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Finance, Public --- Intergovernmental fiscal relations --- Local finance --- Local taxation --- Taxation --- Law and legislation --- States

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An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in the design of equalization transfers as well as special purpose transfers-and the role that this could have in setting the agenda for better accountability for recipient governments, illustrating both design and implementation questions with examples from Mexico. The paper also takes into account the difficult political economy constraints to reforming any system of transfers.

Macroeconomics --- Public Finance --- Taxation --- Personal Income, Wealth, and Their Distributions --- Taxation, Subsidies, and Revenue: General --- National Government Expenditures and Related Policies: General --- Education: General --- Public finance & taxation --- Education --- Personal income --- Revenue administration --- Expenditure --- Subnational tax --- Income --- Revenue --- Expenditures, Public --- Mexico --- Intergovernmental fiscal relations --- Economic policy.

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In China, most of the service delivery responsibilities are assigned to the subnational governments. Yet for reasons of efficiency in tax collection and administration, the central government collects revenues far in excess of its expenditure needs. In 2003 the central government collected 70 percent of consolidated revenues but accounted for only 30 percent of consolidated expenditures. The initial fiscal surplus of the central government enables it to use its spending power to provide financing to subnational jurisdictions for the achievement of national objectives and to influence local priorities. This paper examines the incentives associated with the design of such transfers and their implications for the efficiency and equity of public service provision and accountable local governance in China. The paper argues that the existing design of such transfers is not consistent with efficiency and equity considerations. It further undermines local autonomy without enhancing local accountability while creating incentives for imprudent fiscal management. Its main limitations include a complex and opaque system, a piecemeal approach to gap filling, lack of consistency of design with objectives, focus on input controls without regard for output accountability, incentives to support an antiquated management paradigm, a one-size-fits-all approach to local financing, and lack of transparency and regulatory framework for the intergovernmental transfer system. The paper makes specific suggestions on a reform of this system to overcome these limitations and on better use of fiscal transfers to create responsive, responsible, equitable, and accountable local governance in China.

Accounting --- Bank Policy --- Debt Markets --- Equity --- Exchange --- Expenditure --- Expenditures --- Finance --- Finance and Financial Sector Development --- Fiscal Adjustment --- Income Tax --- Income Taxes --- Intergovernmental Fiscal Relations and Local Finance Management --- Intergovernmental Transfer --- Intergovernmental Transfers --- Level Playing Field --- Local Governments --- Macroeconomics and Economic Growth --- Options --- Personal Income --- Public and Municipal Finance --- Public Finance Decentralization and Poverty Reduction --- Public Sector Management and Reform --- Return --- Revenue --- Revenues --- Subnational Governance --- Tax --- Tax Collection --- Taxation and Subsidies --- Urban Development --- Urban Economics --- Urban Governance and Management

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Comparative Fiscal Federalism provides a full-scale comparative analysis of the tax jurisprudence of the judicial systems of the European Union (EU) and the United States (US). Judicial review of taxation in the world’s two most economically significant multistate systems has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice (ECJ) has been much more aggressive in striking down Member State income tax rules than has the US Supreme Court in comparable cases. This book – now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market?

Taxation --- Intergovernmental fiscal relations --- Droit fiscal --- Relations fiscales intergouvernementales --- Law and legislation --- Congresses --- Congrès --- Double taxation --- Income tax --- Tax incidence --- Taxing power --- States --- States. --- Court of Justice of the European Communities --- United States. --- Court of Justice of the European Communities. --- Congrès --- Congresses. --- Income tax - Law and legislation - European Union countries - Congresses --- Tax incidence - European Union countries - Congresses --- Double taxation - European Union countries - Congresses --- Tax incidence - United States - States - Congresses --- Taxing power - United States - States - Congresses --- Droit fiscal comparé --- Double imposition --- Discrimination --- Avantages fiscaux --- Impôt sur les revenus --- Non-résidents --- Clause de la nation la plus favorisée

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Intergovernmental fiscal relations --- Fiscal policy. --- Federal government --- Comparative government. --- Regionalism --- Relations fiscales intergouvernementales --- Politique fiscale --- Fédéralisme --- Institutions politiques comparées --- Régionalisme --- Economic aspects. --- Aspect économique --- Économie publique --- BPB1106 --- Gouvernement --- Openbare financiën --- Regering --- Fédéralisme --- Institutions politiques comparées --- Régionalisme --- Aspect économique --- Comparative government --- Fiscal policy --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Finance, Public --- Local finance --- Tax policy --- Taxation --- Economic policy --- Division of powers --- Federal-provincial relations --- Federal-state relations --- Federal systems --- Federalism --- Powers, Division of --- Provincial-federal relations --- State-federal relations --- Political science --- Central-local government relations --- Decentralization in government --- Comparative political systems --- Comparative politics --- Government, Comparative --- Political systems, Comparative --- Economic aspects --- Law and legislation --- Government policy --- government --- rząd --- valtioneuvosto --- kormány --- guvern --- valitsus --- governo --- vyriausybė --- gvern --- Regierung --- vlada --- qeveri --- правителство --- κυβέρνηση --- влада --- regering --- valdība --- vláda --- Gobierno --- gouvernement national --- hallitusrakenne --- órgano de gobierno de ente preautonómico --- statsstyrelse --- valtion hallitus --- gabinete --- national government --- vládní kabinet --- Kabinett --- végrehajtó hatalmi ág --- nemzeti kormány --- nationell regering --- riigi valitsus --- gobierno nacional --- nacionalna vlada --- structură guvernamentală --- složení vlády --- Gobierno autonómico --- valsts valdība --- qeveri kombëtare --- estrutura governamental --- vyriausybės struktūra --- governo regionale --- zloženie vlády --- Bundesregierung --- struktura e qeverisë --- valitsusstruktuur --- šalies vyriausybė --- government structure --- kabinet --- kormányzati szerkezet --- vláda složeného státu --- nationale Regierung --- kormányzat --- governo nazionale --- celostátní (federální) vláda --- Κυβέρνηση της χώρας --- national regering --- Landesregierung --- valdības struktūra --- governo nacional --- vládny kabinet --- gobierno regional --- nationale regering --- javno gospodarstvo --- viešoji ekonomika --- public economy --- οικονομία του δημόσιου τομέα --- ekonomija pubblika --- julkinen talous --- openbare financiën --- valsts ekonomika --- öffentliche Wirtschaft --- јавна економија --- veřejný sektor --- economía pública --- avaliku sektori majandus --- offentlig ekonomi --- economia pública --- државна привреда --- gospodarka publiczna --- javna ekonomija --- verejné hospodárstvo --- economia pubblica --- ekonomi publike --- statshusholdning --- държавна икономика --- economie publică --- állami gazdálkodás --- státní hospodářství --- obecní hospodářství --- Staatswirtschaft --- државна економија --- државно стопанство --- valstybinė ekonomika --- rialtas --- geilleagar poiblí --- Économie publique