Substitution effect through fiscal transfers?! : incidence of the Peruvian property tax
Whether the results of fiscal transfers have positive or negative implications depends upon the incentives that transfer systems create for both central and local governments. The complexity and ambiguity of the relationship between fiscal transfers and tax revenues of local governments is one of th...
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| Format: | Doctoral Thesis |
| Language: | English |
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Universität Potsdam
2008
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| Online Access: | http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-42100 http://opus.kobv.de/ubp/volltexte/2010/4210/ |