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Indicadores de Gestão Fiscal e de Qualidade do Gasto nos Municípios Brasileiros
Impactos da Lei de Responsabilidade Fiscal nas PrefeiturasDocumentos de trabajoMayo 2017José Roberto Rodrigues Afonso, Kleber Pacheco de Castro, Marcos Hecksher, Alexandre Sobreira Cialdini, and Fabrício Marques SantosCom o intuito de tentar captar o comportamento incentivado pela LRF no âmbito dos governos locais, este trabalho visou construir e analisar indicadores de performance para observar a tend...
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The Tax Autonomy of Local Governments in the United States
Documentos de trabajoEnero 2019Andrew ReschovskyStatistics on the share of total government tax revenue raised by local governments provide an incomplete picture of local government taxing power. If higher level governments define the local tax...
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Local Nonproperty Revenues
PonenciasAbril 2013Jorge Martinez-VazquezIn this paper, Jorge Martinez-Vazquez focuses on the current theory and practice of non-property tax assignments to local urban governments in developing and developed countries. Although the...
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How Alternative Revenue Structures Are Changing Local Government
PonenciasMayo 2010Tracy M. Gordon and Kim RuebenIn this paper, Tracy M. Gordon and Kim Rueben note that the revenue mix for local government changes frequently in response to economic shocks, policy shifts, and technological advances in tax...
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The Contribution of Local Sales and Income Taxes to Fiscal Autonomy
PonenciasMayo 2010John L. MikesellIn this paper, John L. Mikesell analyzes the local sales and income taxes in several U.S. states. As of 2009 the local sales tax is levied in 36 states, constituting over 30 percent of total local...
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An Analysis of Alternative Revenue Sources for Local Governments
PonenciasMayo 2010David L. Sjoquist and Andrew V. StephensonIn this paper, David L. Sjoquist and Andrew V. Stephenson evaluate the property tax, local sales tax, and local income tax using a standard set of criteria, including efficiency, equity, tax base...
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Local Revenues Under Fiscal Decentralization in Developing Countries
Linking Policy Reform, Governance, and CapacityPonenciasMayo 2008Paul SmokePaul Smoke examines local revenue generation under fiscal decentralization in developing countries. He finds that local capacity for generating own-source funds is rare due to a lack of attention to...
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Intergovernmental Transfers to Local Governments
PonenciasMayo 2010David E. WildasinOne often-anticipated solution for closing municipal fiscal gaps is to increase federal and state government transfers to cities. In this paper author, David E. Wildasin, examines this possibility....
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Trends in Local Government Revenues
The Old, the New, and the FuturePonenciasMayo 2010J. Edwin BentonThis paper by J. Edwin Benton examines the response of diverse local fiscal structures in the U.S to economic stress with the aim to determine whether small and large municipalities across regions...
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Local Government Finances
The Link Between Intergovernmental Transfers and Net WorthPonenciasMayo 2008Luiz de MelloIn this paper, Luiz de Mello, using panel-based aggregate local government data from 13 OECD countries, examines the causal relationship between intergovernmental transfers and subnational...
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