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  • BTU Cottbus  (2)
  • MPI Bildungsforschung  (2)
  • Kreisbibliothek Havelland Rathenow
  • Zuse-Institut Berlin
  • HNE Eberswalde
  • 2005-2009  (4)
  • Martinez-Vazquez, Jorge  (4)
  • 1
    UID:
    b3kat_BV040615660
    Format: 1 Online-Ressource (v, 211 p) , ill , 28 cm
    Edition: Online-Ausgabe World Bank E-Library Archive Sonstige Standardnummer des Gesamttitels: 041181-4
    ISBN: 0821365576 , 0821365584 , 9780821365571 , 9780821365588
    Series Statement: WBI learning resources series
    Note: "This book complements the earlier WBI title Russia's transition to a new federalism" -Foreword. - Includes bibliographical references (p. 207-211)
    Additional Edition: Reproduktion von Martinez-Vazquez, Jorge Reforming regional-local finance in Russia 2006
    Language: English
    Keywords: Russland Pravitel'stvo ; Finanzpolitik
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 2
    Online Resource
    Online Resource
    [Washington, D.C] : World Bank
    UID:
    gbv_724220194
    Format: Online-Ressource
    Edition: Online-Ausg. World Bank E-Library Archive Also available in print
    Series Statement: Policy research working paper 3914
    Content: "While there is extensive knowledge about how to design fiscal decentralization policies, considerably less is understood about how a decentralization program should be sequenced and implemented. Countries embarking on decentralization often struggle with decisions about the essential components of decentralization, including the order of an introduction of decentralization policies, the number of years necessary to bring a full program on line, and the components of the transition strategy. The authors argue that the sequencing of decentralization policies is an important determinant of its success. The consequences of a poorly sequenced decentralization program can range from minor delays and complications to ineffectiveness and subsequent failing support of decentralization efforts, macroeconomic instability, and fundamental failure in public sector delivery. At a minimum, the strategy of "making it up as we go" will not lead to the same structure of decentralization as will a planned strategy. The paper raises two questions: First, is there an optimal sequencing for decentralization policies and implementation? The answer is that there is, and that following these sequencing rules can reduce the costs and risks of implementing fiscal decentralization. Second, to what extent do countries follow these optimal sequencing rules? The answer is, in general, they do not. The gap between theory and practice is a result of the complexity of sequencing design, which discourages fiscal planners from implementing the full process. In addition, sequencing requires a sustained discipline and vision for its implementation, as well as overcoming pressures from political actors, especially in developing countries. "--World Bank web site
    Note: Includes bibliographical references , Title from PDF file as viewed on 5/17/2006 , Also available in print.
    Additional Edition: Bahl, Roy W Sequencing fiscal decentralization
    Language: English
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 3
    UID:
    b3kat_BV048845549
    Format: 1 Online-Ressource (xvi, 359 Seiten)
    ISBN: 9781849508285
    Series Statement: Contributions to economic analysis v. 268
    Content: The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called hard-to-tax - is a challenge for governments. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as presumptive taxation, as well as some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing
    Note: Presumptive taxation of the hard-to- / Victor Thuronyi -- 'Sizing' the problem of the hard-to-tax / Friedrich Schneiderb -- Is it really so hard to tax the hard-to-tax? The context and role of presumptive taxes / Sally Wallace -- Discussant comment / William Randolph -- Mapping the US tax compliance continuum / Chin-Chin Ho -- Costs and benefits of marginal reallocation of tax agency resources in pursuing the hard-to-tax / Dmitri Romanov -- Discussant comment / Mark Rider -- Sales taxation in a global economy / Matthew N. Murray -- Taxing agriculture in a developing country : a possible approach / Indira Rajaraman -- Discussant comment / Kelly Edmiston -- Creating a favorable tax environment for small business / Michael Engelschalk -- Taxing the urban unrecorded economy in sub-saharan Africa / Gerard Chambas -- Introduction to the volume / Sally Wallace -- Discussant comment / Milka Casanegra -- Reaching the hardest to tax : consequences and possibilities / Roy Bahl -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt -- Measuring hard-to-tax income by tax compliance and national accounts information / Francois Vaillancourt -- Discussant comment / Laura Sour
    Language: English
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 4
    UID:
    b3kat_BV022465314
    Format: 1 Online-Ressource
    ISBN: 0387489878 , 0387489886 , 9780387489872 , 9780387489889
    Language: English
    Subjects: Economics
    RVK:
    Keywords: Finanzausgleich
    Library Location Call Number Volume/Issue/Year Availability
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