Matches in SemOpenAlex for { <https://semopenalex.org/work/W1520121489> ?p ?o ?g. }
Showing items 1 to 97 of
97
with 100 items per page.
- W1520121489 abstract "In India an important policy initiative has been the devolution of financial responsibilities to village level local governments called the Panchayats. The Preamble to this initiative is two fold. First such devolution would not only lead to increased public expenditure but also such expenditures being targeted in a manner consistent with the preferences and needs of the local population. Second, the local tax base would widen, thereby reducing the magnitude of the equalization transfers. However, the incentive structures behind the granting of such additional financial powers have been inadequately articulated. The results have been in the form of reduction in taxes collected, as well as a perceived shrinking of the tax base. These outcomes are posited by us to be due to ignoring the impact of cost of collecting taxes, as well as perverse impacts of devolution of expenditure decisions on local wages and profits. The extant literature has been so far unable to adequately explain the perverse outcomes of devolution especially where reactions to local tax efforts to transfers from the higher level governments are concerned. This paper has attempted to fill this gap. It models and measures the cost of taxation and uses this and the ratio of transfers that augment the local wage rate to those that do not, after controlling for a number of other village level characteristics, to explain tax collected at the local level within a framework that allows for mutual endogeneity of tax collected and transfers. We find that both the cost of tax collection and the ratio of transfers that augment the local wage rate to those that do not have a significant negative effect on tax collection, thus validating the conclusions of the theoretical model developed in this paper. Several policy conclusions are derived." @default.
- W1520121489 created "2016-06-24" @default.
- W1520121489 creator A5050882660 @default.
- W1520121489 creator A5060115822 @default.
- W1520121489 creator A5072933152 @default.
- W1520121489 creator A5074296499 @default.
- W1520121489 date "2012-05-01" @default.
- W1520121489 modified "2023-09-27" @default.
- W1520121489 title "Fiscal decentralization and local tax effort" @default.
- W1520121489 cites W1545514834 @default.
- W1520121489 cites W1576699842 @default.
- W1520121489 cites W1598836476 @default.
- W1520121489 cites W1605287458 @default.
- W1520121489 cites W1975016410 @default.
- W1520121489 cites W1980366830 @default.
- W1520121489 cites W2003513061 @default.
- W1520121489 cites W2093855040 @default.
- W1520121489 cites W2096734231 @default.
- W1520121489 cites W2122587952 @default.
- W1520121489 cites W2136055158 @default.
- W1520121489 cites W2158371350 @default.
- W1520121489 cites W2166506623 @default.
- W1520121489 cites W2333465643 @default.
- W1520121489 cites W2956043325 @default.
- W1520121489 cites W3122554292 @default.
- W1520121489 cites W3123395637 @default.
- W1520121489 cites W3124282331 @default.
- W1520121489 cites W3124359513 @default.
- W1520121489 cites W3124816553 @default.
- W1520121489 cites W3125553238 @default.
- W1520121489 cites W3833358 @default.
- W1520121489 cites W2187761179 @default.
- W1520121489 cites W753693650 @default.
- W1520121489 hasPublicationYear "2012" @default.
- W1520121489 type Work @default.
- W1520121489 sameAs 1520121489 @default.
- W1520121489 citedByCount "0" @default.
- W1520121489 crossrefType "posted-content" @default.
- W1520121489 hasAuthorship W1520121489A5050882660 @default.
- W1520121489 hasAuthorship W1520121489A5060115822 @default.
- W1520121489 hasAuthorship W1520121489A5072933152 @default.
- W1520121489 hasAuthorship W1520121489A5074296499 @default.
- W1520121489 hasConcept C100001284 @default.
- W1520121489 hasConcept C105639569 @default.
- W1520121489 hasConcept C136810230 @default.
- W1520121489 hasConcept C144024400 @default.
- W1520121489 hasConcept C145236788 @default.
- W1520121489 hasConcept C149923435 @default.
- W1520121489 hasConcept C162324750 @default.
- W1520121489 hasConcept C166957645 @default.
- W1520121489 hasConcept C185554395 @default.
- W1520121489 hasConcept C190542761 @default.
- W1520121489 hasConcept C205649164 @default.
- W1520121489 hasConcept C2908647359 @default.
- W1520121489 hasConcept C29122968 @default.
- W1520121489 hasConcept C34447519 @default.
- W1520121489 hasConceptScore W1520121489C100001284 @default.
- W1520121489 hasConceptScore W1520121489C105639569 @default.
- W1520121489 hasConceptScore W1520121489C136810230 @default.
- W1520121489 hasConceptScore W1520121489C144024400 @default.
- W1520121489 hasConceptScore W1520121489C145236788 @default.
- W1520121489 hasConceptScore W1520121489C149923435 @default.
- W1520121489 hasConceptScore W1520121489C162324750 @default.
- W1520121489 hasConceptScore W1520121489C166957645 @default.
- W1520121489 hasConceptScore W1520121489C185554395 @default.
- W1520121489 hasConceptScore W1520121489C190542761 @default.
- W1520121489 hasConceptScore W1520121489C205649164 @default.
- W1520121489 hasConceptScore W1520121489C2908647359 @default.
- W1520121489 hasConceptScore W1520121489C29122968 @default.
- W1520121489 hasConceptScore W1520121489C34447519 @default.
- W1520121489 hasLocation W15201214891 @default.
- W1520121489 hasOpenAccess W1520121489 @default.
- W1520121489 hasPrimaryLocation W15201214891 @default.
- W1520121489 hasRelatedWork W1520710542 @default.
- W1520121489 hasRelatedWork W1533487745 @default.
- W1520121489 hasRelatedWork W1555426824 @default.
- W1520121489 hasRelatedWork W1578868519 @default.
- W1520121489 hasRelatedWork W2435179471 @default.
- W1520121489 hasRelatedWork W2480170709 @default.
- W1520121489 hasRelatedWork W2561382438 @default.
- W1520121489 hasRelatedWork W2593726867 @default.
- W1520121489 hasRelatedWork W2761055063 @default.
- W1520121489 hasRelatedWork W3017338652 @default.
- W1520121489 hasRelatedWork W3094036321 @default.
- W1520121489 hasRelatedWork W3122130958 @default.
- W1520121489 hasRelatedWork W3122331857 @default.
- W1520121489 hasRelatedWork W3122985045 @default.
- W1520121489 hasRelatedWork W3123968406 @default.
- W1520121489 hasRelatedWork W3124137100 @default.
- W1520121489 hasRelatedWork W3124656524 @default.
- W1520121489 hasRelatedWork W982025638 @default.
- W1520121489 hasRelatedWork W2187884720 @default.
- W1520121489 hasRelatedWork W3121810560 @default.
- W1520121489 isParatext "false" @default.
- W1520121489 isRetracted "false" @default.
- W1520121489 magId "1520121489" @default.
- W1520121489 workType "article" @default.