Efficient earmarking under decentralized fiscal commitments

Earmarked federal grants are ubiquitous and significant. Traditional fiscal federalism is unable to explain these grants’ widespread utilization. Recent arguments focusing on the potential benefits of centralized earmarking in reducing incentives for the creation of soft budgets at subcentral govern...

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Vydané v:International tax and public finance Ročník 22; číslo 4; s. 683 - 701
Hlavný autor: Silva, Emilson Caputo Delfino
Médium: Journal Article
Jazyk:English
Vydavateľské údaje: New York Springer US 01.08.2015
Springer Nature B.V
Predmet:
Budgets
Business Taxation/Tax Law
Centralization
Consumption
Decentralization
Economics
Economics and Finance
Expenditures
Federalism
Fiscal federalism
Fiscal policy
Government grants
Government spending
Income redistribution
Public Finance
Public good
Public goods
Regional government
Regions
Studies
Soft budgets
D62
Decentralized fiscal commitments
R5
H41
H77
Earmarked grants
Selective decentralized leadership
C72
ISSN:0927-5940, 1573-6970
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Abstract Earmarked federal grants are ubiquitous and significant. Traditional fiscal federalism is unable to explain these grants’ widespread utilization. Recent arguments focusing on the potential benefits of centralized earmarking in reducing incentives for the creation of soft budgets at subcentral government levels merit formalization. I show that universal earmarking improves the efficiency of a federation in which regional governments are able to commit to provision of all regional public goods. However, efficient earmarking need not be universal: It should only involve private consumption and fiscal budgets for public goods subject to decentralized fiscal commitments.
AbstractList Earmarked federal grants are ubiquitous and significant. Traditional fiscal federalism is unable to explain these grants' widespread utilization. Recent arguments focusing on the potential benefits of centralized earmarking in reducing incentives for the creation of soft budgets at subcentral government levels merit formalization. I show that universal earmarking improves the efficiency of a federation in which regional governments are able to commit to provision of all regional public goods. However, efficient earmarking need not be universal: It should only involve private consumption and fiscal budgets for public goods subject to decentralized fiscal commitments.
Author Silva, Emilson Caputo Delfino
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CitedBy_id crossref_primary_10_3390_g14020026
crossref_primary_10_1111_jpet_12563
crossref_primary_10_1177_1403494817730996
crossref_primary_10_1007_s10797_016_9402_7
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Issue 4
Keywords Soft budgets
D62
Decentralized fiscal commitments
R5
H41
H77
Earmarked grants
Selective decentralized leadership
C72
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Snippet Earmarked federal grants are ubiquitous and significant. Traditional fiscal federalism is unable to explain these grants’ widespread utilization. Recent...
Earmarked federal grants are ubiquitous and significant. Traditional fiscal federalism is unable to explain these grants' widespread utilization. Recent...
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SubjectTerms Budgets
Business Taxation/Tax Law
Centralization
Consumption
Decentralization
Economics
Economics and Finance
Expenditures
Federalism
Fiscal federalism
Fiscal policy
Government grants
Government spending
Income redistribution
Public Finance
Public good
Public goods
Regional government
Regions
Studies
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Title Efficient earmarking under decentralized fiscal commitments
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