2015
DOI: 10.2139/ssrn.2694651
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Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers

Abstract: The Andrew Young School of Policy Studies was established at Georgia State University with the objective of promoting excellence in the design, implementation, and evaluation of public policy. In addition to two academic departments (economics and public administration), the Andrew Young School houses seven leading research centers and policy programs, including the International Center for Public Policy. The mission of the International Center for Public Policy is to provide academic and professional training… Show more

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Cited by 9 publications
(6 citation statements)
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“…Immobile tax base of immovable property makes easier to recognize the jurisdiction revenue source. Bird (2015) agrees and mentions that both theory and experience accounts the right kind of fiscal decentralization under the condition of sub-national responsibility for "raising and spending their own resources" (Bird, 2015, p. 21). He confirms certain findings given by related research.…”
Section: Introductionmentioning
confidence: 80%
See 1 more Smart Citation
“…Immobile tax base of immovable property makes easier to recognize the jurisdiction revenue source. Bird (2015) agrees and mentions that both theory and experience accounts the right kind of fiscal decentralization under the condition of sub-national responsibility for "raising and spending their own resources" (Bird, 2015, p. 21). He confirms certain findings given by related research.…”
Section: Introductionmentioning
confidence: 80%
“…Their results show the importance of tax decentralization in the process of constraining the local expenditure. Bird (2015) stresses the tax decentralization (revenue decentralization) and tax administration, because according to him the tax decentralization does not imply the decentralized tax administration. The intensity of tax decentralization and decentralization of tax administration varies across countries.…”
Section: Introductionmentioning
confidence: 99%
“…In particular, it tryes to answer the question "What kind of tax can be considered as decentralized?". In an effort to find out, Bird R. [8] draws his attention to the following answers of the above question: Decentralized tax is one 1) where local governments have the power to decide whether to impose it or not, 2) where they determine the tax base, 3) where they set the tax rate, 4) where they determine the liability of particular taxpayer, 5) where they collect and enforce the tax, 6) where they receive the revenue. They also note, that «There are many possible ways to 'mix and match' these characteristics» [8: 4].…”
Section: Discussionmentioning
confidence: 99%
“…In fact, most of revenues come from the highest levels of government, which causes incentives to alter level and composition of expenditure at the lower government levels, among other problems. As literature on fiscal federalism in many cases shows (Bird, 2015;Bird & Staufer, 2001;McLure, 1993;Oates, 1972), a vertical fiscal imbalance usually occurs during expansion process of public sector, generating greater financial capacity at the highest levels of governments to detriment of those closest to citizens. Correcting this imbalance can lead to a change of behavior from public and private economic agents.…”
Section: Introduction Intergovernmental Transfers and Public Spendingmentioning
confidence: 99%