Tax Base Centralization is a fiscal governance framework that centralizes the determination and administration of taxable bases within a higher-level authority, distinguishing it from decentralized or shared tax base arrangements by consolidating assessment, valuation, and enforcement powers at the national or supranational level.
8
Publications
316
Citations
11
Authors
6
Institutions
Publications per year
2017–2026
1
Parents
Publications
8
Tax morale and (de-)centralization: An experimental study
Werner Güth, Rupert Sausgruber · Public Choice · 2005 · 55 citations
Ze Zhu · RePub (Erasmus University, Rotterdam) · 2007 · 36 citations · Full text
1–5 of 8
Authors
11
- WG
2
h-index
- TUTamara Uskova
1 publications · 10 citations
1
h-index
- CK
1
h-index
- ŽŠ
1
h-index
- MK
1
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1–5 of 11
Institutions
6
Economie Publique
Thiverval-Grignon, France
1 h-index
1 publications
55 citations
Universität Innsbruck
Innsbruck, Austria
1 h-index
1 publications
55 citations
International Monetary Fund
Washington D.C., United States
1 h-index
1 publications
84 citations
Ifo Institute for Economic Research
Munich, Germany
1 h-index
1 publications
60 citations
University of Greenwich
London, United Kingdom
1 h-index
1 publications
18 citations
University of Exeter
Exeter, United Kingdom
1 h-index
1 publications
84 citations
Jilin University of Finance and Economics
Changchun, China
1 publications
11 citations
1–7 of 6
Venues
- Economy of Regions
2 publications · 33 citations
2
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- Journal of Urban Economics
2 publications · 144 citations
2
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- RePEc: Research Papers in Economics
Repository · 1 publications · 30 citations
1
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- Comparative Sociology
CoSo · 1 publications · 18 citations
1
h-index
- RePub (Erasmus University, Rotterdam)
Repository · 1 publications · 36 citations
1
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1–5