At the state and local level, fiscal sustainability is the long‐run capability of a government to
consistently meet its financial responsibilities. It reflects the adequacy of available revenues …

This article attempts to measure tax capacity and tax effort of fourteen major Indian states
from 1991–1992 to 2010–2011 using stochastic frontier analysis. It shows that the variation …

In public finance, estimation of tax potential of a government—either federal or provincial—
has immense importance to understand future streams of tax revenue. Tax potential …

Local infrastructure development is a crucial goal for sustainable development, for which
local governments take charge of developmental policies. This implies that the capacity of …

Researchers in state and local finance have placed increasing focus in recent years on
“fiscal sustainability,” the ability of governments to meet existing spending commitments with …

This work examines in depth the hypotheses explaining the tax capacity of regional
governments, also determining their tax effort and explanatory factors. The study is done for …

Some countries fail to ensure that their citizens and businesses make an appropriate
contribution to the financing of public tasks. But not all countries with a low tax ratio …

How partisan politics influence grant-related decisions at the state level. Each year, states
receive hundreds of billions of dollars in grants-in-aid from the federal government …

En este artículo se examinan los factores determinantes de la capacidad tributaria del
Distrito Federal y 25 municipios en tres zonas metropolitanas de México. Se presentan …

Using a panel dataset for 41 Texas cities from 2000 to 2015, we examine the impact of
property tax exemptions on the overall effective property tax burden. Using instrumental …