40. Cordón Ezquerro, Teodoro, 1997. "El proceso de armonización fiscal en la Unión Europea," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34339, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  41. Corral, Leonardo & Henderson, Heath & Miranda, Juan José, 2016. "Evidence from a Natural Experiment on the Development Impact of Windfall Gains: The Camisea Fund in Peru," IDB Publications (Working Papers) 7520, Inter-American Development Bank.
  42. Richard M. Bird, 2000. "Intergovernmental Fiscal Relations: Universal Principles, Local Applications," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0002, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  43. Andrii BOIAR1, 2015. "Optimal structure of International Union budgetary revenues," Romanian Journal of Economics, Institute of National Economy, vol. 40(1(49)), pages 72-88, june.
  44. MacKenzie, George A, 1997. "Quasi-fiscal activity of public financial institutions: conceptual issues and implications for policy, with reference to the Latin American experience," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34327, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  45. repec:ebl:ecbull:v:30:y:2010:i:1:p:219-233 is not listed on IDEAS
  46. Seydou Coulibaly & Abdramane Camara, 2021. "Working Paper 354 - Taxation, Foreign Direct Investment and Spillover Effects in the Mining Sector," Working Paper Series 2480, African Development Bank.
  47. M. Mar㈠& M. Sarcinelli, 1994. "The European Union: how to assign the functions of government," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 47(191), pages 341-377.
  48. Belgrave, Anton & Worrell, DeLisle, 1997. "The treasury and the Central Bank: independence or consensus," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34333, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  49. Andrea Filippetti & Agnese Sacchi, 2016. "Decentralization and economic growth reconsidered: The role of regional authority," Environment and Planning C, , vol. 34(8), pages 1793-1824, December.
  50. Brusa, Mauro, 1997. "Fortalecimiento de la capacidad gerencial para el ejercicio del poder fiscal del Estado," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34331, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  51. Gong, Liutang & Zou, Heng-fu, 2002. "Optimal taxation and intergovernmental transfer in a dynamic model with multiple levels of government," Journal of Economic Dynamics and Control, Elsevier, vol. 26(12), pages 1975-2003, October.
  52. Zhang, Tao & Zou, Heng-fu, 1998. "Fiscal decentralization, public spending, and economic growth in China," Journal of Public Economics, Elsevier, vol. 67(2), pages 221-240, February.
  53. Yannis Psycharis & Maria Zoi & Stavroula Iliopoulou, 2016. "Decentralization and local government fiscal autonomy: evidence from the Greek municipalities," Environment and Planning C, , vol. 34(2), pages 262-280, March.
  54. Bird, Richard & Vaillancourt, François, 1998. "Décentralisation financière et pays en développement : concepts, mesure et évaluation," L'Actualité Economique, Société Canadienne de Science Economique, vol. 74(3), pages 343-362, septembre.
  55. Liutang Gong & Heng‐Fu Zou, 2011. "Public Expenditures, Taxes, Federal Transfers, and Endogenous Growth," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(6), pages 973-991, December.
  56. Leonzio Rizzo, 2006. "Le inefficienze della competizione fiscale: una rassegna dei principali modelli teorici," Economia politica, Società editrice il Mulino, issue 1, pages 89-120.
  57. Gover Barja Daza & Sergio Villarroel Böhrt & David Zavaleta Castellón, 2013. "Institutional Design and Implicit Incentives in Bolivia's Decentralization Model," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB) "San Pablo", issue 19, pages 137-211.
  58. Whitney Buser, 2011. "The impact of fiscal decentralization on economics performance in high-income OECD nations: an institutional approach," Public Choice, Springer, vol. 149(1), pages 31-48, October.
  59. Smith, Heidi Jane M. & Revell, Keith D., 2016. "Micro-Incentives and Municipal Behavior: Political Decentralization and Fiscal Federalism in Argentina and Mexico," World Development, Elsevier, vol. 77(C), pages 231-248.
  60. Rangarajan, C. & Srivastava, D.K., 2004. "Fiscal transfer in Canada: Drawing comparisons and lessons," Working Papers 04/18, National Institute of Public Finance and Policy.
  61. -, 1997. "IX Seminario Regional de Política Fiscal: compendio de documentos," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34326, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  62. Richard M. Bird, 2003. "Fiscal Flows, Fiscal Balance, and Fiscal Sustainability," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  63. Paolo Liberati, 2011. "‘‘Which Tax’’ or ‘‘Which Tax for What?’’: Tax Assignment in the Theory of Fiscal Federalism," Public Finance Review, , vol. 39(3), pages 365-392, May.
  64. World Bank, 2004. "Stabilization and Fiscal Empowerment : The Twin Challenges Facing India's States, Volume 2. Detailed Report," World Bank Publications - Reports 16775, The World Bank Group.
  65. Guy Gilbert & Alain Guengant, 2002. "L'économie publique locale quinze ans après : entre espace et territoire," Revue d'économie régionale et urbaine, Armand Colin, vol. 0(1), pages 157-182.
  66. Biasoto, Geraldo & Fialho Mussi, Carlos Henrique, 1997. "Anos noventa: de novo o déficit quasi-fiscal," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34329, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  67. Ter-Minassian, Teresa, 1997. "Financial management of government operations: selected macroeconomic and institutional aspects," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34330, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  68. Sedmihradská, Lucie, 2012. "Property tax in the Czech Republic and Slovakia since 1993," MPRA Paper 42259, University Library of Munich, Germany.
  69. Castilla Domingo, Manuel, 1997. "La armonización tributaria en la integración de las economías más pequeñas," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34338, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  70. Fabio Sánchez Torres & Michael Smart & Juan Gonzalo Zapata Giraldo, 2002. "Intergovernmental transfers and municipal finance in Colombia," Informes de Investigación 2915, Fedesarrollo.
  71. Giuseppe Di Liddo & Ernesto Longobardi & Francesco Porcelli, 2016. "Measuring horizontal fiscal imbalance: the case of Italian municipalities," Local Government Studies, Taylor & Francis Journals, vol. 42(3), pages 385-419, May.
  72. McMillan, Melvine L, 1997. "Local governments: an international perspective on industrialized and developing countries," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34341, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  73. Sharma, Chanchal Kumar, 2005. "When Does decentralization deliver? The Dilemma of Design," MPRA Paper 250, University Library of Munich, Germany, revised Jun 2005.
  74. Barja Daza, Gover & Villarroel Böhrt, Sergio & Zavaleta Castellón, David, 2013. "Institutional Design and Implicit Incentives in Bolivia's Decentralization Model," Revista Latinoamericana de Desarrollo Economico, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana, issue 19, pages 137-211, Mayo.
  75. Jorge Martinez-Vazquez & Cristian Sepulveda, 2012. "Toward a More General Theory of Revenue Assignments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1231, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  76. Gamboa, Rafael, 1997. "The credibility of the federal government in bailing out State governments: comparing the US with Brazil and Mexico," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34328, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  77. Seydou Coulibaly & Abdramane Camara, 2022. "The end of tax incentives in mining? Tax policy and mining foreign direct investment in Africa," African Development Review, African Development Bank, vol. 34(S1), pages 177-194, July.
  78. Ligia Alba Melo-Becerra, 2016. "Sub-national fiscal policy under cooperative and non-cooperative models," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 253-279.
  79. Richard M. Bird, 2008. "Tax Assignment Revisited," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0805, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  80. Di Matteo, Livio, 2000. "The determinants of the public-private mix in Canadian health care expenditures: 1975-1996," Health Policy, Elsevier, vol. 52(2), pages 87-112, June.
  81. Ramiro Gil-Serrate & Julio López-Laborda, "undated". "Modelling Tax Decentralisation And Regional Growth," Working Papers 14-05 Classification-JEL , Instituto de Estudios Fiscales.
  82. Luis Cabrera-Castellanos & Maribel Lozano-Cortés & Frederick H. Wallace, 2009. "Measuring Expenditure Needs and Public Safety Transfers in Mexico," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(1), pages 77-86.
  83. Aghón, Gabriel E., 1997. "Fortalecimiento de las finanzas públicas municipales: dificultades y nuevos desafíos para los países de la región," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34340, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  84. Gani Asllani & Simon Grima, 2019. "Property Tax and Local Finance of Kosovo- An Overview," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 213-227.
  85. Tikiri Nimal Herath, 2009. "Decentralization of Governance and Economic Development," South Asia Economic Journal, Institute of Policy Studies of Sri Lanka, vol. 10(1), pages 157-185, January.
  86. Llanto, Gilberto M., 2009. "Fiscal Decentralization and Local Finance Reforms in the Philippines," Discussion Papers DP 2009-10, Philippine Institute for Development Studies.
  87. Xie, Danyang & Zou, Heng-fu & Davoodi, Hamid, 1999. "Fiscal Decentralization and Economic Growth in the United States," Journal of Urban Economics, Elsevier, vol. 45(2), pages 228-239, March.
  88. Michael Smart & Juan Gonzalo Zapata & Juan Camilo Chaparro, 2004. "Transferencias intergubernamentales y finanzas municipales en Colombia," Coyuntura Económica, Fedesarrollo.
  89. Steiner, Susan, 2005. "Decentralisation and Poverty Reduction: A Conceptual Framework for the Economic Impact," GIGA Working Papers 3, GIGA German Institute of Global and Area Studies.
  90. Wempi Saputra, 2010. "The Choice of Tax Bases under Fiscal Federalism and the Unitary System," Economics Bulletin, AccessEcon, vol. 30(1), pages 219-233.
  91. Jean-Philippe Meloche & François Vaillancourt, 2021. "Municipal Financing Opportunities: How Do Cities Use Their Fiscal Space?," IMFG Papers 52, University of Toronto, Institute on Municipal Finance and Governance.
  92. Baja Daza, Gover & Villarroel Böhrt, Sergio & Zavaleta Castellón, David, 2012. "Diseño institucional e incentivos implicitos en la descentralización Boliviana (1994-2008) [Institutional design and implicit incentives in Bolivia's decentralization model (1994-2008)]," MPRA Paper 48598, University Library of Munich, Germany.
  93. Sharma, Chanchal Kumar, 2004. "Decentralization Dilemma: Measuring the Degree and Evaluating the Outcomes," MPRA Paper 204, University Library of Munich, Germany, revised Nov 2005.
  94. Lerda, Juan Carlos, 1997. "Substitución entre políticas presupuestarias y cuasi-fiscal: asignatura pendiente de la reforma del Estado," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34336, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  95. Richard M. Bird & Enid Slack, 2013. "Local Taxes and Local Expenditures: Strengthening the Wicksellian Connection," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1323, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  96. Nuria Badenes & Julio López-Laborda & Jorge Onrubia & Jesús Ruiz-Huerta, 2001. "Simplification and Decentralization of the Income Tax," Public Finance Review, , vol. 29(1), pages 49-60, January.
  97. Ramiro Gil-Serrate & Julio López-Laborda & Jesús Mur, 2011. "Revenue Autonomy and Regional Growth: An Analysis of the 25-Year Process of Fiscal Decentralisation in Spain," Environment and Planning A, , vol. 43(11), pages 2626-2648, November.
  98. González Cano, Hugo, 1997. "Situación arancelaria y tributaria del MERCOSUR," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34337, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  99. Julio López Laborda & Jorge Martinez-Vazquez & Carlos Monasterio Escudero, 2006. "The Practice of Fiscal Federalism in Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0623, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  100. Lkhagvadorj, Ariunaa, 2010. "Fiscal Federalism and Decentralization in Mongolia," MPRA Paper 28758, University Library of Munich, Germany, revised Mar 2010.
  101. Nitu Moni Bora & Nissar A. Barua, 2024. "Are Fiscal Transfers and Bail-Outs the Perpetrators? A Study on Moral Hazard Problem in Indian Federal Finance," South Asian Journal of Macroeconomics and Public Finance, , vol. 13(2), pages 298-320, December.
  102. D. K. Srivastava, 2006. "Equalizing Health and Education : Approach of the Twelfth Finance Commission," Finance Working Papers 22517, East Asian Bureau of Economic Research.
  103. James, Simon, 2004. "Financing multi-level government," MPRA Paper 26760, University Library of Munich, Germany.
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