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An Essay on Fiscal Federalism
... Astfel, proiectarea instituţiilor descentralizate este o operaţiune complexă, care trebuie să ţină cont de numeroase dimensiuni, criteriile foarte generale având doar rolul de ghidare. Liniile directoare, predominante în literatura de specialitate pentru a rezolva problema atribuirii puterii în sectorul public susţin că politicile care implică efecte de propagare inter jurisdicţională necesită centralizare sau coordonarea procesului decizional descentralizat pentru a spori eficienţa (Tiebout, 1956, Musgrave, 1983, Oates, 1999. În linii mari acest lucru înseamnă că redistribuirea, stabilizarea şi furnizarea de bunuri publice naţionale ar trebui să fie centralizate. ...
... Wallace Oates, care devine un susţinător al modelului Tiebout, a dat conţinut empiric teoriei şi a adus ideea în domeniul economiei publice. Oates (1972Oates ( , 1999 porneşte de la ideea că scopul propriu-zis al restructurării sectorului public nu poate fi pur şi simplu descentralizarea. Sectorul public, în aproape toate ţările, este format din mai multe niveluri diferite. ...
... Teorema descentralizării lui Oates se bazează pe presupunerea că guvernul central este incapabil să distingă politicile publice pe o bază regională. Această ipoteză a fost uneori justificată de un avantaj informaţional al guvernelor locale cu privire la caracteristicile sociale şi economice ale regiunilor (Oates, 1999). ...
„Construcția socială a administrației publice” este o carte despre natura şi scopul
administraţiei publice. Înserează un corp de cunoştinţe dezvoltate mai degrabă în cadrul ştiinţelor sociale, decât în cadrul dreptului administrativ. Categoriile specifice domeniului - birocraţie, interes public, autonomie şi descentralizare ca instituţii
utopice de asigurare a bunăstării, putere discreţionară şi efectele acesteia etc sunt prezentate cu o detaşare considerabilă de abordări juridice şi manageriale, punând în valoare factorii sociali, relaţiile de putere, procese şi logici de acţiune administrativă.
... In "An Essay on Fiscal Federalism", Oates argued that the consumption and distribution of public goods and services should be limited to the level of government closest to the citizens, as this allows for better alignment with their preferences. He suggested that economic well-being would improve at the federal level when fiscal decentralization is implemented [21]. The benefits of decentralization were first discussed in Tiebout's work, which emphasized that these gains are enhanced by migration but not entirely dependent of the movements of local residents [2]. ...
... We consider a total of nine variables, as specified in equation (21). The datasets for these variables were obtained from the National Statistics Office (NSO) of Mongolia, covering the period from 2013 to 2022 in the 21 provinces. ...
... As shown in Table 5, the correlations of LPETR, LPRTR, LVTR, and LOTR with LDR are negative. This negative correlation is consistent with the coefficients δ 11 < 0, δ 12 < 0, δ 13 < 0, and δ 14 < 0 of equation (21). However, the coefficients such as δ 2 > 0, δ 4 > 0, and δ 5 < 0 of LEG, LBIR, and LRGDPG on LDR are not consistent in terms of the sign. ...
Many countries have been striving to equalize the balance between the central government and sub-government financial disparities without considering political interference. This paper aims to summarize the theory of local financial federalism and propose an unprecedented model for identifying the factors that affect local financial dependence. The proposed model is based on a theoretical framework incorporating five assumptions and is applied through panel regression analysis. Utilizing panel data from 2013 to 2022 in 21 provinces of Mongolia, a total of nine variables have been identified and econometrically tested within the proposed model. The findings from the panel regression analysis reveal that local budget investment, local personal income tax, local property tax, and other local taxes positively impact the reduction of local financial dependence. However, it is observed that an increase in local budget expenditures and GDP leads to an escalation in local financial dependence.
... The capacity of subnational governments in making fiscal decisions independent of the central government is important (Organisation for Economic Cooperation and Development (OECD), 2019). By and large, decentralisation, the transfer of power to local people to run their governments and provide their public goods, is an instrument being employed to improve the public sector's performance (Oates, 1972(Oates, , 1999. 1 Decentralisation is a means to accelerate development, especially in developing nations (Smoke et al., 2013;OECD, 2019). Based on economies of scale, which arises from externalities/spillovers and factors mobility across jurisdictions, central planning may be preferred to decentralisation as the central government may be able to adequately internalise the effects of economic activities (Veiga et al., 2015). ...
... A federal state by the constitution (e. g., Nigeria) may be less decentralised than a nominally unitary state (e. g., the United Kingdom). By and large, in economics, all public sectors are more or less decentralised as different levels of government are in charge of the production of various public goods and services with different levels of authority (Oates, 1972(Oates, , 1999. Governments at various levels exercise some fiscal authority over their jurisdictions for multiple government levels to perform their duties. ...
... Decentralisation helps to accelerate development, tailor public outputs towards local needs, and bring the government closer to the governed (Oates, 1999). The effects of decentralisation in many other policy areas have been studied. ...
Decentralisation promises efficiency gains and improved access to public goods and services, especially at the local level. Under a decentralised governance arrangement, regional and environmental peculiarities are considered prominently in delivering public goods and services. Given the impact of the environment in influencing sanitation and water services, particularly water provision, this study examines the effect of decentralisation, as measured by revenue share and expenditure share, on access to improved sanitation facilities and drinkable water. Exploiting the variation in the access to sanitation facilities and drinking water using the Hausman-Taylor estimator, this study suggests a positive impact of decentralisation on the access to sanitation and drinkable water.
... Em meio às discussões sobre a descentralização versus centralização na aplicação da lei penal, muitas vezes negligenciamos uma questão mais sutil: quais aspectos dos serviços policiais se beneficiariam de uma abordagem descentralizada e quais não? Essa indagação levanta uma questão normativa crucial relacionada a quais serviços públicos devem ser atribuídos ao governo centralizado e quais devem ser entregues à jurisdição do governo descentralizado, uma consideração fundamental na teoria do federalismo fiscal (Anderson, 2010;Oates, 1972Oates, , 1999. A abordagem convencional do federalismo fiscal se concentra na organização vertical do setor público com o objetivo de determinar quais funções e ferramentas são mais adequadas para centralização e quais devem ser gerenciadas pelos níveis descentralizados do governo (Oates, 1999). ...
... Essa indagação levanta uma questão normativa crucial relacionada a quais serviços públicos devem ser atribuídos ao governo centralizado e quais devem ser entregues à jurisdição do governo descentralizado, uma consideração fundamental na teoria do federalismo fiscal (Anderson, 2010;Oates, 1972Oates, , 1999. A abordagem convencional do federalismo fiscal se concentra na organização vertical do setor público com o objetivo de determinar quais funções e ferramentas são mais adequadas para centralização e quais devem ser gerenciadas pelos níveis descentralizados do governo (Oates, 1999). ...
... A alocação criteriosa dessas responsabilidades em diferentes esferas de governo pode resultar em aprimoramentos significativos na prestação desses serviços à comunidade. Portanto, a análise ponderada das características específicas dos serviços policiais em relação à centralização ou descentralização é essencial para otimizar sua eficiência e eficácia, considerando as nuances de cada contexto governamental (Anderson, 2010;Oates, 1972Oates, , 1999. Um sistema policial engloba uma ampla gama de serviços, desde infrações penais de menor potencial ofensivo até a repressão a crimes transnacionais, que podem ser atribuídos a diferentes níveis de governos para obter melhores resultados. ...
A descentralização dos serviços policiais, marcada pela transferência de responsabilidades para níveis de governo mais próximos à comunidade, tem suscitado debates intensos no meio acadêmico e político, particularmente nos Estados Unidos onde essa discussão começou na década de 1930 e ganhou força empírica no final dos anos 1960. O sistema policial americano é notável por sua descentralização, com mais de 15.500 agências locais. Críticas à fragmentação das forças policiais apontam para a ineficiência, a dificuldade de coordenação e a rivalidade entre agências, além de lacunas na comunicação e deficiências no treinamento. Contudo, estudos da década de 1970 destacaram a eficiência superior das forças de menor porte.
Os sistemas policiais podem ser classificados em centralizados, onde o governo nacional detém toda a responsabilidade pela aplicação da lei, ou descentralizados, que dividem tais responsabilidades entre diferentes níveis de governo. Esta descentralização, ou municipalização da segurança pública, visa aproximar a administração da lei das comunidades locais, fortalecendo as guardas municipais para responder melhor às necessidades específicas das comunidades.
No Brasil, o Estatuto Geral das Guardas Municipais, estabelecido pela Lei nº 13.022 de 2014, marcou um ponto de inflexão legal para a descentralização policial, regulamentando a cooperação das guardas municipais com outros órgãos de segurança. O Decreto nº 11.841 de 2023 reforçou esse marco, delineando as competências das guardas municipais em prevenção e repressão ao crime, alinhado com a Lei do Susp.
A descentralização também levanta a questão sobre quais serviços policiais se beneficiam dessa abordagem e quais não, uma discussão central na teoria do federalismo fiscal. Enquanto o decreto federal recente clarifica as funções preventivas das guardas municipais, enfatiza a necessidade de uma atuação integrada com outros órgãos de segurança, respeitando os direitos fundamentais e contribuindo para a paz social.
O reconhecimento das guardas municipais como órgãos operacionais do Sistema Único de Segurança Pública pelo STF em 2023, além de regulamentações recentes, destacam a crescente importância da descentralização na segurança pública, apontando para a necessidade de estudos mais sistemáticos e comparativos para compreender plenamente seus impactos.
... Salah satu instrumen kebijakan yang sering digunakan untuk mengurangi ketimpangan antar wilayah adalah kebijakan redistribusi fiskal. Menurut teori redistribusi fiskal yang diusulkan oleh Oates (2004), pemerintah pusat dapat mengurangi ketimpangan antar wilayah dengan mengalokasikan anggaran yang lebih besar kepada daerah-daerah yang tertinggal. Ini bisa berupa subsidi, bantuan pembangunan infrastruktur, atau transfer dana dari pusat ke daerah untuk program-program spesifik yang ditujukan bagi peningkatan kesejahteraan di wilayah tersebut. ...
... Desentralisasi fiskal memungkinkan pemerintah daerah memiliki kewenangan lebih besar dalam pengelolaan pendapatan dan pengeluaran mereka, yang diharapkan dapat meningkatkan efisiensi alokasi sumber daya dan mempercepat pembangunan ekonomi di tingkat lokal. MenurutOates (2004) dalam teorinya tentang desentralisasi fiskal, kebijakan ini dapat meningkatkan efisiensi ekonomi karena pemerintah daerah lebih memahami kebutuhan dan kondisi lokal dibandingkan pemerintah pusat. Di Indonesia, desentralisasi fiskal mulai diterapkan secara luas setelah berlakunya Undang-Undang No. 22 Tahun 1999 tentang Otonomi Daerah dan Undang-Undang No. 25 Tahun 1999 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah. ...
Tujuan penyusunan buku ini adalah untuk membantu para pembaca, memahami bahwa isi buku ini merupakan bagian tidak terpisahkan dan sangat penting dalam kelangsungan pembangunan regional masa sekarang dan masa yang akan datang. Buku ini berisi materi yang dapat digunakan baik oleh tenaga pengajar maupun mahasiswa, serta para pembaca umumnya untuk menambah wawasan berpikir dan ilmu yang berkenaan dengan Ekonomi dan Bisnis.
Buku ini terdiri dari 11 Bab yang membahas tentang: Bab 1 Definisi dan Ruang Lingkup Ekonomi Regional Bab 2 Konsep Ekonomi Regional
Bab 3 Konsep Pendapatan Regional
Bab 4 Teori Basis Ekonomi
Bab 5 Teori Pertumbuhan Ekonomi Wilayah
Bab 6 Analisis Potensi Relatif Perekonomian Wilayah
Bab 7 Aglomerasi Ekonomi dan Biaya Transportasi
Bab 8 Konsep Ekonomi Perkotaan
Bab 9 Teori Lokasi
Bab 10 Kebijakan Regional
Bab 11 Peluang Dan Tantangan Kerjasama Perekonomian Regional
Buku ini dapat terwujud dan diterbitkan hanya dengan modal semangat kolaborasi yang solid tim penulis yang berasal dari berbagai Perguruan Tinggi dan Instansi. Penyusunan buku ini juga merupakan implementasi Tri Dharma Perguruan Tinggi.
... Small municipalities with insufficient administrative and financial capacity, otherwise overwhelmed by primary responsibilities in local infrastructure, social services or schooling, face a dilemma of choosing the administratively "safe" solution or trying to deliver more sustainable outcomes. On the other hand, if Oates (1999) and Klugman (1994) are right that local governments better understand local needs, decentralisation may produce more sustainable outcomes, resulting from increased local participation and accountability (e.g. Ebel and Yilmaz, 2002;Putnam et al. 1993). ...
Awarding public contracts using evaluation criteria that consider price and quality (MEAT) rather than the lowest price allows contracting authorities to pursue broader societal goals, thereby maximising the potential of value for money. This potential becomes even more important when procuring contracts funded by European Structural and Investment Funds (ESIF), which aim to promote environmental sustainability, encourage innovations, and support small and medium-sized enterprises. Despite this, there is a limited understanding of how public authorities adopt MEAT award criteria in procurement contracts co-funded by ESIF resources. Therefore, this paper investigates the effect of ESIF on adopting MEAT in the procurement practices of Slovak regional and local authorities. Using a unique dataset of below and above-threshold contracts, we find a positive effect of ESI co-funding on adopting MEAT criteria. However, this positive effect is significant only when projects are procured using more flexible and straightforward below-threshold procurement procedures. Accounting for prior experience and challenges of complying with above-threshold procurement procedures, the findings underline the importance of organisational capacity in navigating through burdensome procurement and ESIF regulations to obtain the best value using taxpayers’ money.
... On the one hand, normatively oriented conceptions favorable to decentralization emphasize benefits such as greater ability to adapt to the preferences of citizens, efficiency in the composition of costs from the chance to explore local and greater efficiency advantages in the management and participation of citizens on the topics of interest [1][2][3] . On the other hand, there are those that associate decentralization to worsening/furthering inequality, rising levels of corruption, losses in economies of scale and vulnerability of local governments to negative lateral externalities 4,5 . The latter generally points to two alternatives: maintaining certain tasks and centralized structures or building mechanisms of vertical and horizontal coordination that can minimally compensate the negative effects intrinsic to the decentralized system. ...
In a context that combines decentralization and underfunding of public health policy, Brazilian municipalities expressively extend their spending in this sector, allocating a proportion of their own revenues (direct taxation added to the mandatory intergovernmental transfers from the Union and the states) at levels above the ones that are constitutionally determined. However, there have been incipient studies investigating the expenditure composition on health in these federative units, in order to describe its main characteristics and explanations. In order to contribute to eliminating this gap, this article explores some associations between attributes of the municipalities (population size, region of the country, the proportion of older adults, child mortality, hiring private services and SUS transfer) and health expenditure implemented with the municipalities' own recipes. The study used descriptive statistics and multiple linear regressions in order to investigate such associations with data for 2010. The results point to tax inequities in the sector when comparing municipalities of different population groups and socioeconomic conditions, including the perception of important differences in terms of per capita spending on the analyzed expenditure items.
... Dengan mendorong partisipasi aktif masyarakat di tingkat lokal, desentralisasi bertujuan untuk meningkatkan transparansi dan akuntabilitas, serta mengurangi korupsi (W. E. Oates, 2004). Analisis kami menunjukkan bahwa hubungan antara "decentralization" dan "local government" sangat kuat, menandakan konsensus dalam literatur yang mendukung desentralisasi sebagai alat untuk penguatan pemerintahan lokal. ...
Desentralisasi telah lama diakui sebagai strategi penting dalam pengelolaan pemerintahan dan pembangunan yang efektif. Dengan memperkenalkan lebih banyak otonomi pada tingkat lokal, desentralisasi berpotensi meningkatkan keberhasilan pengelolaan kesehatan publik, pengembangan sosial ekonomi, dan penerapan praktik-praktik pembangunan berkelanjutan. Melalui analisis bibliometrik menggunakan VOSviewer, studi ini mengeksplorasi bagaimana konsep desentralisasi diintegrasikan dalam literatur ilmiah, dengan fokus pada hubungannya dengan pemerintahan lokal, kesehatan publik, dan pembangunan berkelanjutan. Hasil analisis menunjukkan bahwa desentralisasi sangat terkait dengan peningkatan partisipasi dan responsivitas dalam pemerintahan lokal, serta memiliki hubungan yang signifikan dengan pengelolaan kesehatan dan praktik pembangunan yang berkelanjutan. Meskipun desentralisasi menawarkan banyak manfaat, terdapat tantangan dalam penerapannya yang memerlukan perancangan kebijakan yang cermat dan adaptasi terhadap konteks lokal. Studi ini menyimpulkan bahwa integrasi desentralisasi dalam kebijakan dan praktek pengembangan masyarakat dapat secara substansial meningkatkan efektivitas pengelolaan sumber daya dan pelayanan publik, dengan beberapa rekomendasi untuk penelitian masa depan yang lebih mendalam.
... Additionally, decentralized governance enhances the capacity of regional parties to adapt policies to the context 16 . Devolving autonomy of climate policy to decentralized entities empowers them to integrate local knowledge, capacities, and resources when crafting solutions that fit unique conditions of the environment, society, and economy 5 . ...
The growing influence of regional governments in shaping climate policy and driving the renewable energy transition in multilevel democracies like Spain provides incentives for parties in favor of decentralization to emphasize these issues. Recent research has shown that such parties act as climate pioneers at the regional tier of government, driven by their desire to assert stronger subnational authority. To investigate these dynamics at the national level, this article examines the manifestos of the parties that won seats in the 2016, 2019, and 2023 Spanish national elections. The empirical findings suggest that parties are more likely to prioritize climate change and the renewable energy transition if they are pro-decentralization. By emphasizing how multilevel governance strengthens these priorities through party competition and the quest for regional autonomy, this article fills an important gap spanning decentralization and policy preferences related to climate and renewable energy.
... Potansiyel refah kazançlarının oluşmasına ilişkin temel dayanak ise birbirinden farklı mekânsal özelliklere sahip; dolayısıyla talep ve beklentileri farklılaşan heterojen yapıdaki idari birimlerin varlığıdır (Wallis ve Oates, 1988: 12). Bu koşullar altında merkezi idare tarafından homojen bir hizmet sunumunun toplumsal refahı iyileştirmeyeceği çok net bir şekilde görülmektedir (Oates, 1999(Oates, : 1123. Söz konusu heterojen yapı yerel idarelerin farklı vergi ve harcama paketleri sunmasına yol açmaktadır. ...
Küresel Risk Algılama Anketi verilerine göre kısa ve uzun vadede dünyanın karşılaşacağı en önemli sorunlar arasında gösterilen çevresel sorunlar, kamu maliyesinin sürdürülebilirliği bakımından ciddi bir konu olma özelliğine sahiptir. Mali otoritenin alt idari birimler ile paylaşımını konu edinen mali yerelleşme, genellikle ekonomik büyüme literatürü çerçevesinde incelenmektedir. Geleneksel yaklaşıma göre mali yerelleşme ekonomik büyümeye arasında pozitif yönlü bir ilişki vardır. Yani mali yerelleşme ekonomik büyümeyi artırmaktadır. Buna karşın sürdürülebilir kalkınma kavramının önem kazandığı günümüzde mali yerelleşmenin çevresel etkileri ihmal edilmektedir. Teori mali yerelleşmenin çevresel etkilerini iki hipotez ile açıklamaktadır. Dibe doğru yarış hipotezi mali yerelleşmenin çevresel bozulmayı artırdığını ileri sürerken, zirveye doğru yarış hipotezi ise mali yerelleşmenin çevresel bozulmayı azalttığını savunmaktadır. Bu bağlamda bu çalışmada mali yerelleşmenin çevresel bozulma üzerindeki etkisi dibe doğru yarış ve zirveye doğru yarış hipotezleri çerçevesinde 18 OECD ülkesinde 2000-2020 dönemi için eşbütünleşme tekniği ile araştırılmaktadır. OECD ülkeleri genellikle sanayileşmiş ülkeler olup, dünyadaki CO2 salınımında önemli düzeyde etkilere sahiptir. Elde edilen bulgulara göre OECD ülkeleri için harcama yerelleşmesi çevresel bozulmayı artırmaktadır. Bu, OECD ülkelerinde mali yerelleşmenin çevresel etkileri bakımından dibe doğru yarış hipotezinin geçerli olduğunu göstermektedir. Bu bulguların ortaya çıkmasında OECD ülkelerinde çevresel bozulma ile direkt ilgili ulaşım, kentleşme ve altyapı sektörlerine dönük kamusal harcamaların %55’ini yerel idarelerin gerçekleştiriyor olması muhtemel bir gerekçe olarak gösterilebilir.
... Keuangan daerah adalah hak dan kewajiban pemerintah daerah yang dapat dinilai dengan uang, yang tertuang dalam Anggaran Pendapatan dan Belanja Daerah (APBD). Kebijakan desentralisasi fiskal memberikan kewenangan penuh kepada daerah untuk mengelola keuangan daerah sesuai potensi, kondisi, dan kebutuhan daerah (Oates, 1999;Bahl & Linn, 1992). Hal ini membawa konsekuensi bahwa dalam pelaksanaan otonomi daerah tidak hanya dilihat dari seberapa besar daerah akan memperoleh sumber-sumber pendapatan, tetapi hal tersebut harus dibarengi dengan sejauh mana instrumen atau sistem pengelolaan keuangan daerah mampu memberikan nuansa manajemen keuangan yang efektif, efisien, partisipatif, adil, dan transparan, sehingga keuangan daerah dapat dikelola dan dapat dipertanggungjawabkan pengelolaannya oleh pemerintah daerah secara terbuka, profesional, dan akuntabel (Bovens et al., 2014). ...
Pertanggungjawaban anggaran merupakan salah satu pilar penting dalam tata kelola pemerintahan yang baik. Banyaknya tuntutan akuntabilitas oleh lembaga publik yang berhubungan penggunaan anggaran publik merupakan hal yang penting dan harus dipertanggungjawabkan oleh tiap daerah melalui APBD. Penelitian ini bertujuan mengethaui faktor penghambat dalam pengimplementasian kebijakan pertanggungjawaban pelaksanaan APBD, oleh karena itu penelitian ini dilakukan di Dinas Pengelola Keuangan dan Asset Daerah (DPKAD) yang mengatur mengenai keuangan Anggaran Pendapatan dan Belanja Daerah (APBD) di Kabupaten Enrekang. Metode yang digunakan yaitu metode penelitian kualitatif denagn hasil penelitian, yaitu: 1) Ditinjau dari aspek komunikasi, pertanggungjawaban APBD Kabupaten Enrekang belum berjalan optimal karena belum maksimalnya faktor transmisi antara pembuat kebijakan dengan implementator, 2) Ditinjau dari aspek Sumber daya, terkhusus dengan dukungan sumber daya aparatur relative belum memadai, 3) Ditinjau dari apek disposisi belum berjalan secara efektif, disebabkan dalam pengangkatan birokrasi belum sepenuhnya mengikuti koridor kepegawaian, 4) Ditinjau dari aspek struktur birokrasi terkait dengan Standar Operasional Prosedur masih belum sepenuhnya dilaksanakan dengan baik karena belum adanya aturan yang menngatur akan hal tersebut. Berdasarkan hasil penelitian tersebut, penulis menyarakan untuk perlu adanya penyelarasan Perda yang mengatur pengelolaan keuangan daerah, peningkatan SDM yang terkait lansung dengan pengelolaan keuangan dan pertanggungjawaban APBD, perlunya pengakjian pemberian intensif berdasarkan beban kerja, pengangkatan birokrasi berdasarkan kompetensi, komitmen, dan integritas, berbagai upaya ini disarankan untuk meningkatkan implementasi kebijakan pertanggungjawaban pelaksanaan APBD di Kabupaten Enrekang. Budget accountability is one of the important pillars of good governance. The many demands for accountability by public institutions related to the use of public budgets are important and must be accounted for by each region through the APBD. This research aims to find out the inhibiting factors in implementing accountability policies for implementing the APBD, therefore this research was conducted at the Regional Financial and Asset Management Service (DPKAD) which regulates the finances of the Regional Revenue and Expenditure Budget (APBD) in Enrekang Regency. The method used is a qualitative research method with research results, namely: 1) Viewed from the communication aspect, Enrekang Regency APBD accountability has not run optimally because the transmission factor between policy makers and implementers has not been maximized, 2) Viewed from the resource aspect, especially with source support apparatus capacity is relatively inadequate, 3) The review of aspects of disposition has not been carried out effectively, because the bureaucratic wiring has not fully followed the personnel corridors, 4) The review of aspects of the bureaucratic structure related to Standard Operating Procedures has still not been fully implemented properly because there are no regulations in place regulate this. Based on the results of this research, the author suggests the need for harmonization of regional regulations governing regional financial management, improvement of human resources directly related to financial management and APBD accountability, the need for intensive assessment based on workload, ordering refinement based on competence, commitment and integrity, these various efforts It is recommended to improve the implementation of APBD accountability policies in Enrekang Regency.
... Decentralization encompasses various dynamic theoretical and practical concepts and has become a focal point of discussion in underdeveloped countries. The decentralized theoretical evolution can be drawn from first-generation theories supporting for more expenditure decentralization (Oates, 1972a(Oates, , 1999 while secondgeneration theories highlighting augmented tax based devolution with a reflection of political economic dynamics (Tiebout, 1956). Widespread scholarly work has widely discovered the weaknesses and strengths of federal governance systems. ...
Rural infrastructure development is crucial for achieving sustainable development. It enhances quality of life, improves connectivity, promotes economic growth, and supports food security. Whereas rural infrastructure development is influenced by fiscal decentralization, which enables local administrations to prioritize investments and allocate resources based on local needs and priorities. Given this background, this empirical study investigates the impact of devolution reform policy on rural infrastructure development in Pakistan, employing the Stackelberg model. The findings exhibit a positive relationship between subnational government spending through decentralization and the accessibility to transport and communication services, rural development, and development of irrigation infrastructure. The theoretical model proposes that decentralized information permits efficient decision‐making, with local authorities better equipped to deliver public services aligned with local preferences. Increased public utilization of services is expected as a result of decentralization. The combination of empirical analysis and theoretical foundations suggests that the 2001 decentralization policy enhances the accountability of subnational governments. By providing them with more informed and essential benefits for resource allocation according to voter priorities, this policy ultimately increases the efficiency of public expenditures in achieving sustainable development.
... This responsiveness is particularly crucial in water management, where timely interventions can prevent crises such as water shortages and infrastructure failures. Theoretical models of decentralization also emphasize the potential for innovative problem-solving at the local level, driven by closer interactions between service providers and users (Oates, 1999). ...
The decentralization of Water Service Authority (WSA) from District Municipalities to Local Municipalities in South Africa aims to enhance service delivery, improve efficiency, and foster local accountability. This study investigates the potential benefits and challenges associated with this decentralization process. Through a comprehensive review of policy documents, case studies, and stakeholder interviews, this research explores the impact on water service quality, financial management, and community engagement. The findings suggest that decentralization can lead to more responsive and context-specific water management practices, although it also poses significant challenges in terms of capacity building and resource allocation.
... They then ask by what level of government public goods should be provided. This approach does not concern us here, because it assumes altruistic politicians and does not model them as maximizing their own utility (for surveys of this field of research, see Inman and Rubinfeld;Oates (1999) and (2005)). ...
Scholars of law and economics, or the economic analysis of law, apply the analytic concepts of economics to understand the causes, consequences, and optimal design of the law. Law and economics used to have a clear focus on the analysis of private law. Research on public law, including constitutional law, is a more recent development. Economists who were unhappy with the assumption of conventional economics whereby all relevant ‘rules of the game’ are given and that decisions have to be taken under these given (constitutional) rules, initiated the study of constitutional rules from an economic point of view. Scholars of constitutional economics, also known as constitutional political economy or constitutional law and economics, have broadened the scope of research by analyzing both the design of basic rule systems (constitutions) as well as the effects of these alternative basic rules using the standard method of economics, i.e., rational choice.
... Due to vertical fiscal imbalances, in particular, constituent units often rely on federal government transfers (Boadway & Shah, 2009;Cottarelli & Guerguil, 2015, p. 3). Negative or positive externalities increase the interdependence among the constituent units, encouraging coordination to foster the effectiveness and efficiency of policymaking (Oates, 1999(Oates, , p. 1131. Formal and informal interdependencies exist, in one way or another, in all federations. ...
The book Federalism and Democracy in Brazil and Beyond is the
result of the seminar on “Federalism in an Era of Emergencies”, which was
held in July 2023 at Fundação Getulio Vargas of São Paulo. The seminar
was organized by Fundação Getulio Vargas of São Paulo, The Federal
University of São Paulo, and Freie Universität Berlin. The event also received
support from the Forum of Federations, the São Paulo Research Foundation
(Fapesp)1, FGV Research, and the Council of Federation, launched in 2023
by the Brazilian government. It brought together international and Brazilian
academics, as well as practitioners. The seminar reflected on federalism
in a post-COVID-19 scenario, during which countries organized by this
form of territorial division of power experimented with different models
of confronting and managing the pandemic. Different instruments were
employed for intergovernmental cooperation and steered by national
governments. The pandemic highlighted the importance of federalism,
which was a core motivation for organizing the seminar.
Challenges such as climate emergency and democratic backsliding
represent contemporary contexts that take on particular contours in
federal, quasi-federal, and decentralized countries. This includes the need to
coordinate public policies across different spheres of government (Arretche,
2012; Schnabel, 2020), the potential of subnational governments to serve as
innovation laboratories, and the importance of (re)distributing resources, tax
authority, and policy responsibilities vertically and horizontally in the best
possible way (Fenna, 2022). At the same time, issues related to democratic
legitimacy take on even more complex contours in these countries, due
to different territorial allegiances and the challenge of party and electoral
systems that tend to be more pluralistic and multifaceted than those found
in unitary countries
... Sementara itu, transfer dana antarpemerintahan merupakan hal yang wajar dan umum terjadi di semua negara di dunia, terlepas dari sistem pemerintahannya (Fisher, 1996). Transfer tersebut diberikan dengan tujuan untuk menginternalisasikan eksternalitas fiskal yang muncul lintas daerah, memperbaiki sistem perpajakan, mengoreksi ketidakseimbangan fiskal, dan mengakomodasi pemerataan fiskal antardaerah (Oates, 1999 Gorodnichenko (2001), ditinjau dari teori perilaku konsumen, transfer antarpemerintahan seharusnya dapat mengurangi beban pajak bagi masyarakat daerah karena pemerintah daerah tidak harus menaikkan pajaknya untuk meningkatkan kualitas pelayanan publiknya. Oleh karena itu, berdasarkan analisis tersebut, pengeluaran pemerintah daerah dalam penyediaan barang publik tidak akan berbeda sebagai akibat dari penurunan pajak dan kenaikan transfer (Kuncoro, 2004). ...
Selama sepuluh tahun pelaksanaan desentralisasi fiskal di Indonesia, jumlah transfer ke daerah meningkat signifikan. Kenaikan tersebut diharapkan dapat mengurangi beban masyarakat tanpa mengorbankan kualitas pelayanan di daerah. Studi ini ingin mengetahui apakah transfer pemerintah pusat yang bersifat block grant memberikan dampak terhadap perilaku belanja pemerintah daerah. Dengan mengambil studi kasus di Provinsi Kalimantan Timur dan menggunakan metode Pool Least Square ditemukan adanya fenomena flypaper effect. Hasil ini memperkuat pandangan bahwa peningkatan transfer yang bersifat block grant akan mendorong peningkatan belanja daerah dibandingkan dengan upaya meningkatkan penerimaan daerah. Dengan demikian agar tujuan desentralisasi fiskal menuju kemandirian pendanaan pemerintah daerah tercapai, maka perlu diambil langkah untuk meminimalkan pengaruh flypaper effect.
... There is a wealth of research evidence that has shown the impact of federalism, or local government autonomy (Madies and Dethier, 2012). Theoretical studies focus on answering the question of whether to implement management decentralization initiatives for local governments on economic and social aspects (Tiebout, 1956;Buchanan, 1965;Oates, 1972). ...
This paper examines the impact of fiscal decentralization on foreign direct investment inflows (FDI) in Vietnam in 2018-2022. Using data from 63 provinces applying the fiscal decentralization system, we find that fiscal decentralization has a positive and statistically significant impact on inward FDI in Vietnam. After controlling for other factors, we use the panel estimation methods, least square dummy variables (LSDV), and one-step system generalized method of moments (S-GMM) to consider the endogeneity of fiscal decentralization. The results are robust, but only to the indicators of provincial revenues, extra revenues, and intergovernmental transfers. Policy implications are also presented.
... В. Оутс (W. E. Oates) вважає, що важливим елементом реформування бюджетної системи є забезпечення адміністративної спроможності для більш дієвої системи формування бюджетних доходів територіальних громад [10]. Важливим напрямом підвищення адміністративної спроможності є укрупнення територіальних громад з метою формування належного обсягу її ресурсів (матеріальних, фінансових, людських) для виконання поставлених завдань. ...
The aim of the article is to determine the economic essence of the financial capacity of territorial communities and to clarify its role in ensuring social and economic development. The article discusses approaches to the economic essence of the financial capacity of territorial communities. The authors disclose the essence of this economic category as the ability of a territorial community to form the amount of budget revenues, which is sufficient and adequate to the expenditure part of the budget, from which the list of public goods and services defined by law, which meet the established national standards and criteria, is financed; also to promote the processes of socioeconomic development of the community. The structure of financial resources of the territorial community is considered. It is determined that it is local taxes and fees that ensure the financial autonomy of local self-government bodies (LSGB). The need to strengthen the fiscal sustainability of the budgets of territorial communities as an element of ensuring their financial capacity is substantiated. One of the directions of implementation of this is to increase the fiscal significance of the property tax by improving the mechanism of its administration. The main determinants of ensuring the socioeconomic development of territories have been identified, the main place among which belongs to financial instruments. The relationship between the financial capacity of territorial communities and the Sustainable Development Goals (SDGs), which can be achieved at the local level, is studied. With the help of the Ishikawa diagram, measures to achieve SDG 8 (Decent Work and Economic Growth) are allocated, including stimulating the employment, ensuring the sustainable growth of the gross regional product, increasing the production efficiency and creating the financial opportunities for economic self-realization in relation to the financial capacity of the territorial community. It is noted that the use of financial preferences in order to stimulate economic activity in a territorial community can in some way reduce its financial capacity in the current period, but is aimed at increasing it in the medium and long term and strengthens the fiscal sustainability of local budgets.
... Así mismo, Castro indica en su prólogo (Piza Rodríguez, 2017) sobre los ingresos tributarios, que son pocos los alcaldes que toman decisiones que mejoren la situación fiscal de los municipios, más allá de solucionar problemas de déficit, de caja o tesorería a través de un reajuste del impuesto predial o del de industria y comercio, coincidiendo en ello Coronel Blanchar y Pérez Guerra (2023). Debido a lo anterior, en muchos municipios ha aumentado la dependencia de las transferencias nacionales, cayendo en ciclos de pereza fiscal, como lo exponen Lavrovskii et al. (2022), Muñoz Caicedo (2016), Oates (1999), Peterson (1997) ...
Objetivo: el objetivo de la presente investigación consistió en determinar cómo los municipios de Norte de Santander gestionaron los ingresos tributarios territoriales durante un periodo de ocho administraciones, abarcadas entre 1995 y 2023. Diseño/metodología: se implementó una metodología descriptiva y un diseño documental, utilizando herramientas de análisis financiero de variaciones porcentuales mediante análisis vertical y horizontal; igualmente, se ha planteado una medición mediante índices, los cuales se aplicaron en dos formas: interanualmente y para periodos de gobierno completo. Resultados: la investigación desarrollada permitió conocer, con base en la gestión de los ingresos de los municipios de Norte de Santander, la existencia de entidades territoriales donde se realiza un mayor esfuerzo fiscal en comparación con otros, a pesar de tener condiciones sociales y demográficas similares. Es así como, al observar el desempeño municipal en seis subregiones, se encuentran diferencias entre aquellas que comparten frontera con Venezuela y las que no. Conclusiones: en conclusión, se observa que en la mayor parte de los municipios el recaudo de ingresos tributarios obedece más a esfuerzos fiscales por periodos administrativos de algunos alcaldes y no a una cultura tributaria que sea permanente a lo largo del tiempo. Originalidad: el presente estudió permite conocer cómo las diferentes administraciones municipales en Norte de Santander han aportado a la consolidación de la descentralización a través de los ingresos tributarios, un tema frente que ha sido poco explorado en la literatura. Así mismo, permite realizar mediciones locales a partir de casos exitosos para una toma de decisiones que permitan gestionar mayores ingresos.
... What the advocates of resource control appear to describe when they speak of true federalism is fiscal federalism, wherein the federating units own and manage their resources and revenues but make a contribution to the central government to fund federal responsibilities. Fiscal federalism might also be an arrangement whereby the central government generates most of the revenues and shares such revenues with other strata of government (Oates, 1999;McKenzie, 2006;Ako, 2011b). Ako and Okonmah (2009) assert that the history of the Niger Delta vis-a-vis agitation for resource control is traceable to the era of slave trade abolition in 1807, where local traders engaged in 'resource control' agitations to participate actively in the trade in oil palm. ...
Natural resources are necessary for life and growth. Scarcity of resources,
environmental degradation, and unsustainable consumption sometimes
contribute to agitation or even violent conflict. The situation gets much
full of twists and turns when access to these natural resources become the
reason for a conflict. An expert on the economics of civil war, noted that
close to fifty armed conflicts active in 2001 had a strong link to natural
resource exploitation (Collier, 2009). The survival and the ultimate success
of any federal system depends on an acceptable control of resources and
functions among the three levels of government so that efficiency in the
use of scarce resources is encouraged, while reducing inequality in the
treatment of individuals and among different states (Lambert, 2006; USIP,
2007).
... Daerah tidak menjadi lebih mandiri, justru semakin bergantung pada pemerintah pusat (Ndadari dan Adi, 2008). Oates (1999) ...
Penelitian ini bertujuan untuk menganalisis terjadi atau tidaknya flypaper effect pada Belanja Daerah di Pemerintah Provinsi Sulawesi Selatan. Penelitian ini menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik dan sumber lain berupa data time series yang terdiri dari 15 tahun dari 2006 sampai 2020 di Provinsi Sulawesi Selatan. Data yang digunakan adalah data Belanja Daerah, Dana Alokasi Umum, Pendapatan Asli Daerah, dan PDRB Perkapita di Provinsi Sulawesi Selatan yang dianalisis menggunakan Model Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa selama periode pengamatan, Dana Alokasi Umum tidak berpengaruh terhadap Belanja Daerah di Provinsi Sulawesi Selatan sedangkan Pendapatan Asli Daerah berpengaruh positif terhadap Belanja Daerah. Adapun PDRB Perkapita justru berpengaruh negatif terhadap Belanja Daerah di Provinsi Sulawesi. Dari hasil penelitian ini menunjukkan Provinsi Sulawesi Selatan tidak mengalami Flypaper Effect tahun anggaran 2006-2020.
... Hal ini terjadi karena karena dalam sistem desentralisasi pemerintah daerah diberikan kewenangan dan tupoksi yang lebih luas untuk menentukan program-program atau kebijakan pembangunan serta layanan masyarakat yang lebih cocok dengan kebutuhan masyarakat setempat (Oates, 1999 Secara keseluruhan, penelitian kesejahteraan memiliki peran penting dalam membantu merumuskan kebijakan dan intervensi yang dapat meningkatkan kualitas hidup dan kesejahteraan masyarakat. Studi-studi ini memberikan pemahaman yang lebih baik tentang kompleksitas kesejahteraan dan membantu mengidentifikasi faktor-faktor yang perlu diperhatikan dalam upaya meningkatkan kesejahteraan individu, kelompok, dan komunitas secara keseluruhan. ...
The high rate of economic inequality in Jakarta, and the persistence of poverty problems in Jakarta which are not in line with the high APBD of DKI Jakarta raises many questions about what is the role of the DKI Jakarta provincial government in alleviating poverty and reducing economic disparities in DKI Jakarta province and whether DKI Jakarta Provincial Government's public policy has in accordance with the concept of welfare, equality of opportunity and social justice. This study aims to find out how the DKI Jakarta government's efforts and policies are in improving welfare and opening access to equality in various aspects for the people of DKI Jakarta. This type of research is qualitative research using case study research methods and collecting data through literature studies and document studies to complete the data needed in the research. With case studies of the Housing Development Program policy (Construction and Provincial Program Relocation), the Jakarta elderly card program (KLJ) theoretically explain that this policy is a DKI provincial government policy to alleviate poverty and reduce economic disparities that are appropriate with the concept of welfare, social justice, and the concept of equality in opportunity. The conclusions in this study are that the housing development program, KLJ, are one of the 2 DKI provincial government programs/policies to fight poverty and reduce economic disparities, and these three programs are theoretically in accordance with the concepts of Welfare, Social Justice, and equality of opportunity but theoretically practice still has many weaknesses Abstrak Tingginya angka ketimpangan ekonomi di Jakarta, dan masih eksisnya permasalahan kemiskinan di Jakarta yang tidak sejalan dengan tingginya APBD DKI Jakarta memunculkan banyak pertanyaan mengenai bagaimana peran pemprov DKI Jakarta dalam mengentaskan kemiskinan dan memperkecil disparitas ekonomi di provinsi DKI Jakarta dan apakah kebijakan publik Pemprov DKI Jakarta telah sesuai dengan konsep kesejahteraan, equality of opportunity dan keadilan sosial. Penelitian ini memiliki tujuan untuk Mengetahui bagaimana usaha dan kebijakan pemerintah DKI Jakarta dalam meningkatkan kesejahteraan dan membuka akses kesetaraan dalam berbagai aspek bagi masyarakat DKI Jakarta. Penelitian dengan jenis penelitian kualitatif dengan metode penelitian studi kasus dan mengambil data melalui studi kepustakaan dan studi dokumen untuk melengkapi data data yang dibutuhkan dalam penelitian. Dengan studi kasus kebijakan Program Pengembangan Perumahan (Pembangunan dan Relokasi Program Provinsi), program kartu lansia Jakarta (KLJ) secara teori menjelaskan bahwa kebijakan ini merupakan kebijakan pemprov DKI untuk mengentaskan kemiskinan dan memperkecil disparitas ekonomi yang sudah sesuai dengan konsep kesejahteraan, keadilan sosial, dan konsep kesetaraan dalam kesempatan. Simpulan dalam penelitian ini adalah program pengembangan perumahan, KLJ, merupakan salah 2 program/kebijakan pemprov DKI untuk melawan kemiskinan dan memperkecil disparitas ekonomi, dan ketiga program tersebut secara teoritis telah sesuai dengan konsep Kesejahteraan, Keadilan sosial, dan kesetaraan dalam kesempatan namun secara praktik masih memiliki banyak kelemahan
... Rajaraman y Vasishtha (2000) coinciden con este argumento y muestran cómo un incremento en una transferencia general de una rupia redujo la recaudación local en más de una rupia en 12 de 14 distritos de la India. Oates (1999), por su parte, ha defendido este tipo de transferencias, argumentando que son el vehículo apropiado para la generación de estándares comunes de servicio entre jurisdicciones con heterogéneas capacidades de recaudación fiscal. Agranoff (2012) ha estudiado los procesos de negociación asociados a las transferencias intergubernamentales y ha destacado cómo han pasado de ser un ejercicio rutinario de cumplimiento a un juego de negociación entre el gobierno central y subnacional, donde cada uno actuaría de manera antagónica pero cooperativa. ...
The following article studies the effects of the competition for funds among Chilean municipalities. For this, a group of local officers with experience bidding to the Fondo de Desarrollo Regional (FNDR) was interviewed. Regardless of its local relevance the competition for capital funds has been commonly scrutinized from a hierarchical perspective isolated from the administrative processes that took place before and after the fund’s distribution. The article shows that the competition for FNDR funds, despite securing the social return of investment, would favour better-off municipalities with larger populations jeopardizing the accomplishment of its objectives. Also, local projects would tend to seek central government compliance at the expense of what was locally proposed, evidencing an asymmetry between local and central officers. Finally, the competition would encourage the design of projects from a smaller magnitude and more visible for the community, thus affecting the development of the municipalities and the communities that inhabit them.
... But this does not signify that all political arrangements are "fiscally" federal; rather, it just means that any country attempting "fiscal decentralization" can adopt "fiscal federalism" as a set of recommendations. In actuality, fiscal federalism is a comprehensive normative framework for assigning duties to the different governmental levels and for choosing the appropriate fiscal instruments to carry out these obligations, according to Oates (1999Oates ( : 1120. ...
Nigeria's politics surrounding the distribution of federal money among the federating units have never been easy. Thus, this study looked into Nigeria's politics around revenue allocation and fiscal federalism in practice. In order to get some results, it used the secondary method of data collection and documentation analysis. The federalism idea served as the study's location and direction. According to the study, the revenue allocation formula is not so much used for allocating shares of the so-called national cake to different segments of the population as it is for preserving political stability, social justice, and fiscal efficiency-all of which are necessary for ensuring growth and sustainable development within the confines of well-defined national objectives. However, the report claimed that throughout time, the Nigerian federal government has usurped most powers and centralized resources at the expense of the federating units. As a result, there have been persistent calls for the federating units to have more authority and resources. These initiatives, which have included the politics of derivation, the reconsideration of the sharing formula, and the struggle for resource control, have frequently been confrontational and violent, dividing the nation along long-standing ethno-regional lines. The report made several recommendations, including the need to diversify the economy, guarantee justice, equity, and accountability, and devolve authority and resources through constitutional frameworks in order to maintain Nigeria's cohesion, stability, and existence.
... What may be concluded if tax price does not scale similarly -does this suggest rent capture by monopolistic municipal governments? The agenda is reminiscent of some lines of fiscal federalism research (Oates 1999). However, services and related infrastructure organised by special tax districts seem more likely to scale in the aggregate with a ∼ 1 , unless perhaps there are significant inter-jurisdiction spill-over benefits. ...
A growing body of urban research takes a natural science perspective on systems of cities as self-organising human clusters. From a systems perspective, this work, particularly the growing number of city scaling studies, introduces a determinism to studies of city size, efficiency and performance that may not sit well with regional science and urban economic planning models. It finds that agglomeration economies seem to follow regular scale-free power laws that reflect competitive dynamics within an entire interacting human system of cities and that a city’s performance is therefore statistically bounded by the whole system. Where does this leave empirical models of individual city performance and behavioural models of urban political economy that underpin them? The paper links two seminal economic models of the 20th century that were motivated to demonstrate the possibility of preference revelation for the ‘unpriceables’ that give cities their value. Tiebout’s and Coase’s models of social order both concern natural clustering principles, governed by voting with feet, voice and price. Voting with feet is a much more animalistic social ordering mechanism than voting with voice and the paper introduces the idea of scale-free Tieboutian models—natural science models of revealed preference for local public expenditure.
... In effect, local governments are multipurpose governments. Being the closest to the people, they will be more responsive to the particular preferences of their constituency and will be able to find new and better ways to provide public goods (Oates, 1999). As for Tanzi (1996), local governments provide political glue, especially for countries with regional ethnic diversity. ...
Since the return to civil rule in 1999, there has been sustained agitation for granting local governments autonomy as a prescription for them to deliver efficiently and effectively their assigned responsibilities. Thus, the article examines the local government system in Nigeria from both legal, fiscal, and political viewpoints. It focuses on how the context affects their structure, financial management, capacity, and performance. A combined reading of the provisions of the 1999 constitution, judicial and extra-judicial pronouncements will be revealed that everything relating to supervision, monitoring, and control of local governments in Nigeria is the prerogative of the state governments. The constitution charges the state governments to ensure their existence under a law, specifying their functions, structure, finances, and composition. Through qualitative study, drawing from the literature on the local government system in Nigeria and in-depth interviews with government officials and experts, the paper established that the extent to which state governments are administering and performing oversight activities over their local governments has significantly limited local governments in several ways. This explains the incessant agitation for granting local governments autonomy. Therefore, the paper recommends far-reaching reforms that will instil a viable local government system capable of harnessing local resources towards effective and efficient service delivery. However, it cautioned the efficacy of granting local governments autonomy as canvassed by several stakeholders, given how intertwined the assigned responsibilities of both state and local governments are.
... On the other hand, if the provision of public goods requires fixed costs, local government splits can harm economic activities by inducing diseconomies of scale (Alesina and Spolaore, 1997;Bolton and Roland, 1997;Oates, 1999). In contrast to the hope of reducing rent-seeking, local government splits might in fact increase it if the residents have different abilities to monitor corrupt bureaucrats (Boffa et al., 2016). ...
... Estos objetivos se pierden conforme los presupuestos locales dependen en mayor proporción de las transferencias del gobierno central. Oates (1999) ha descrito ampliamente este fenómeno, considerando que la alta dependencia debilita los incentivos a la responsabilidad fiscal y que las decisiones fiscales son producto de negociaciones políticas entre ambos niveles de gobierno. ...
Chiapas es un estado de contrastes, es un estado potencialmente rico en recursos naturales, pero 76.21% de su población es pobre. No obstante que los últimos dieciocho años, el Estado ha recibido del gobierno federal recursos públicos, aproximadamente más de la mitad que costó el Plan Marshall que sirvió para reconstruir Europa devastada por la Segunda Guerra Mundial, para acabar con el hambre y la desigualdad. La gran cantidad de recursos públicos enviados a Chiapas vía transferencias y participaciones federales, sirven para sostener la corrupción, el despilfarro y proyectos fracasados. La élite política de Chiapas no tiene intención en cambiar las cosas, pues le es funcional el modelo actual, les permite apropiarse de la renta pública para los pobres, mientras más pobres, mejor para ellos. Se ha desarrollado una mentalidad rentista en todos los sectores de la sociedad
... As many authors mention, e.g., Oates (1972), Ebel and Yilmaz (2002) or Nižňanský et al. (2014), potential gains of fiscal decentralization are linked to higher financial autonomy of local government units. To achieve this goal, certain requirements on tax decentralization and an optimal degree of fiscal decentralization defined in the relevant literature must be satisfied (Oates, 1999;Jílek 2008;Peková, 2011;Provazníková, 2015). However, the optimal arrangement of fiscal relations among different government levels remains an unanswered question in economic research (Sharma, 2012); the need to increase local financial autonomy is often promoted (Köppl-Turyna et al., 2015). ...
The implementation of fiscal decentralization in Slovakia in 2005 should have improved the financing of lower levels of government in terms of fortifying their financial autonomy, bringing the local authorities closer to citizens, etc. Indeed, the immediate period after the implementation brought excellent results, maybe thanks to the persistence of the economic expansion. However, the optimistic prospects of municipal and regional authorities were destroyed by the arrival of the financial crisis. Certain alleviation came in the period of the economic recovery. In this paper the structure of municipal revenues in the period of 2000–2017 is analysed with an emphasis on a system change presented by fiscal decentralization. An increasing trend in the municipal total revenues per capita can be observed in the monitored period. Simultaneously, as expected, results show certain principal changes in their structure which are linked to the public finance reform. Additionally, they were later affected by the financial crisis. What is important is the increase of the municipal tax revenues after 2005 with disturbance of the trend during the financial crisis. The eligible increase of received grants in the period of 2000–2004 was followed by a slight decrease after 2005, but worsening of the economic conditions in the period of 2009–2013 again required its dramatic increase. Municipal non-tax revenues seem to be resistant to economic development in Slovakia.
This chapter focuses on the diversities within the Spanish State of Autonomies, shedding light on the asymmetrical nature of the devolution process, with an emphasis on the transformation of the constitutional framework concerning tax and finance power decentralization, juxtaposing Spanish Fiscal Federalism within the broader context of the European Union. An exploration of intergovernmental tax relations uncovers the limited efficacy of mixed commissions, leading to an assessment of the Spanish Constitutional Court's central role in mediating conflict. The analysis concludes by looking forward, speculating on the potential future trajectories of Spanish fiscal federalism.
“Diversity” and “asymmetry” are intimately intertwined with multilevel governance. Asymmetric arrangements often help accommodate various characteristics of diversity in a federation. In turn, asymmetric arrangements may have an impact on scope and level of diversity. This chapter provides an overview on the prevalence of asymmetric arrangements in multilevel governance, particularly fiscal decentralisation, to help address issues of diversity in a federation. The chapter also addresses measurement limits in this area, and presents the framework developed within the OECD to overcome these limits, thereby focusing on expenditure and revenue arrangements, intergovernmental transfers, as well as fiscal constitutions.
Este estudo investiga o impacto da descentralização fiscal no crescimento econômico municipal, empregando modelos de crescimento com dados em painel. Além das variáveis tradicionais de controle, são incorporados indicadores de migração e descentralização fiscal. Os resultados apontam para uma relação positiva entre os indicadores de descentralização fiscal e o crescimento nos municípios de Pernambuco, em consonância com a evidência internacional. Esses resultados sugerem que uma maior autonomia fiscal dos municípios pode estimular o desenvolvimento local, reforçando a importância de políticas que promovam a descentralização fiscal como um meio eficaz de impulsionar o crescimento econômico regional. Abstract: This study investigates the impact of fiscal decentralization on municipal economic growth, using growth models with panel data. In addition to the traditional control variables, indicators of migration and fiscal decentralization are incorporated. The results point to a positive relationship between fiscal decentralization indicators and growth in the municipalities of Pernambuco, in line with international evidence. These results suggest that greater fiscal autonomy for municipalities can stimulate local development, reinforcing the importance of policies that promote fiscal decentralization as an effective means of boosting regional economic growth.
The following analysis leads to an empirically based ranking, which embodies political decision makers to evaluate the necessity of horizontal co-ordination for different issues concerning nature and landscape conservation. First of all the relevant German law and order as well as its spatial conservation categories will be explained (Chapter 2). Secondly the conclusions concerning the spatial inhomogeneity of conservation areas and their implications to environmental-policy are substantiated by the principles of the economic theory of environmental federalism (Chapter 3). Thirdly the definition of suitable concentration indices follows, their quantification for examples of conservation categories (Chapter 4), and the draw up of political recommendations, which are based on these results (Chapter 5).
Many economists have predicted that the transformation and rapid growth of China’s economy over the past 30 years will have a profound impact on the development of economics. It is undeniable that over the years, modern economics has had an extraordinary impact on the transformation and growth of China’s economy, and helped us understand many of the stories that have taken place in China over the past 30 years.
Este estudo tem por objetivo analisar o efeito da descentralização fiscal baseada em transferências no desempenho dos municípios baianos na arrecadação dos impostos de sua competência. Para isto, procura relacionar os desníveis na arrecadação per capita entre os municípios (variável dependente) às transferências (lump sum e devolutivas) e à renda per capita municipal. Subsidiariamente, a pesquisa aborda o efeito das transferências na participação de cada imposto municipal no conjunto das receitas próprias dos municípios. A investigação tem por base de análise o referencial teórico sobre descentralização fiscal e a literatura relacionada à Teoria dos Ciclos Políticos. São estabelecidas hipóteses de que transferências lump sum estão fortemente correlacionadas com a desigualdade observada na arrecadação per capita dos municípios baianos e de que as transferências alteram a composição da base tributária própria. Para testar as hipóteses estima-se o modelo econométrico utilizando o método dos mínimos quadrados ordinários além de manipulações com estatísticas descritivas. A análise é de corte transversal e os dados são do ano de 2022. As principais conclusões apontam que a excessiva participação das transferências lump sum nas receitas dos municípios baianos abre espaço para um baixo esforço arrecadatório, permitindo aos prefeitos livrarem-se do ônus político da arrecadação para obtenção de vantagens eleitorais e aumento da probabilidade de reeleição.
Fiscal decentralization of power from the central to the local level in North Macedonia officially began on July 1st, 2005, and after 20 years there are some changes but in general more than 50% of LGSUs gets transfers from the central government financing were the institutions are located and not real competences for local services, the capital grants don't follow the municipal development, migration from rural area to urban is more and more evident, this mean that the system from start creates misbalanced financing of LGSUs. The main issue is fiscal decentralization and balanced regional development are closely related instruments and there is a need when making policies for one of these instruments of economic progress to take into account the both of them. RNM, on the one hand, does not have success in the balanced regional development, and on the other hand, there is a need expressed by the Government and other stakeholders for advancing of decentralization. So far, researches are prepared about balanced regional development and fiscal decentralization, but those researches are thematic and concern either regional development or decentralization separately as separate phenomena and do not go into the interactions and impact of fiscal decentralization on the balanced regional development in RNM. This analysis aims to fill that research gap because these phenomena in real life do not act separately from each other and certainly have mutual influence. This is important for policy makers to know that in the advancing of fiscal decentralization laws and policies, those policies and laws cannot separate these two instruments as separate instruments for achieving national goals. For RNM, in addition to the relatively high unbalanced in regional development, it is even more worrying that this, measured by the coefficient of variation of GDP per capita for the regions, is increasing in the period from 2011 to 2022.
Not only do interest groups lobby, but regions do too: This book re-examines federalism through the lenses of interest groups and lobbying research. It focuses on ‘shared rule’, a foundational pillar in federal theory that necessitates the active involvement and representation of subnational units in federal policymaking. Based on new and original data, the study illuminates how the 26 Swiss cantons make their voices heard at the federal level. It explores traditional federal institutions, such as second chambers, alongside professionalised tactics of intergovernmental lobbying. Furthermore, the book empirically analyses the conditions under which the cantons succeed in shaping federal policy and politics according to their preferences.
The objective of this research is to determine the effect of education function expenditure, social protection function expenditure and health function expenditure on poverty in Indonesia. The data used in this research are secondary data sourced from the Ministry of Finance and the Central Bereau of Statistics. The analysis method used in this research is panel data regression. Based on the regression results, it is obtained that the fixed effect model as the best model to be used in analysis. Based on the results of the partial test, it was found that social protection function expenditure had a negative effect on poverty in Indonesia, while health function expenditure had a positive effect on poverty in Indonesia, while education function expenditure has no effect on poverty in Indonesia. Furthermore, when viewed simultaneously, education function expenditure, social protection functions expenditure and health function expenditure have a positive effect on poverty in Indonesia with an Adjusted R-squared value of 0.9973 or 99.73 percent. These results show that 0.27 percent are influenced by variables outside the model. As a consideration for the Indonesian government to overcome poverty, it can be done by increasing social protection function expenditure, this is because social protection expenditure is significantly able to reduce poverty levels in Indonesia. While on education function expenditure and health function expenditure, to reduce poverty in Indonesia, expenditure is not only focused on mandatory spending, but the government should be able to allocate budget for programs that are right on target and can increase human resource productivity.
Should the European Union regulate criminal justice? This open access book explores the question forensically, establishing whether a compelling normative justification for EU action in the field exists.
It develops an integrated standard based on the perspectives of the effective allocation of regulatory authority between the EU and the Member States, representation-based political theories, and harm-based theories of criminal law. This is a work that will be welcomed not only by EU criminal law scholars, but also by practitioners, judges and policymakers.
Volume 124 in the Series Modern Studies in European Law
This chapter reviews national policies for territorial cohesion and sub-national public finances. It begins by examining preliminary evidence on the extent of nationally funded policies for territorial cohesion in a number of EU Member States using the data collected through ad hoc studies. It moves on to examine sub-national trends in public expenditure, revenue and investment over time and across Member States (Section 3). It then considers the composition of regional and municipal public expenditure and revenue in a number of EU Member States on the basis of data collected by the Organisation for Economic Co-operation and Development (OECD) with the support of the European Commission (Section 4).
Purpose-The study aims to overview the Implementation of fiscal federalism in Nepal. Since fiscal federalism is new in Nepal, this study focuses on analyzing Nepal's fiscal federalism model and intergovernmental fiscal transfers. The study explores the challenges and solutions for Nepal's successful adoption of fiscal federalism, focusing on optimizing sustainable development, and governance, and facilitating accurate policy decisions. It explores the model's features, including division of fiscal responsibilities, intergovernmental fiscal transfers, and potential challenges such as capacity constraints, coordination issues, revenue mobilization difficulties, and intergovernmental conflicts. The study proposes solutions to address these challenges, such as strengthening institutional capacity, improving intergovernmental coordination, and promoting transparency and accountability in fiscal management. It also evaluates the model's impact on poverty reduction, infrastructure development, social service delivery, and environmental sustainability, and explores opportunities to align fiscal decentralization with broader development goals. The study also evaluates the availability, quality, and accessibility of fiscal and economic data in Nepal, and explores opportunities to strengthen the evidence-based policy-making process. Design/methodology/approach The study uses descriptive statistics and mixed methods like regression analysis and correlation analysis to analyze fiscal transfers across provinces in Nepal. It identifies fiscal federalism dynamics and examines grant categories and central government spending. Correlation analysis helps identify the direction and intensity of interactions. Statistical figures like bar diagrams are used for data analysis. Findings: The study reveals that the central government's budget is the primary source of revenue for subnational entities, with grants being the main source of expenditure. The study also reveals that grants are the main source of revenue for these entities. The central government's budget is the primary source of revenue for subnational entities, and grants are the main source of expenditure. This highlights the significant role of the central government in the revenue generation and expenditure of subnational entities. Practical implications According to the study, fiscal federalism in Nepal may function more effectively if the fiscal transfer mechanism is made more transparent and accountable. This may be accomplished by strengthening subnational entities' ability to efficiently manage and use their budgetary resources, as well as by implementing improved monitoring and evaluation systems. Accurate policy decisions may be aided by fiscal federalism, which may enhance sustainable development and governance. Decision-makers and scholars can profit from the results by learning about the advantages, disadvantages, and possible policy implications of Nepal's fiscal federalism. This will facilitate future modifications to intergovernmental fiscal relations. Better and more efficient fiscal federalism can result from addressing issues like subnational entities' reliance on the federal government's budget as their main source of funding. Furthermore, giving subnational organizations assistance and training can improve their ability to properly manage and use financial resources.
Este artículo explica la condición de endeudamiento público de los municipios de México de 2009 a 2021, identificando de manera específica el impacto de las reformas legales de 2015 y del periodo pandémico 2020-2021. Este estudio toma como base la información del Instituto Nacional de Estadística y Geografía (Inegi) sobre finanzas públicas municipales y de la Ciudad de México. Es un estudio cuantitativo que empleó los programas Excel y Stata para obtener los indicadores de vulnerabilidad y sostenibilidad de la deuda municipal, así como un modelo de mínimos cuadrados ordinarios para identificar las correlaciones entre las principales variables. De 2009 a 2021 hubo un aumento del endeudamiento promedio anual municipal de 11,8% (B:2013). Las reformas de 2015 no evitaron el sobreendeudamiento posterior. En los indicadores de deuda se presentan resultados diferenciados entre el indicador de vulnerabilidad y los indicadores de sostenibilidad. El contexto institucional favorece la superación de techos de endeudamiento y ello debe ser considerado por los legisladores. Este estudio toma como base la información del INEGI sobre finanzas públicas municipales y de la Ciudad de México. Es un estudio cuantitativo que empleó el software de INFOSTAT para obtener los indicadores de vulnerabilidad y sostenibilidad de la deuda municipal, así como ejercicios de regresión lineal en torno a las variables de finanzas públicas. De 2009 a 2021 hubo un aumento del endeudamiento promedio anual municipal de 11.8% (B:2013). Las reformas de 2015 no evitaron el sobreendeudamiento posterior. En los indicadores de deuda se presentan resultados diferenciados entre el indicador de vulnerabilidad y los indicadores de sostenibilidad. El contexto institucional favorece la superación de techos de endeudamiento y ello debe ser considerado por los legisladores.
Este estudo se propôs a verificar se há evidências que corroborem com a hipótese de ocorrência do efeito flypaper nos municípios do estado do Rio Grande do Sul. Para tanto, foram utilizados dados orçamentários das prefeituras gaúchas, o PIB municipal, a população total, jovem e idosa a fim de estimar um modelo econométrico de dados em painel para 413 cidades. Utilizou-se o modelo de efeitos fixos com erro-padrão robusto para autocorrelação e heterocedasticidade. Encontraram-se evidências que respaldam a hipótese de ocorrência do efeito flypaper para os municípios analisados. Os resultados apontam que variações positivas no PIB municipal geram variações no mesmo sentido para as despesas totais e correntes, mas em sentido oposto para as despesas de capital e em investimentos. Divergindo da literatura, os resultados relativos às transferências intergovernamentais indicam que estas provocam elevações maiores aumentos nas despesas com investimento.
One of the characteristics of Nigeria's federal system of government is its revenue allocation system wherein the federal government allocates funds to each State of the federation based on certain predetermined percentages. This statutory allocation has been the major stream of income for most States in Nigeria for many years while Internally Generated Revenue by the States has been significantly low. As a result, this paper seeks to analyse the effects of statutory allocation on the economic performance of a States, using one of the well endowed States, Ekiti as a case study. In order to achieve this, we collected data from secondary sources of actual Federal allocations overtime and Gross Domestic Products with the Internally generated revenue (IGR). We then adopted a regression analysis model to test the effects of both the Statutory allocation and IGR on the economic development(GDP) of the State, to confirm the read driver of the economy. Our findings showed that the variables Statutory Allocation (SA) and Internally Generated Revenue (IGR) were jointly having a positive correlation with Gross Domestic Product. However, despite the huge natural endowment of Ekiti State, only Statutory Allocation had a significant positive effect on Gross Domestic Product while the contribution of IGR is insignificant. Considering the dwindling federal allocations and the controversial allocation measures, it is therefore recommended (among others) that the States should widen its net for the Internally Generated Revenue to achieve meaningful economic development in the very near future.
This paper introduces a theoretical and a calibrated computable general equilibrium model of intergovernmental relations in which heterogeneous agents (i) are endowed with income and houses, (ii) are fully mobile between multiple jurisdictions, and (iii) vote in both local and state elections to determine local property and state income tax rates. Three different types of intergovernmental programs are analyzed: (i) redistributive revenue sharing, (ii) district power equalization and (iii) deductibility of local taxes. The approach facilitates a heretofore difficult comparative analysis in that it provides for integrated investigation of these programs in a single general equilibrium model.
In this paper the methods and conclusions of the extensive literature attempting to measure fiscal centralization and fiscal balance in federal states are reviewed, focusing on the six developed-country federations. The conclusion is that the empirical evidence is unclear and that the attempt to derive simple quantitative measures of such complex concepts is more likely to obscure than to illuminate reality.
This article examines the problem of designing federalist regulatory policies (in particular, making sense of the current antitrust state action doctrine) from the perspective of a well-articulated theory of federalism respecting the twin values of political participation and economic welfare. The conflict between state and federal regulatory interests has been longstanding in U.S. constitutional history. This conflict has typically been resolved by a Constitutional interpretation in which federal regulations trump their state counterparts -- witness the Supremacy Clause of the U.S. Constitution which resolves conflicts in favor of federal law. At the other extreme, however, has been the "state action" doctrine, which resolves the tension between federal antitrust regulations and the states' sometimes anticompetitive regulation of business activities in favor of the states. Despite this disparity, the Supreme Court has thus far been largely unwilling to undertake a substantive balancing test between such state and federal regulations. This is especially surprising in the realm of antitrust, where federal and state antitrust laws come directly into conflict with state and local economic regulations. Does the present state action doctrine provide the foundation for making good federalism policy? We will argue that it does not. (Texas Law Review, May 1997) Contact the Law and Economics Program at Boalt Hall, UC Berkeley, Berkeley, CA 94720 for a copy of this paper.
In recent years, some courts have attempted to reform local government financing by imposing expenditure, tax, assessment, and zoning reforms. In this Article, Professors Inman and Rubinfeld analyze the prospects for local fiscal equity such court-imposed mandates offer. Their economic analysis shows that substantial income variations coupled with the ability of families to relocate undercut attempts by courts to impose fiscal equity on local government. They conclude that only programs based on income redistribution or on centralized financing of local services will result in tax and spending equity, though such programs are beyond the power of courts to enact.
Previous research has indicated that emulation is one factor in the spread of policies among the American states. A network analysis was undertaken to identify the possible direct effects of innovative states on their neighbors as well as possible indirect influences on non-contiguous states. The resulting network indicates that some states are leaders for their neighbors and also appear to have additional effects of an indirect nature on more distant states. Other states appear to serve as transmitters of the propensity to adopt policies from more innovative states.
Welfare reform legislation was passed in the summer of 1996. Four key research questions that the new law presents to social scientists are as follows: (1) Can states design and operate better programs than AFDC? This includes questions about the ability of AFDC women to work a significant number of hours; the legislation's effect in areas of concentrated urban poverty; and the extent to which women will be able to improve their families' economic status under the legislation. (2) Will jobs be available? (3) How will the new block grant affect states' fiscal situation? and (4) What new research methodology questions does this legislation introduce? Copyright 1997 by American Economic Association.
We introduce a new hybrid approach to joint estimation of Value at Risk (VaR) and Expected Shortfall (ES) for high quantiles of return distributions. We investigate the relative performance of VaR and ES models using daily returns for sixteen stock market indices (eight from developed and eight from emerging markets) prior to and during the 2008 financial crisis. In addition to widely used VaR and ES models, we also study the behavior of conditional and unconditional extreme value (EV) models to generate 99 percent confidence level estimates as well as developing a new loss function that relates tail losses to ES forecasts. Backtesting results show that only our proposed new hybrid and Extreme Value (EV)-based VaR models provide adequate protection in both developed and emerging markets, but that the hybrid approach does this at a significantly lower cost in capital reserves. In ES estimation the hybrid model yields the smallest error statistics surpassing even the EV models, especially in the developed markets.
A fiscal program that redistributes income from rich to poor individuals indirectly redistributes tax revenues from regions hit by a favorable shock to regions hit by an unfavorable one. Centralized fiscal redistribution has therefore been advocated as a way to insure individuals against region-specific shocks. In this paper, the authors argue that a centralized fiscal policy, while reducing the uncertainty on the tax base, may create additional uncertainty on the tax rate. Using a simple model they show that the higher uncertainty on the policy instrument might more than offset the lower uncertainty on the tax base.