A recent blog post has sparked discussions about the increasing international reliance on property taxes to bolster local government revenues. The post, available here, contrasts the use of personal income tax (PIT) sharing as a […]
One of the main debates among the countries of Central and Eastern Europe (CEE) is to identify the primary source of local government revenues that is sufficient for the local governments to fulfill the functions […]
Subnational governments frequently struggle with a vertical fiscal gap, which occurs when there is a gap between the functions or expenditure responsibilities and the financial resources available to them. This vertical fiscal gap results in […]
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