scholarly journals General subsidy as source of income for rural municipalities in Poland

2017 ◽  
Vol 39 (1) ◽  
pp. 57-58
Author(s):  
Sławomira Kańduła
Keyword(s):  
Coefficient Of Variation ◽  
Local Communities ◽  
Tax Revenue ◽  
Financial Policy ◽  
Fiscal Equalization ◽  
Financial Situation ◽  
Per Capita ◽  
Rural Municipalities ◽  
Horizontal Transfers

Research into the differences between income-generating capacities of rural municipalities and the effectiveness of vertical and horizontal transfers in levelling these differences reflects the financial situation of municipalities and their ability to meet the needs of local communities. The conclusions of this study can be used in the implementation of the government's financial policy. The aim of this article is to analyse and assess the effectiveness of the general subsidy for rural municipalities in Poland. The income-generating capacities of municipalities are expressed in the amount of tax revenue per capita, and its primary and secondary diversity is measured by the coefficient of variation weighted by the number of inhabitants. The study found very significant discrepancies among income-generating capacities of rural municipalities in Poland. The effectiveness of the fiscal equalization mechanism is moderately high, as individual transfers vary with respect to their "equalising power".

scholarly journals Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs – eine empirische Analyse des deutschen Finanzausgleichs

2009 ◽  
Vol 58 (2) ◽  
Author(s):  
Michael Broer
Keyword(s):  
Tax Revenue ◽  
Tax Rates ◽  
Fiscal Equalization ◽  
Ability To Pay ◽  
Tax Revenues ◽  
Empirische Analyse ◽  
Per Capita ◽  
The Difference ◽  
The Right ◽  
Fiscal Equalization System

AbstractIn the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Lander above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75 %. To prevent Länder from getting payments form other Länder by lowering their own tax rates and to get the right information about their ability to pay, the revenue of taxes with taxing autonomy is standardized. But Länder could also influence their tax revenues by the number of holidays, each Land decides on its own. A Land with many own holidays will get lower tax revenues and higher payments in the fiscal equalization system than the same Land with no extra holidays. To collect the real ability to pay of the Lander in the fiscal equalization system, it is necessary to eliminate the effect of the different number of holidays. This paper shows an approach to neutralize this effect and calculates its impact to the payments of each Land in the fiscal equalization system.

Economic freedom and tax revenue performance in sub-Saharan Africa

2018 ◽  
Vol 16 (4) ◽  
pp. 610-638 ◽  
Author(s):  
James Oladapo Alabede
Keyword(s):  
Capita Income ◽  
Economic Freedom ◽  
Sub Saharan Africa ◽  
Tax Revenue ◽  
Traditional Theory ◽  
Per Capita Income ◽  
Content Type ◽  
Tax Effort ◽  
Per Capita ◽  
Sub Saharan

Purpose This study aims to expand the conventional tax effort model to incorporate relevant economic freedom variables to investigate whether economic freedom fosters tax revenue performance in `sub-Saharan Africa (SSA). Design/methodology/approach This study uses data from 42 countries across the four sub-regions of SSA from the period 2005 to 2012 with 252 year-country observations in an unbalanced panel method. The data were statistically treated using feasible generalised least square (FGLS) and panel-corrected standard errors (PCSE) estimate techniques. Findings The findings are twofold. First, the principal finding of the study suggests that economic freedom promotes tax revenue performance. Precisely, the FGLS analysis indicates that property rights freedom, freedom from corruption and investment freedom, as well as the composite economic freedom, exerted positive significant impact on tax revenue performance. This implies that country, which attained high degree of economic freedom, is likely to have higher tax-to-GDP ratio than a country with low level of economic freedom. Secondly, the results of most conventional variables conform to the prediction in the traditional theory except per capita income. Specifically, agriculture share in GDP and per capita income indicate negative significant relationship with tax revenue performance. Originality/value Because little is known empirically about the connection between economic freedom and tax revenue performance, this study extended the conventional tax effort model to incorporate the economic freedom to bridge the knowledge gap due to the absence of empirical evidence on the relationship between economic freedom and tax effort.

Local Web-Based Networks in Rural Municipalities

2014 ◽  
pp. 126-151
Author(s):  
Jan W. Owsiński ◽  
Aneta M. Pielak ◽  
Krzysztof Sęp ◽  
Jarosław Stańczak
Keyword(s):  
Local Development ◽  
Empirical Work ◽  
Social Sustainability ◽  
Local Communities ◽  
Primary Interest ◽  
Local Authorities ◽  
Web Based ◽  
Rural Municipalities ◽  
The Given

An analysis of networks formed by the links originating from the local authorities’ Websites and then from the successor nodes was performed for 30 municipalities in Poland. This analysis accounted for all links contained on the given local authorities’ Websites, with the links being classified into global and national (like those towards the global www services or the national ministries), regional (pointing, generally, towards the entities from the same province), local (within the municipality in question or the neighbouring municipalities), and internal (i.e. referring to various elements of the same municipality’s Website). Of primary interest in the study were the regional and local links, which potentially form networks of relevance for local development. For these local and regional links originating from the municipality Websites, the respective Websites were, in turn, investigated. For these Websites, again, the local and regional links were analysed. Such networks of depth two were established for each municipality considered. The chapter shows the results of this empirical work and draws conclusions of a broader nature, related to the significance and role of Web-based networks in the economic and social sustainability of the respective communities, especially during a crisis. The hypothesis is that networks in general facilitate survival, sustainability, and development of local communities.

What do Fiscal Indicators of Fifteen Major States of India Reveal? 2005–2006 to 2013–2014

2017 ◽  
Vol 65 (1-4) ◽  
pp. 45-66
Author(s):  
R. Mohan ◽  
N. Ramalingam
Keyword(s):  
Low Income ◽  
Major Part ◽  
Capital Outlay ◽  
Tax Revenue ◽  
Fiscal Deficit ◽  
Middle Income ◽  
Development Expenditure ◽  
Per Capita ◽  
Better Than

The article examines the revenue and expenditure trends of 15 states of India during the period 2005–2006 to 2013–2014, by grouping them into high, middle and low income based on per capita Gross State Domestic Product (GSDP). The analysis reveals that the middle-income states have performed better than the high- and low-income states in own tax effort, whereas low-income states are ahead of all states average in proportion of development expenditure to GSDP. The quality of fiscal deficit has improved, as a major part of it is capital outlay for 12 out of 15 states. Central grants and taxes have shown progressive trends with the degree of progressivity more in the latter. In devolution of resources to local self governments (LSGs), only 5 states are ahead of all states average. The association between development expenditure, own tax revenue effort, devolution of Central taxes and Central grants is positive and statistically significant.

The Efficiency of Fiscal Equalization. The Case Study of Municipalities in Poland

2017 ◽  
Vol 15 (4) ◽  
pp. 803-825 ◽  
Author(s):  
Sławomira Kańduła
Keyword(s):  
Variation Coefficient ◽  
Fiscal Equalization ◽  
Income Differences ◽  
Limited Impact ◽  
Average Ratio ◽  
Per Capita ◽  
Effective Transfer

The aim of this article is to assess the effectiveness of the fiscal equalization mechanism for municipalities in Poland. The article reviews the following hypothesis: The fiscal equalisation mechanism for municipalities applied in Poland consists of three parts of the general subsidy. It does decrease the discrepancies between municipalities with respect to their incomes per capita, but the efficiency of the particular transfers varies. The income differences among municipalities have been studied with the use of the minimum and the maximum to average ratio and the variation coefficient. The most effective transfer is the equalising part of the general subsidy. Instruments of horizontal equalisation have a limited impact on reducing the discrepancies between the revenues of municipalities. These discrepancies may be smoothed by redistribution transfers.

scholarly journals The influence of health expenditures on household impoverishment in Brazil

2014 ◽  
Vol 48 (5) ◽  
pp. 797-807 ◽  
Author(s):  
Alexandra Crispim Boing ◽  
Andréa Dâmaso Bertoldi ◽  
Leila Garcia Posenato ◽  
Karen Glazer Peres
Keyword(s):  
World Bank ◽  
Health Expenditures ◽  
Poverty Line ◽  
Financial Situation ◽  
Factors Associated ◽  
The World Bank ◽  
Percentage Points ◽  
The World ◽  
Bolsa Familia ◽  
Per Capita

OBJECTIVE To analyze the variation in the proportion of households living below the poverty line in Brazil and the factors associated with their impoverishment. METHODS Income and expenditure data from the Household Budget Survey, which was conducted in Brazil between 2002-2003 (n = 48,470 households) and 2008-2009 (n = 55,970 households) with a national sample, were analyzed. Two cutoff points were used to define poverty. The first cutoff is a per capita monthly income below R$100.00 in 2002-2003 and R$140.00 in 2008-2009, as recommended by the Bolsa Família Program. The second, which is proposed by the World Bank and is adjusted for purchasing power parity, defines poverty as per capita income below US$2.34 and US$3.54 per day in 2002-2003 and 2008-2009, respectively. Logistic regression was used to identify the sociodemographic factors associated with the impoverishment of households. RESULTS After subtracting health expenditures, there was an increase in households living below the poverty line in Brazil. Using the World Bank poverty line, the increase in 2002-2003 and 2008-2009 was 2.6 percentage points (6.8%) and 2.3 percentage points (11.6%), respectively. Using the Bolsa Família Program poverty line, the increase was 1.6 (11.9%) and 1.3 (17.3%) percentage points, respectively. Expenditure on prescription drugs primarily contributed to the increase in poor households. According to the World Bank poverty line, the factors associated with impoverishment include a worse-off financial situation, a household headed by an individual with low education, the presence of children, and the absence of older adults. Using the Bolsa Família Program poverty line, the factors associated with impoverishment include a worse-off financial situation and the presence of children. CONCLUSIONS Health expenditures play an important role in the impoverishment of segments of the Brazilian population, especially among the most disadvantaged.

scholarly journals Decomposition of Mehran and Piesch inequality measures by factor components and their application to the distribution of per capita household income in Brazil

2004 ◽  
Vol 24 (1) ◽  
pp. 149 ◽  
Author(s):  
Rodolfo Hoffmann
Keyword(s):  
Military Personnel ◽  
Coefficient Of Variation ◽  
Household Income ◽  
Gini Index ◽  
Concentration Ratio ◽  
Inequality Decomposition ◽  
Inequality Measures ◽  
Decomposition Procedure ◽  
Index Of Inequality ◽  
Per Capita

Inequality decomposition by factor components is extended to the Mehran and Piesch indices, comparing them with the decomposition of the Gini index, the squared coefficient of variation and the Theil's T coefficient. The decomposition procedure is applied to the distribution of per capita household income in Brazil in 1999, considering six components: earnings of civil servants and military personnel, earnings of other employees, earnings of self-employed workers, earnings of employers, pensions and, finally, all other incomes. One of the results is that for all the five measures used, the concentration ratio of pensions is higher than the overall index of inequality, indicating that this component is contributing to the increase in income inequality.

Does green taxation drive countries towards the carbon efficiency frontier?

2017 ◽  
Vol 38 (4) ◽  
pp. 481-509
Author(s):  
Tobias Böhmelt ◽  
Farzad Vaziri ◽  
Hugh Ward
Keyword(s):  
Climate Change ◽  
Good Practice ◽  
Developed Countries ◽  
Tax Revenue ◽  
Data Envelopment ◽  
Environmental Tax ◽  
Efficiency Frontier ◽  
Carbon Efficiency ◽  
Per Capita ◽  
The Impact

AbstractA country is on thecarbon efficiency frontierif its per-capita emissions of CO2are at least as low as any state that was at least as economically developed at a period when technology was no more advanced. Building on earlier work employing Data Envelopment Analysis to benchmark performance, we argue that a useful measure of whether a state adopts “good practice” in relation to climate change is how near it is to this frontier. We calculate efficiency scores for a sample of developed countries between 1994 and 2011, and model the impact of green taxation, next to a series of political and economic controls, on performance. We find that higher levels of environmental tax revenue are positively and significantly associated with higher carbon efficiency. The central contributions of this research are the introduction of an innovative measure for environmental quality and assessing how this is driven by green taxation.

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