Tax Decentralization and Public Deficits in OECD Countries
Bibliographic Data
| ID | 6376360 |
|---|---|
| Authors | Thushyanthan Baskaran |
| Year | 2012 |
| Volume | 42 |
| Issue | 4 |
| Pages | 688-707 |
| Publication date | 2012-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Publius The Journal of Federalism (JOURNAL) |
| Journal identifiers | ISSN: 0048-5950 • E-ISSN: 1747-7107 |
| Publisher | Oxford University Press (OUP) (PUBLISHER) |
| DOI | 10.1093/publius/pjr051 |
| OpenAlex | W1520318447 |
| Language | EN |
| Citations received | 8 |
| References cited | 25 |
This article explores the effect of sub-national tax autonomy and sub-national control over shared taxes on primary deficits with panel data for 23 OECD countries over the 1975--2000 period. The results suggest that sub-national tax autonomy has a U-shaped effect on primary deficits. We find that the "average" country in the sample could increase the fiscal stability of its public sector by reducing sub-national tax autonomy. There is also some indication that sub-national control over shared taxes increases fiscal stability, but we obtain this result only if Belgium and Spain are included in the sample. Copyright 2012, Oxford University Press
Autonomy · Decentralization · Econometrics · Economic policy · Economics · Market economy · Panel data · Political science · Public economics · Sample (material · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization
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| Unique citing works | 8 |
|---|---|
| Citations per year | 0,73 |
| Citation span | 2015 - 2024 (10) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 8 |