The processing industry can mostly help to diversify raw materials export-oriented economy
in situations of crisis. Searching and clearing out of key financial mechanisms and their …

Taxes are an inescapable part of life. They are perhaps the most economically
consequential aspect of the relationship between individuals and their government …

Предмет. Статья посвящена проблемам транспортного налога в Российской
Федерации. Цели. Выявить проблемы в развитии транспортного налога и определить …

In November 2020, Colorado voters were asked to repeal the state's Gallagher Amendment,
a constitutional redistributive policy in effect since 1983 that shifted the local property tax …

This paper analyzes local government use of short‐term debt. Though long‐term debt,
largely used for capital projects, is relatively well‐researched, predictors for the use of short …

This paper uses the quasi-experiment of Germany's reunification to test for strategic
interactions in local taxation. After reunification, East-German municipalities were allowed to …

This research examines the determinants of the likelihood of property tax limit override
attempts and successes in the context of Massachusetts's Proposition 2½. The authors apply …

Тема. В статье рассматриваются методические аспекты влияния имущественных
налогов на фискальную нагрузку плательщиков. Основное внимание уделяется …

Local governments aim to accumulate slack resources to mitigate economic turbulence. Yet
efforts to increase multiple slack resources could hinder accumulation. This paper examines …

A sizeable literature studies strategic interactions between governments. In this paper, we
ask whether, in the presence of direct democratic institutions, voters' actions in vetoing a …