Fiscal competition and economic freedom

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Public Spending & Growth

   1 October 2005    0

Introduction: There is by now a huge and rapidly expanding- literature on endogenous growth’. In this literature certain ingredients ’enter the production function’- that is contribute to the generation of output- which are themselves enhanced in their effects by the extra output. Hence growth may (...)


Fiscal decentralization in Ireland

   7 December 2004    0

Abstract: It has been observed that while the respective theoretical merits of fiscal centralisation and decentralisation are debatable, it is even more difficult to empirically assess the degree of centralisation that exists in the real world. In particular, there is no index of the degree of (...)


The Polish Case – fiscal decentralisation

   7 December 2004    0

Abstract: The idea to compare the fiscal decentralisation and trends in this respect in the European countries is a core for the IREF project. This means that the strict rules of measurement of this complex issue, as fiscal decentralisation is, should be applied to all fiscal systems. (...)


Index of Fiscal Decentraliation

   5 December 2004    0

Debates on the future of uropean integration usually centre on "what o do next?" Deepening or widening? Or both. The idea that perhaps we have gone far enough is not often explored. One area where it is almost taken for granted that "Europe must progress" is in taxation. Ever since the (...)


The Dynamics of Fiscal Federalism

   7 December 2003    0

Abstract : Just as it would be misleading to say that western economies are freemarket economies, it would be far from the truth to say that this region of the world is one in which intense tax competition is taking place. This state of affairs mirrors the opinion prevailing among national as (...)


Fiscal Decentralisation in Scandinavia: Denmark, Norway and Sweden

   6 December 2003    0

Abstract: The Scandinavian countries of Denmark, Norway, and Sweden are similar in many respects, not least with regards to the basic administrative set-up: a non-federal task-related division between state, counties and municipalities. In all three countries, counties and municipalities raise (...)


Financial Federalism in Germany: Cooperation or Competition?

   6 December 2003    0

Abstract: In this article, German federalism is analyzed through its implications for public spending and for public revenue. The structure of government spending and taxation has evolved in the direction of greater centralisation. This tendency reveals itself (1) in the constitutional changes (...)


The British Tax System: Opposing Trends

   6 December 2003    0

Abstract: This article points to the highly centralized nature of the British tax system. A first section shows how all tax law derives from Parliament, the “onlie begetter” of legally enforceable instruments. It is suggested that this system is not democratically accountable at sub-national (...)


Fiscal Decentralisation: The Swiss Case

   6 December 2003    0

Abstract : Switzerland provides a potential laboratory for testing various hypotheses connected with tax competition because of its extremely decentralized fiscal system. Twenty-six cantons (some of them extremely small) have retained the ultimate power of deciding tax questions, and hence not (...)


The Recentralization of the French Local Finance System

   6 December 2003    0

Abstract: The main characteristic of the French local tax system undoubtedly resides in a convoluted structure which impedes any progress in the development of tax competition between local authorities. On the contrary, recent legislative evolutions make obvious a trend of recentralization of (...)


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