Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018
The association of local and regional self-government is examined in regard to the decentralization of state administration. This study extrapolated data from 36 Organisation for Economic Cooperation and Development (OECD) countries and analyzed whether decentralization of the state assists in ec...
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| Format: | Article |
| Language: | English |
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University of Warsaw
2022-08-01
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| Series: | Journal of Banking and Financial Economics |
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| Online Access: | https://press.wz.uw.edu.pl/cgi/viewcontent.cgi?article=1017&context=jbfe |
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| _version_ | 1841564100270751744 |
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| author | Anna Semmerling Andrzej Paczoski Giuseppe T. Cirella |
| author_facet | Anna Semmerling Andrzej Paczoski Giuseppe T. Cirella |
| author_sort | Anna Semmerling |
| collection | DOAJ |
| description | The association of local and regional self-government is examined in regard to the decentralization
of state administration. This study extrapolated data from 36 Organisation for Economic Cooperation
and Development (OECD) countries and analyzed whether decentralization of the state
assists in economic growth and development. Administrative decentralization is explored through
defining a precedence from the literature. A systematic literature review was conducted and
macroeconomic OECD data using nominal gross domestic product was analyzed for the period
of 1995–2018. The results confirmed that decentralization does not positively correlate with
the level of tax independence of local government and, in effect, is not an advantage. Territorial
administration is highlighted throughout the paper as a key factor behind tax autonomy in relation
to fiscal decentralization levels. |
| format | Article |
| id | doaj-art-65d61033f96b427db80b38377718ed96 |
| institution | Kabale University |
| issn | 2353-6845 |
| language | English |
| publishDate | 2022-08-01 |
| publisher | University of Warsaw |
| record_format | Article |
| series | Journal of Banking and Financial Economics |
| spelling | doaj-art-65d61033f96b427db80b38377718ed962025-01-02T23:16:33ZengUniversity of WarsawJournal of Banking and Financial Economics2353-68452022-08-0120221(17)425910.7172/2353-6845.jbfe.2022.1.3Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018Anna Semmerling0Andrzej Paczoski1https://orcid.org/0000-0001-9298-6687Giuseppe T. Cirella2https://orcid.org/0000-0002-0810-0589WSB University, Gdansk, PolandFaculty of Economics, University of Gdansk, Sopot, PolandFaculty of Economics, University of Gdansk, Sopot, PolandThe association of local and regional self-government is examined in regard to the decentralization of state administration. This study extrapolated data from 36 Organisation for Economic Cooperation and Development (OECD) countries and analyzed whether decentralization of the state assists in economic growth and development. Administrative decentralization is explored through defining a precedence from the literature. A systematic literature review was conducted and macroeconomic OECD data using nominal gross domestic product was analyzed for the period of 1995–2018. The results confirmed that decentralization does not positively correlate with the level of tax independence of local government and, in effect, is not an advantage. Territorial administration is highlighted throughout the paper as a key factor behind tax autonomy in relation to fiscal decentralization levels.https://press.wz.uw.edu.pl/cgi/viewcontent.cgi?article=1017&context=jbfestate administrationself-governmentpublic financetax autonomygeneral government tax revenuefederal law |
| spellingShingle | Anna Semmerling Andrzej Paczoski Giuseppe T. Cirella Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018 Journal of Banking and Financial Economics state administration self-government public finance tax autonomy general government tax revenue federal law |
| title | Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018 |
| title_full | Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018 |
| title_fullStr | Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018 |
| title_full_unstemmed | Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018 |
| title_short | Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018 |
| title_sort | decentralization and tax independence in oecd countries gdp per capita analysis from 1995 2018 |
| topic | state administration self-government public finance tax autonomy general government tax revenue federal law |
| url | https://press.wz.uw.edu.pl/cgi/viewcontent.cgi?article=1017&context=jbfe |
| work_keys_str_mv | AT annasemmerling decentralizationandtaxindependenceinoecdcountriesgdppercapitaanalysisfrom19952018 AT andrzejpaczoski decentralizationandtaxindependenceinoecdcountriesgdppercapitaanalysisfrom19952018 AT giuseppetcirella decentralizationandtaxindependenceinoecdcountriesgdppercapitaanalysisfrom19952018 |