Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 4

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Horizontal Fiscal Imbalance In The United States

100%
Kowalik P.
Folia Oeconomica Stetinensia
|
2014
|
vol. 14
|
issue 2
140-151
EN
Regional inequalities are currently a challenge for the majority of countries, in particular large ones, certain of which are federations. The federal state system is more complex than the unitary system. This results in specific problems. One of them is the issue of differing level of economic development of individual territorial units, whereby the problem of income redistribution emerges. The difference between income and expenses results in the formation of fiscal gaps, both horizontal and vertical ones. The aim of the paper is to present the measures applied for measuring the horizontal fiscal imbalance. It is also the starting point for conducting measurements of those imbalances in the USA based on the presented measures. The paper presents the measures applied in the literature for the purposes of measuring horizontal fiscal imbalance. In addition, the measurement of those imbalances in the USA are presented.
2
Content available remote

Horizontal fiscal imbalance in Germany

100%
Kowalik P.
Business and Economic Horizons
|
2015
|
vol. 11
|
issue 1
1-13
EN
Regional inequalities are currently a challenge for the majority of the countries, in particular the large ones. The problem of public income redistribution emerges due to possible differentiation of the economic development level of territorial units. The most often considered problem is the vertical distribution. The horizontal division of income is far less frequently considered. Horizontal fiscal imbalance or regional tax inequalities seem to be graver than the vertical imbalance, particularly in developing countries. The public finance system, in particular in federations, is often very complex. Public finance of federations and federated states are not often based on the same assumptions. This leads to differences among regions, both vertical and horizontal. The use of the presented measures helps identify those differences and permits developing mechanisms equalising those inequalities. It should be remembered that those measures may have certain drawbacks, and they mainly focus on certain specific values of income redistribution. Thereby several measures should be applied in measurements and the obtained results should be compared. There are no up-to-date measurements and comparisons of horizontal fiscal imbalance among countries.. The aim of this paper is to measure horizontal fiscal imbalance in Germany, especially after reunification, which represents one of two models of federalism. At the beginning it shows the static and dynamic measurements presented in the literature that can be used to measure the horizontal fiscal imbalance. And then it is followed by the results of calculations for Germany in the period 1970-2013. As expected, horizontal imbalance was much lower before than after the reunification of Germany. After the reunification there were large disparities between "old" and "new" länder. This imbalance is gradually reduced. In comparison with the results obtained for the USA [Kowalik 2014, pp. 144-148] it can be said that in Germany the disparities are much smaller between länder than in the United States between the individual states. Citation
3
Publication available in full text mode
Content available

Federalny system wyrównania finansowego w okresie stabilizacji finansów publicznych w Niemczech

100%
Kowalik P.
Nauki o Finansach
|
2013
|
issue 1 (14)
43-58
EN
Federal system of public finance is extremely complicated. Financial inequalities which are found are eliminated by the national and federal systems of financial equalization. The article attempts to approximate and characterize German federal system of financial compensation for the period 2005-2012. The article presents the legal basis for this compensation and method of tax distribution, it determines the amount of compensation and supplementary allowances and shows how financial compensation for the period 2005-2012 was conducted.
4
Publication available in full text mode
Content available

Sposób obliczania zapotrzebowania finansowego gmin w Niemczech

63%
Kowalik P., Kuźmiński Ł.
Nauki o Finansach
|
2013
|
issue 1 (14)
59-72
EN
National systems of local government fiscal equalization are composed of many elements. They are based mainly on income criteria. Financial needs of individuals are compared with the financial capacity of other entities. One element of the equalization system is the financial need of municipalities. This article aims to examine the method of calculation of fiscal capacity of the German municipalities.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.