Fiscal Federalism

Tax Aspects of Fiscal Federalism: The Swiss Confederation

by Daniel P. Rentzsch

in: TAX ASPECTS OF FISCAL FEDERALISM: A COMPARATIVE ANALYSIS, Gianluigi Bizioli, Claudio Sacchetto, eds., 2011

This paper is part of a comparative analysis of the distribution of the taxing authority among different levels of... more This paper is part of a comparative analysis of the distribution of the taxing authority among different levels of governments throughout a broad range of nations. Switzerland being a mere Confederation in the technical sense of the word for centuries before becoming a federal state, it may well be one of the most prominent nations when looking for the significance of federalism in today's systems of governments. The distribution of fiscal powers has always been a central topic in shaping the country's implementation of federalism. And indeed there may be a strong interdependence, or as a Swiss constitutional law scholar, Jean-François Aubert, has put it: 'Tell me what your financial constitution is and I will tell you what your federalism is.' The paper undertakes to analyze the distribution of fiscal powers from a legal, institutional point of view, focusing on the power to tax. Tracing the historical development, it outlines today's horizontal and vertical assignment of taxing power between federal, cantonal and communal authorities. In this context, both the systems for harmonization of the income tax levied on all three levels of government as well as for avoidance of double taxation are introduced.

Colloque_CIF_2010 Actes

by Jean-Francois Husson

This paper tackles the various consequences of the implementation of ESA95 on local government accounts : global budgetary constraints, relation with local accounting, impact on local investments, treatment of Public-Private Partnership operations.

Sustainability of EU fiscal policies: a panel test

by Peter Claeys

Testing the FTPL across government tiers

by Peter Claeys

"Vivir sin impuestos: Los orígenes de la hacienda pública tamaulipeca [México], 1825-1834", en Gerardo Lara Cisneros (coordinador), Historia, región y frontera norte de México, México, Universidad Autónoma de Tamaulipas, Bonilla Artigas editores, 2011, pp. 89-132. ISBN 9786077588351

by Jesús Hernández Jaimes

Con Benito Antonio Navarro González

Decentralization dilemma: measuring the degree and evaluating the outcomes

by Chanchal Sharma

Does more federal environmental funding increase or decrease states' efforts?

by Benjamin Y. Clark

Co-authored with Andrew Witford

We examine the flow of federal grants-in-aid from the U.S. Environmental Protection Agency (EPA) to the states. We... more We examine the flow of federal grants-in-aid from the U.S. Environmental Protection Agency (EPA) to the states. We simultaneously model two dependent variables (the flow of EPA funds, and state environmental and natural resource budgets) to identify the independent roles of state political institutions, political preferences, economic and demographic characteristics, and the task environment. Our central focus, though, is on the relationship between grants and state spending after taking into account those direct effects. We examine the evidence for positive association (a flypaper effect) and negative association (crowding out). We show the different roles for political institutions, political preferences, demographic and economic characteristics, and the task environment in each spending context. Most importantly, we find evidence for a flypaper effect between federal funds and state spending: Federal spending and state spending are positively correlated after accounting for the contribution of the unique factors. © 2010 by the Association for Public Policy Analysis and Management.

Beyond Gaps and Imbalances: Restructuring the debate on Intergovernmental Fiscal Relations

by Chanchal Sharma

Published in : PUBLIC ADMINISTRATION (WILEY-Blackwell) 2011 http://onlinelibrary.wiley.com/doi/10.1111/j.1467-9299.2011.01947.x/abstract

How do we know whether a country suffers from vertical fiscal imbalance (VFI)? What should be done about it? Academic... more How do we know whether a country suffers from vertical fiscal imbalance (VFI)? What should be done about it? Academic appreciation of these issues in general, and the nature of political behaviour in particular, both have major implications for the way federations are fiscally structured. While the latter clearly is a problem of political negotiations, our focus is on the former, that is, conceptual clarity, which precedes meaningful negotiations. Thus, the paper aims to clarify the multiple usages of the symbolically loaded terms VFI and VFG (vertical fiscal gap) by critically engaging the fundamental assumptions and premises underlying these ostensibly similar notions. It proposes an alternative conceptual framework and introduces the concepts of vertical fiscal asymmetry (VFA) and vertical fiscal difference (VFD) that have the potential to better structure public debate on issues of vertical fiscal relations and stimulate a sensible appreciation of the problem and possible remedies.

O federalismo fiscal na Constituição de 1988

by Wladimir Rodrigues Dias

http://jus.uol.com.br/revista/texto/9411/o-federalismo-fiscal-na-constituicao-de-1988




http://www.egov.ufsc.br/portal/categoria/tematica/constitucional?page=41
http://www.netlegis.com.br/indexRC.jsp?arquivo=detalhesArtigosPublicados.jsp&cod2=1931
http://www.uninove.br/PDFs/Mestrados/Educa%C3%A7%C3%A3o/Eventos_parceria/ANPAE/MAFE3.pdf
http://www.ceri-sciencespo.com/publica/etude/etude140.pdf
http://www.meujus.com.br/revista/texto/19010/o-comercio-eletronico-e-a-guerra-fiscal
http://www.camara.gov.br/internet/plenario/notas/ordinari/M1504110900.pdf

(...) caracterizaremos o federalismo, em linhas gerais e, de maneira específica, sua evolução institucional no Brasil.... more (...) caracterizaremos o federalismo, em linhas gerais e, de maneira específica, sua evolução institucional no Brasil. A seguir, analisaremos os pressupostos que induziram a edificação do modelo federativo estatuído pela Constituição de 1988, delineando as relações que sua forma possibilitou, na medida em que envolveu uma repartição de competências normativas [01], materiais [02] e tributárias [03], que deveriam ser realizadas sob o influxo de autonomias organizativas, administrativas e financeiras [04], todas conferidas pela "Constituição-Cidadã".

Na seqüência, examinaremos, mais detidamente, a natureza do federalismo fiscal estabelecido em 1988, evidenciando as premissas que se lhe embasaram e os problemas que acarretou. Verificaremos, enfim, como este arranjo federativo foi trabalhado nos anos que se seguiram à promulgação da Carta Magna vigente, em vista da agenda dita "neoliberal" assumida pelo governo central a partir da edição do Plano Real e do movimento reformista que se seguiu.(...)

A reading Hayek on power to tax

by Fernando Estrada

http://econpapers.repec.org/scripts/search/search.asp?ft=estrada+fernando

This article describes the argumentative structure of Hayek on the relationship between power to tax and... more This article describes the argumentative structure of Hayek on the relationship between power to tax and redistribution. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and Liberty, vol3, The Political Order of Free People, University of Chicago Press, Chicago, 1979.) Hayek describes one of the arguments most complete information bout SFP progressive tax systems (progressive tax). According to the author the history of the tax progressive system, works against such a tax model and deploys a variety of arguments in his favorite spot by critics: liberal democracy.

Devouring the Leviathan: Fiscal Policy and Public Expenditure in Colombia.

by Fernando Estrada

http://econpapers.repec.org/scripts/search/search.asp?ft=estrada+fernando

Overall, this paper presents a white swan that seems to confirm the hypothesis of Alesina / Tabellini / Campante... more Overall, this paper presents a white swan that seems to confirm the hypothesis of Alesina / Tabellini / Campante (2008). Fiscal policy in many developing countries is procyclical. Specifically, the former may explain monetary policy failures associated with problems of political agency. And in this case, the trend of the cycles is caused by voters who seek to devour the Leviathan by reducing their incomes. In these cases, voters observe the conditions of the economy, but not willing to cover the costs of corrupt governments. When they observe a boom, voters optimally demand more public goods or lower taxes, and this induces a procyclical bias in fiscal policy. The empirical evidence is consistent with this explanation: Procyclicality of fiscal policy is more pronounced in more corrupt democracies.

Redistributive fiscal problems in Colombia

by Fernando Estrada

http://econpapers.repec.org/scripts/search/search.asp?ft=estrada+fernando

From a general perspective, one could argue that large State transformations are reflect-ed in income, expenditure and... more From a general perspective, one could argue that large State transformations are reflect-ed in income, expenditure and employment. The information that the National Bureau of Statistics (Dane) have on income (tax and nontax) is accessible and more orderly than spending and employment. This difference is explained, in part because the collection of taxes is more centralized (national, municipal and departmental), and while expenditure on transfers is diversified.