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Tax Decentralization and Public Deficits in OECD Countries

Baskaran, Thushyanthan

Publius, 2012-10, Vol.42 (4), p.688-707 [Periódico revisado por pares]

Oxford: Oxford University Press

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Título:
Tax Decentralization and Public Deficits in OECD Countries
Autor: Baskaran, Thushyanthan
Assuntos: Analysis ; Autonomy ; Belgium ; Decentralization ; Decentralization in government ; Deficits ; Economics ; Estimated taxes ; Federal budget deficit ; fiscal federalism ; Fiscal policy ; Fiscal theory ; Government ; Government decentralization ; Government regulation ; Government spending ; Gross domestic product ; Industrialized nations ; Jurisdiction ; Laws, regulations and rules ; Nationalekonomi ; OECD ; Panel Data ; policy ; politics ; Public finance ; Public Sector ; Revenue sharing ; Spain ; Stability ; Tax and expenditure limitations ; Tax law ; Taxation ; Taxes
É parte de: Publius, 2012-10, Vol.42 (4), p.688-707
Notas: ObjectType-Article-1
SourceType-Scholarly Journals-1
ObjectType-Feature-2
content type line 23
Descrição: 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.
Editor: Oxford: Oxford University Press
Idioma: Inglês

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Tax Decentralization and Public Deficits in OECD Countries

Baskaran, Thushyanthan

Oxford: Oxford University Press

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