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Essays in decentralization: efficiency, shadow economy and regional resilience
(2017)
info:eu-repo/semantics/doctoralThesis,
Fiscal decentralization, that is, the allocation of tax and spending powers to lower levels of government, is now an established policy objective in many developed and developing countries. This trend towards decentralization ...
Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education
(Elsevier, 2022)
Artículo / Artikulua,
This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial ...