Presentación
Decentralization of public expenditure responsibilities has spread in recent years in both developed and developing countries. However, only a part of these expenditures is funded by sub-central taxes and debt; the rest is funded by grants. Fiscal autonomy is further reduced by the fact that only a part of these taxes are under effective sub-central control; a high percentage of grants are earmarked, and debt autonomy is usually limited. Improving equity in the access to public services, avoiding tax competition and other inefficiencies, saving on administration costs, and ensuring financial sustainability, are arguments often put forward to justify the centralization of revenue decisions. Lack of revenue autonomy, however, is also said to negatively affect sub-central governance, public service efficiency and even the long-term fiscal stance.
The aim of this workshop is to bring together original research papers that cast some light on these issues. Both theoretical and empirical papers are welcome.
The III Workshop on Fiscal Federalism will take place in the rooms “SALA DE RECEPCIONS” and “SALA SARDÀ” of the Faculty of Economics and Business of the University of Barcelona (c/Tinent Coronel Valenzuela, 1-11 – Barcelona).
Temas de Interés
Impuestos y movilidad de hogares y empresas
Competencia fiscal: perjudicial o beneficiosa?
Imposición subcentral de la actividad económica: impuestos corporativos, impuestos minoristas, IVA
Impuestos locales: impuestos a la propiedad, impuestos a la tierra, tasas
Administración tributaria descentralizada
Economía política de las decisiones fiscales subcentrales
Efectos de las subvenciones en el gasto local y los impuestos
Subvenciones de compensación: equidad vs. incentivos fiscales
Impuestos versus subvenciones: efectos sobre la responsabilidad, la eficiencia, la equidad y la postura fiscal a largo plazo
Economía política de asignación de subvención
Deuda Sub-central y rescates
Economía política de la descentralización de los ingresos
Deadlines
Deadline for submission of papers:
April 3, 2009
Deadline for acceptance of papers:
April 17, 2009
Registration:
April 6 to June 1, 2009Registration and further information
The registration fee of 400 euro covers, documentation, coffee breaks and working lunches. Participants who present papers are exempt from this payment. Free accommodation will also be provided for them, and their travel expenses may be covered, totally or partially, subject to budget restrictions. Papers should be sent toieb.workshop@ub.edu. Only papers presented in PDF format will be considered. Further information on the workshop will soon be available at the workshop webpage, which can be accessed through the IEB website: www.ieb.ub.edu
Contacto
Institut d’Economia de Barcelona (IEB)
UNIVERSITAT DE BARCELONA
Facultat d´Economia i Empresa
c/ Tinent Coronel Valenzuela, 1-11
08034 Barcelona (Spain)
Phone: + 34 93 403 46 46
Fax: + 34 93 403 98 32
E-mail: ieb.workshop@ub.edu
