关于政府间赠款的影响:一项调查

IF 1 4区 经济学 Q3 ECONOMICS International Tax and Public Finance Pub Date : 2024-01-16 DOI:10.1007/s10797-023-09816-7
Manuel E. Lago, Santiago Lago-Peñas, Jorge Martinez-Vazquez
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引用次数: 0

摘要

本文对政府间赠款的影响进行了全面和最新的综述。我们将重点放在现有文献中关于政府间赠款对税收政策和选择、支出决策、财政稳定性和行为选择以及政治经济学影响的主要研究成果上。从本质上讲,这一主题错综复杂,不可能进行包罗万象的调查,但我们的目标是对政府间赠款最突出的影响进行彻底审查和更新,同时指出有待进一步研究的领域。
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On the effects of intergovernmental grants: a survey

This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions, fiscal stability and behavioral choices, and political economy. The intricate nature of the subject, intrinsically, does not allow for an all-inclusive survey, but we aim to provide a thorough examination and update of the most salient effects of intergovernmental grants, while indicating areas for further research.

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来源期刊
CiteScore
2.40
自引率
10.00%
发文量
56
期刊介绍: INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics.  While the journal has a historical strength in open economy, international, and interjurisdictional issues, we actively encourage high-quality submissions from the breadth of public economics.The special Policy Watch section is designed to facilitate communication between the academic and public policy spheres.  This section includes timely, policy-oriented discussions. The goal is to provide a two-way forum in which academic researchers gain insight into current policy priorities and policy-makers can access academic advances in a practical way.  INTERNATIONAL TAX AND PUBLIC FINANCE is peer reviewed and published in one volume per year, consisting of six issues, one of which contains papers presented at the annual congress of the International Institute of Public Finance (refereed in the usual way). Officially cited as: Int Tax Public Finance
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