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| Stoilova, Desislava. |
| The process of gradual administrative and political decentralization in Bulgaria started in 1991, but the real financial decentralization process started in the beginning of 2003 with the adoption of a comparatively clear expenditure assignment and introduction of a transparent and predictable intergovernmental transfer system. Step by step, local governments have been given full control over some of the own-source revenues (local fees, service prices and revenues from municipal asset management) and limited control over the local tax levy. This study is intended to examine and critically analyze the financial decentralization reform in Bulgaria, outlining the key achievements and basic weaknesses of expenditure assignment, local taxation and... |
| Tipo: Journal Article |
Palavras-chave: Financial decentralization; Local finance; Intergovernmental fiscal relations.; Public Economics; H71; H77. |
| Ano: 2010 |
URL: http://purl.umn.edu/94634 |
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| Luo, Renfu; Zhang, Linxiu; Huang, Jikun; Rozelle, Scott. |
| A key issue in political economy concerns the accountability that governance structures impose on public officials and how elections and representative democracy influences the allocation of public resources. In this paper we exploit a unique survey data set from nearly 2450 randomly selected villages describing China’s recent progress in village governance reforms and its relationship to the provision of public goods in rural China between 1998 and 2004. Two sets of questions are investigated using an empirical framework based on a theoretical model in which local governments must decide to allocate fiscal resources between public goods investments and other expenditures. First, we find evidence—both in descriptive and econometric analyses—that when the... |
| Tipo: Conference Paper or Presentation |
Palavras-chave: Democratization; Elections; Public goods; Rural China; Political Economy; Public Economics; H41; H54; H71. |
| Ano: 2009 |
URL: http://purl.umn.edu/50143 |
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| Schmidheiny, Kurt. |
| Swiss metropolitan areas are comprised of a system of communities with considerable fiscal autonomy. This study investigates how the income tax differentials across communities in an urban area affect the households` location decisions. Data from the urban agglomeration of Basel for the year 1997 is used. This unique data set contains tax information from all households that moved either within the city center of Basel or from the city center to the outskirts. The community choice of the households is investigated within the framework of the random utility maximization model (RUM). A theoretical model with progressive income taxation is developed to identify the household preferences applied in the RUM. Different econometric spezifications of the error... |
| Tipo: Working or Discussion Paper |
Palavras-chave: Location Choice; Discrete Choice; Multinomial Probit; Mixed Logit; Spatial Autocorrelation; Income Segregation; Public Economics; H71; H73; R20; R23. |
| Ano: 2003 |
URL: http://purl.umn.edu/26217 |
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