10.6084/m9.figshare.3689076.v1
Paul Van Rompuy
Paul
Van Rompuy
Sub-national Tax Autonomy and Deficits: Empirical Results for 27 OECD Countries
Taylor & Francis Group
2016
Fiscal federalism
Deficits
Tax autonomy
Fiscal rules
财政联邦主义
赤字
课税自主
财政规则
Fédéralisme fiscal
Déficits
Autonomie fiscale
Règles budgétaires
Fiskaler Föderalismus
Defizite
Steuerliche Autonomie
Steuerbestimmungen
Federalismo fiscal
Déficit
Autonomía fiscal
Normas fiscales
H72, H74, H77
2016-08-19 09:44:50
Journal contribution
https://tandf.figshare.com/articles/journal_contribution/Sub-national_Tax_Autonomy_and_Deficits_Empirical_Results_for_27_OECD_Countries/3689076
<p>Van Rompuy P. Sub-national tax autonomy and deficits: empirical results for 27 OECD countries, <i>Regional Studies.</i> This paper explores the impact of the revenue mix on the budgetary performances of regions and local governments in 27 Organisation for Economic Co-operation and Development (OECD) countries from 1995 to 2010. The main data are obtained from the OECD fiscal decentralization database that distinguishes tax income according to the degree of sub-national control over own resources. The empirical results point to a positive impact of autonomous tax income on sub-national fiscal balances in contrast to tax sharing agreements. However, the positive budgetary influence of tax autonomy only prevails from a minimum share of autonomous taxes in sub-national own revenue.</p>