Fiscal Federalism and Tax Administration -- Evidence From Germany

Bönke, Timm; Jochimsen, Beate; Schröder, Carsten

doi:10.2139/ssrn.2294400

Cited by 7 publications

(4 citation statements)

References 23 publications

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“…The empirical analysis comprises a state level and micro level approach [6]. It should be mentioned that tax burden on micro level (tax burden of enterprises) plays significant role in development of country's economy.…”

Section: Theoretical and Empirical Basis Of Optimal Tax Burden In Geomentioning

confidence: 99%

Theoretical and Empirical Basis of Optimal Tax Burden in Georgia

Kbiladze¹

2015

IJTEF

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High speed of globalization has created inevitability of ensuring objectives of sustainable development of economics and optimally determined taxes can play very important role in it, which is the main factor for formation of tax burden. This in itself is an important leverage for achieving the sustainable development and prosperity of society. Generally, state regulates economy of the country through the taxes because it is the main tool for shaping the country's revenue part of the budget. The aim of the paper is to determine the optimal tax burden for the economy of Georgia. In order to achieve above mentioned goal numerous research methods have been applied: Qualitative, quantitative, correlation/regression analysis. As a result, it has been received that optimal tax burden which is controllable, anticipatory and oriental parameter for the economy of Georgia ranges from 13.6% to 17.6%.

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Section: Theoretical and Empirical Basis Of Optimal Tax Burden In Geomentioning

confidence: 99%

Theoretical and Empirical Basis of Optimal Tax Burden in Georgia

Kbiladze¹

2015

IJTEF

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“…the number and effectiveness of audits). States like North Rhine-Westphalia that are consistently net contributors to equalization have high marginal tax back rates (MBTRs) and hence lower incentives to enforce the tax law than states like Saarland that are consistent net recipients with low MBTRs (Bönke, Jochimsen and Schröder 2013).…”

Section: Germanymentioning

confidence: 99%

Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers

Bird¹

2015

SSRN Journal

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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, applied research, and technical assistance in support of sound public policy and sustainable economic growth in developing and transitional economies. The International Center for Public Policy at the Andrew Young School of Policy Studies is recognized worldwide for its efforts in support of economic and public policy reforms through technical assistance and training around the world. This reputation has been built serving a diverse client base, including the World Bank, the U.S. Agency for International Development (USAID), the United Nations Development Programme (UNDP), finance ministries, government organizations, legislative bodies and private sector institutions. The success of the International Center for Public Policy reflects the breadth and depth of the in-house technical expertise that the International Center for Public Policy can draw upon. The Andrew Young School's faculty are leading experts in economics and public policy and have authored books, published in major academic and technical journals, and have extensive experience in designing and implementing technical assistance and training programs. Andrew Young School faculty have been active in policy reform in over 40 countries around the world. Our technical assistance strategy is not to merely provide technical prescriptions for policy reform, but to engage in a collaborative effort with the host government and donor agency to identify and analyze the issues at hand, arrive at policy solutions and implement reforms. The International Center for Public Policy specializes in four broad policy areas:  Fiscal policy, including tax reforms, public expenditure reviews, tax administration reform  Fiscal decentralization, including fiscal decentralization reforms, design of intergovernmental transfer systems, urban government finance  Budgeting and fiscal management, including local government budgeting, performancebased budgeting, capital budgeting, multi-year budgeting  Economic analysis and revenue forecasting, including micro-simulation, time series forecasting, For more information about our technical assistance activities and training programs, please visit our website at

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“…Some prerogatives are only conferred on the central state (Bund), while Landër are assigned the "exercise of governmental power and accomplishment of State missions" unless the fundamental law devotes power to the Bund (Basic Law for the Federal Republic of Germany, 1949). The financing system is characterized by a high level of accountability even if the Landër's autonomy regarding revenue is limited (tax rates are defined at the Bund level and applied in each Land) (Bönke et al, 2013). A share of common taxes is given to the Länder which divide it according to a federal law adopted by the two government houses (Spahn, 2012).…”

Section: Western Practices Of Fiscal Federalismmentioning

confidence: 99%

Transition to Fiscal Federalism in Nepal: Western Insights in the Definition of Intergovernmental Transfers

Hove¹,

Vandernoot²

2015

RWE

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In 2008, Nepal was declared a "federal democratic republic". However, since then, political differences have been curbing the establishment of a federal model in the country. While studies generally focus on the political aspects of this issue, this paper is based on an economic approach. Using the fiscal federalism literature and the practices of western federal countries, the article studies the funding systems that could be put in place to support the various regions of Nepal. Seven criteria for the distribution of funding between provinces are assessed. A principle of pure "fair return" seems difficult to implement due to the lack of revenue of some areas. Strong equalization transfers will be needed in order to ensure, at least, a status quo for everyone. By any criterion, the province including Kathmandu district has to face a gap between revenue and expenditure. This can be explained by the high level of expenditure needed in Kathmandu. The topic of this research has been little explored to date, despite its importance for ensuring an efficient federal model in Nepal.

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Fiscal Federalism and Tax Administration -- Evidence From Germany

Cited by 7 publications

References 23 publications

Theoretical and Empirical Basis of Optimal Tax Burden in Georgia

Theoretical and Empirical Basis of Optimal Tax Burden in Georgia

Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers

Transition to Fiscal Federalism in Nepal: Western Insights in the Definition of Intergovernmental Transfers

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