a r t i c l e i n f o a b s t r a c t JEL classification: H77 H11 H71 R11 R58 Keywords: Fiscal federalism State and local taxation Intergovernmental relations Revenue First generation fiscal federalism (FGFF) studies the performance of decentralized systems under the assumption of benevolent social planners. Second generation fiscal federalism (SGFF) studies performance based on the fiscal and ...

Reasoning research suggests that people use more stringent criteria when they evaluate others' arguments than when they produce arguments themselves. To demonstrate this "selective laziness," we used a choice blindness manipulation. In two experiments, participants had to produce a series of arguments in response to reasoning problems, and they were then asked to evaluate other people's argumen...

In most cases authors are permitted to post their version of the article (e.g. in Word or Tex form) to their personal website or institutional repository. Authors requiring further information regarding Elsevier's archiving and manuscript policies are encouraged to visit: JEL classification: E32 E52 E62 E63 Keywords: Optimal simple policy rules Timeless perspective optimal policy Monetary polic...

This paper develops the fiscal health index of 21 local governments in Taiwan over the 1984 to 2010 period. A quantile regression analysis was used to explore the extent that economic variables, political budget cycles, and legislative checks and balances, impact different quantiles of fiscal health index for a country over a sample period of time. Our findings suggest that local governments at...

This study aims to identify the occurrence of phenomenon fiscal illusion in influence Regional Taxes, General Allocation Funds, Special Funds on Expenditure and their Economic Growth Social Welfare East Java Province 2015-2018. The type data used is secondary data. object research includes 38 regencies/cities with sources obtained from Reports Budget Realization Welfare. analytical method Parti...