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Comparative Analysis of Revenue Assignment in Federalist and Unitary Countries

Explore the impact of competition on revenue assignment, tax systems, and governance structures in different countries. Consider the balance between accountability, equity, and administrative efficiency in revenue collection.

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Comparative Analysis of Revenue Assignment in Federalist and Unitary Countries

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  1. Gestion de l’organisation territoriale4. Impôts et péréquation Prof. Andreas Ladner pmp 2010

  2. Who does how much? Education

  3. Who does how much? Health

  4. Who does how much? Social Security

  5. Who does how much? Administration

  6. La Suisse – différences à l’intérieur du pays?

  7. Personnel de la fonction publique centrale selon le type d’employeur 1995-2008 (NOGA08)

  8. Les deux grandes tâches de l’Etat:l’éducation et la santé

  9. Activités du Grand Etat selon le type d’employeur (RFE 2005) N Bureaux Santé Ordreetjustice Ecoles La poste Unis Action sociale SI BNS - BC Electra R&D Mémoire

  10. Mesurer la taille de l’Etat?

  11. Taux d’administration selon la forme juridique

  12. Impact culturel 2005

  13. Results from the country conclusion of the chapters in Goldsmith/Page (1) Institutions of territorial governance have changed (due to globalization, Europeanisation, the emergence of the meso and changing patterns of regulation) considerably -> nature of IGR are likely to have changed also. -> a greater diversity in terms of IGR is to be found

  14. Results from the country conclusion of the chapter (2) North-south distinction is no longer valid Some countries which were at the top in 1987 have moved down (N), some have moved up (F, I) (p. 248)

  15. Discretion • Supervisional power of national government has declined in F and I • E: Whitehall has become more important, supervision, audit • Dk, N, S: tightening of the existing framework of supervision

  16. Trends • Finishing unfinished business in the South • Greater regulations and new forms of it • Beyond North and South

  17. 4. Impôts et péréquation

  18. Federalist and unitary countries compared

  19. Assignment of revenue powers and spending

  20. Competition • Many economist argue that a federation should minimize the extent to which constituent units use tax competition to influence companies and individuals to locate in a particular area (limited control over mobile taxpayers). Danger: downward spiral of tax rates, loss of revenues, focus on other taxes. • Some economist favour fairly extensive tax competition because they believe it can promote better services (Anderson 2008: 31).

  21. Other considerations • Accountability: Governments are more accountable to their electors when they have to raise most of their revenues. • Equity considerations: Should poorer constituent units have greater tax efforts, lower services or transfer to assist them? • Administrative: Central revenue collection is more advantageous.

  22. http://www.efd.admin.ch/dokumentation/medieninformationen/00467/index.html?lang=de&msg-id=34001http://www.efd.admin.ch/dokumentation/medieninformationen/00467/index.html?lang=de&msg-id=34001 • http://www.helvetia.ch/steuerrechner

  23. Tax systems • Income tax and value added tax • Which shares go to the different tiers? • Who decides on the tax rate?

  24. Steuersysteme Nach Stalder 1999

  25. Einkommenssteuer Nach Stalder 1999, eigene Ergänzungen

  26. Warenumsatzsteuer Nach Stalder 1999, eigene Ergänzungen

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