At the Margins of Devolution? Fiscal Autonomy and Housing Benefit

2003 ◽  
Keyword(s):  
Fiscal Autonomy ◽  
Housing Benefit

Fiscal Decentralization in Transition Economies

2004 ◽  
pp. 126-141
Author(s):  
A. Chernyavsky ◽  
K. Vartapetov
Keyword(s):  
Public Finance ◽  
Transition Economies ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Government Control ◽  
Finance Reform ◽  
Fiscal Transfers ◽  
Fiscal Autonomy ◽  
Subnational Government ◽  
Tax Autonomy

By employing the methodology developed by the OECD the paper assesses the degree of revenue decentralization in Russia in comparison with other post-communist European countries. The paper provides theoretical arguments underpinning fiscal decentralization, analyzes the composition of subnational government revenues, the level of regional and local tax autonomy and types of intergovernmental fiscal transfers. The analysis presents the composition of revenues depending on the degree of subnational and local government control. In comparison with other transition countries fiscal decentralization in Russia is relatively low. It is concluded that Russia's public finance reform has not progressed towards providing greater fiscal autonomy for regional and local governments.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

The Reform of Housing Benefit

1987 ◽  
Vol 21 (2) ◽  
pp. 171-186 ◽  
Author(s):  
Peter Kemp
Keyword(s):  
Housing Benefit

Social Insecurity: Children and Benefit Dynamics

2006 ◽  
Vol 35 (3) ◽  
pp. 391-410 ◽  
Author(s):  
LUCINDA PLATT
Keyword(s):  
Low Income ◽  
Group Differences ◽  
Unit Of Analysis ◽  
Quarterly Data ◽  
Income Family ◽  
Ethnic Group Differences ◽  
Comprehensive Picture ◽  
Social Insecurity ◽  
Housing Benefit ◽  
The Impact

This article uses administrative data to explore benefit dynamics for children in Britain's second largest city, Birmingham, over the period January 1998 to June 1999. As the benefits in question (housing benefit and council tax benefit) are means tested, the dynamics are also informative about moves in and out of low income. The article is original in its use of quarterly data to provide a comprehensive picture of benefit dynamics, in treating the child rather than the benefit claimant as the unit of analysis, and also in including ethnic group differences in its analysis of benefit exit and re-entry. It provides a picture of substantial ‘welfare dynamics’: that is, movements in and out of benefit support. Living in a low-income family in receipt of benefit can be seen to be a part, and sometimes a recurring part, of the experience of a large proportion of children. It argues that policy needs to investigate and take account of the impact of insecure income as well as poverty when considering the welfare of children.

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