Fiscal Federalism and Equalisation Transfers : Balancing Regional Autonomy and Solidarity
| Fiscal Federalism and Equalisation Transfers : Balancing Regional Autonomy and Solidarity |
| Autore | Erkoreka Mikel |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Boston : , : BRILL, , 2025 |
| Descrizione fisica | 1 online resource (293 pages) |
| Disciplina | 336 |
| Collana | Studies in Territorial and Cultural Diversity Governance Series |
| Soggetto topico |
Intergovernmental fiscal relations
Central-local government relations Local finance - Law and legislation Revenue sharing - Law and legislation Transfer payments - Law and legislation Decentralization in government - Law and legislation Cultural pluralism - Political aspects Autonomy Global Financial Crisis, 2008-2009 COVID-19 Pandemic, 2020-2023 |
| ISBN |
9789004524514
9004524517 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front Cover -- Half Title -- Series Information -- Title Page -- Copyright Page -- Contents -- Figures and Tables -- Notes on Contributors -- Introduction: State Intervention and the Development of Fiscal Equalisation Systems in Federal Countries: An Historical Introduction -- Part 1 Theoretical Framework of Fiscal Equalisation -- Chapter 1 The Economics of Fiscal Equalisation -- 1 Introduction -- 2 Justification, Debates and Advantages of Fiscal Equalisation -- 2.1 Vertical Imbalances -- 2.2 Equity -- 2.3 Efficiency -- 2.3.1 Restoring the Fiscal Equivalence -- 2.3.2 Disincentive to Tax Competition -- 2.3.3 Slowing Down Inefficient Mobility: Congestion Costs and Economies of Scale -- 3 Risks and Disadvantages of Fiscal Equalisation -- 3.1 The Tax-Back Problem -- 3.2 The Flypaper Effect -- 4 What Can Be Equalised? -- 4.1 Fiscal Capacity -- 4.2 Expenditure Needs -- 5 Equalisation Degree: Full or Partial? -- 6 Financing Fiscal Equalisation -- 7 Future Challenges for Fiscal Equalisation -- References -- Chapter 2 Paradigms of Subnational Government Participation in Equalisation Mechanisms: A Comparative and Constitutional Outlook -- 1 Introduction -- 2 Australia: The Prototype of a Tax-Revenue Sharing Scheme on a 'Technical Base' -- 3 Canada: The Paradigm of Federal-Provincial Diplomacy -- 4 Germany: The Prototype of a Tax-Revenue Sharing Mechanism on a 'Legislative-Assembly Base' -- 5 Spain: The Quasi-constitutional Institutionalisation of the Fiscal and Financial Policy Council (CPFF) as a Forum for Intergovernmental Financial Relations -- 6 Comparative Conclusions -- References -- Part 2 Fiscal Federalism and Equalisation in Practice: Case Studies -- Chapter 3 Redistribution and Equalisation in Fiscal Federalism and the Structure of Territorial Imbalances in Argentina -- 1 Introduction.
2 Regional Inequalities and Territorial Imbalances in Argentina -- 3 Argentine Fiscal Federalism and Equalisation -- 3.1 Nature of the System -- 3.2 Brief Historical Background: From Explicit Rationality to its Abandonment, Promise of Recovery and Provisionality -- 4 In Search of Regional/Provincial Coefficients. Recalculation of Magnitudes -- 4.1 General Framing and Methodological Notes -- 4.2 Criteria for Selection of Indicators -- 4.3 Regionalisation Criteria -- 5 Results -- 6 Conclusions -- References -- Chapter 4 From Full to Partial Equalisation: The Case of Horizontal Fiscal Equalisation in Australia -- 1 Introduction -- 2 Fiscal Federalism in Australia -- 2.1 Federal Revenue Powers -- 2.2 Federal Spending Power -- 3 Recognition of the Need for Fiscal Redistribution -- 3.1 Development of the HFE and the History of the CGC -- 3.2 The Institutionalisation of HFE: Method and Principles in Practice -- 4 Political Challenges to HFE: The 2018 Reforms -- 4.1 The Reform Package -- 4.2 Structural Challenges to HFE: Territorial Diversity and Variation in Fiscal Dependence -- 4.3 Fiscal Challenges to HFE: No-Worse-Off Guarantees -- 4.4 Future Political Challenges to the No-Worse-Off Payments: Policy Feedbacks -- 5 Conclusions -- References -- Chapter 5 The Political Economy of Federal Equalisation Policy in Canada -- 1 Introduction -- 2 The Structure of the Program and Historical Landmarks -- 2.1 Goals of Equalisation and of Transfers -- 2.2 Historical Evolution -- 2.3 Results -- 2.4 Current Issues of the Equalisation and Transfer Systems -- 3 The Politics of Equalisation -- 3.1 Presentation of the Public Opinion Data -- 3.2 Results of the Empirical Analysis -- 4 Conclusions and Future Challenges -- References -- Chapter 6 The Political Economy of Federal Grants: Ethiopia's Experience -- 1 Introduction -- 2 Overview of the Ethiopian Federation. 3 Legal Framework for Intergovernmental Fiscal Transfers -- 4 The Practice of Determining the Transfer Pool -- 5 Determination of Subsidies Formulas and Regional Shares -- 6 Ethno-regional Dynamics and Fiscal Transfers -- 7 Evolution and Reform of Subsidy Allocation Methodology after 2007 -- 8 Grants and Regional Autonomy in Ethiopia -- 9 Conclusions -- References -- Chapter 7 Intergovernmental Fiscal Relations during the COVID 19 Pandemic in Germany: Was the New Fiscal Equalisation Scheme able to Hamper Financial Dislocations? -- 1 Introduction -- 2 The Reform of Federal Inter-state Fiscal Equalisation -- 3 COVID-19 and Ukraine Crisis Effects on the Economic Growth Rates and the Subnational Tax Revenues -- 4 Horizontal Changes of State and Local Fiscal Capacities and New Fiscal Equalisation Transfer Payments -- 5 Unsolved Vertical Problems and New Horizontal Conflict? -- 6 Further Expectations for the Fight against Energy Crisis and Climate Change Policies -- References -- Chapter 8 Fiscal Federalism and Territorial Inequalities: India's Experience -- 1 Territorial Inequality in India -- 1.1 Introduction -- 1.2 Poverty and Inequality in India -- 1.3 Territorial Distribution of Public Expenditure -- 1.4 Economic Growth and Inequality -- 2 Fiscal Equalisation Program in India -- 2.1 Between the Centre and the States -- 2.2 Equalisation Between the States and the Local Bodies -- 3 Conclusions -- References -- Chapter 9 Confronting Territorial Inequality among South African Municipalities: Challenges to the Fiscal Equalisation System -- 1 Introduction -- 2 South Africa's Intergovernmental Fiscal System -- 2.1 Provincial Own Revenue -- 2.2 Municipal Own Revenue -- 2.3 Intergovernmental Fiscal Relations -- 2.4 Transfers to Provinces -- 2.5 Transfers to Municipalities -- 3 Evolution of National Transfers to Municipalities. 3.1 Local Government Equitable Share - Vertical Equalisation -- 3.2 Local Government Equitable Share - Horizontal Equalisation -- 3.3 Municipal Infrastructure Grant -- 4 The Implementation of Pro-poor Equalisation Transfers -- 4.1 Local Government Equitable Share -- 4.2 Municipal Infrastructure Grant -- 5 Towards Greater Equalisation and Poverty Reduction -- References -- Chapter 10 Inter-regional Inequalities and Fiscal Equalisation in Spain -- 1 Introduction -- 2 Structural and Cyclical Economic and Social Inequalities Among AC s -- 3 Welfare Spending in the AC s and the Impact of the 2008 Financial and Economic and the COVID 19 Pandemic Crises -- 4 The Equalisation System -- 4.1 General Considerations -- 4.2 The Spanish Equalisation System -- 5 Results and Shortcomings of the Equalisation System -- 6 Conclusions: Current State of the Regional Financing System, Inter-regional Inequalities in Spain and Future Challenges -- References -- Chapter 11 The Swiss System of Fiscal Equalisation - Balancing Cantonal Tax Autonomy and Federal Solidarity -- 1 Introduction -- 2 The Distribution of Tax Powers in Swiss Federalism -- 2.1 Tax Powers of the Federation -- 2.2 Tax Powers of the Cantons and Communes -- 2.3 Tax Harmonisation -- 3 The Old Fiscal Equalisation System and its Shortcomings -- 3.1 Origins and Characteristics -- 3.2 Shortcomings -- 4 The Reform Process -- 4.1 Disentanglement of Powers and Competences -- 4.2 Rebalancing Autonomy and Solidarity -- 5 The Revised Fiscal Equalisation System -- 5.1 Resource Equalisation -- 5.2 Cost Compensations -- 5.3 Cohesion Fund and Other Temporary Instruments -- 6 Current Situation and Future Challenges -- References -- Subject Index -- Back Cover. |
| Record Nr. | UNINA-9910996694903321 |
Erkoreka Mikel
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| Boston : , : BRILL, , 2025 | ||
| Lo trovi qui: Univ. Federico II | ||
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H.R. 2086, the Local Empowerment and Flexibility Act of 1995 : hearings before the Subcommittee on Human Resources and Intergovernmental Relations of the Committee on Government Reform and Oversight, House of Representatives, One Hundred Fourth Congress, first session, on H.R. 2086, to increase the overall economy and efficiency of government operations and enable more efficient use of federal funding, by enabling local governments and private, non-profit organizations to use amounts available under certain federal assistance programs in accordance with approved local flexibility plans, August 3 and September 20, 1995
| H.R. 2086, the Local Empowerment and Flexibility Act of 1995 : hearings before the Subcommittee on Human Resources and Intergovernmental Relations of the Committee on Government Reform and Oversight, House of Representatives, One Hundred Fourth Congress, first session, on H.R. 2086, to increase the overall economy and efficiency of government operations and enable more efficient use of federal funding, by enabling local governments and private, non-profit organizations to use amounts available under certain federal assistance programs in accordance with approved local flexibility plans, August 3 and September 20, 1995 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Printing Office, , 1996 |
| Descrizione fisica | 1 online resource (iv, 113 pages) : illustrations |
| Disciplina |
343.73/034
347.30334 |
| Soggetto topico |
Economic assistance, Domestic - Law and legislation - United States
Finance, Public - Law and legislation - United States Government spending policy - United States Intergovernmental fiscal relations - United States Federal aid to community development - United States Economic assistance, Domestic - Law and legislation Federal aid to community development Finance, Public - Law and legislation Intergovernmental fiscal relations Local finance - Law and legislation |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | H.R. 2086, the Local Empowerment and Flexibility Act of 1995 |
| Record Nr. | UNINA-9910708376403321 |
| Washington : , : U.S. Government Printing Office, , 1996 | ||
| Lo trovi qui: Univ. Federico II | ||
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Local public finance : an international comparative regulatory perspective / / René Geissler, Gerhard Hammerschmid, Christian Raffer, editors
| Local public finance : an international comparative regulatory perspective / / René Geissler, Gerhard Hammerschmid, Christian Raffer, editors |
| Pubbl/distr/stampa | Cham, Switzerland : , : Springer, , [2021] |
| Descrizione fisica | 1 online resource (354 pages) |
| Disciplina | 342.0628 |
| Soggetto topico | Local finance - Law and legislation |
| ISBN | 3-030-67466-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910483690003321 |
| Cham, Switzerland : , : Springer, , [2021] | ||
| Lo trovi qui: Univ. Federico II | ||
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