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Factors of Tax Decentralization in OECD-Europe Countries
Fiscal decentralization Local government Tax decentralization Taxation autonomy
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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
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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...
Globalization and Decentralization of Management:A Study of the Feasibility of Application of School-Based Management in Iran’s Secondary Schools
Globalization and Decentralization of Management School-Based Management Iran’s Secondary Schools
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2015/9/15
The main purpose of this study was to recognize the critical barriers of school-based management in Iran in general, and in public secondary schools of Ahvaz in particular. The subject is addressed wi...
Growth and Decentralization in Bad Times Preliminary
organization decentralization uncertainty growth
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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
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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 ...
Globalization and Fiscal Decentralization
Globalization Fiscal Decentralization
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2015/6/8
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
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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
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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...
Do Fiscal and Political Decentralization Raise Students' Performance? A Cross-Country Analysis
school outcomes PISA fiscal decentralization political decentralization
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2012/10/23
The low quality of education is a persistent problem in many developed countries. Parallel to in the last decades exists a tendency towards decentralization in many developed and developing countries....
Wage Dispersion and Decentralization of Wage Bargaining
wage bargaining decentralization wage dispersion
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2012/10/18
This paper studies how decentralization of wage bargaining from sector to firm-level influences wage levels and wage dispersion. We use detailed panel data covering a period of decentralization in the...
Maintaining taxes at the centre despite decentralization: interactions with national reforms
Maintaining taxes centre despite decentralization interactions with national reforms
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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...
Decentralization, Happiness and the Perception of Institutions
happiness well-being satisfaction fiscal and political decentralization Europe
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2012/10/31
This paper analyses whether the different powers and resources at the disposal of local and regional governments across Europe deliver greater satisfaction with political institutions and lead to grea...
Decentralization, Empowerment and Tourism Development:Pai Town in Mae Hong Son, Thailand
community tourism empowerment decentralization
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2014/2/18
In the once-remote valley of Pai in Mae Hong Son Province in northwestern Thailand, tourism has been a powerful force shaping dramatic changes. However, tourism is a complex subject involving a range ...
Decentralization and corruption: Evidence from U.S. federal transfer programs
Decentralization and corruption Evidence U.S. federal transfer programs
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2010/11/5
While some recent evidence suggests that more decentralization is associated with
reduced corruption, no empirical work has examined whether different types of decentralization
have differential eff...
Fiscal Decentralization: A Remedy for Corruption?
corruption fiscal decentralization tax competition
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2010/11/5
This paper examines the effect of fiscal decentralization in a country on the level of corruption. Using a tax competition framework with rent-seeking behavior, it is shown theoretically that fiscal d...