Tax Capacity Equalization

Tax Capacity Equalization is a fiscal equalization methodology that allocates transfer payments among subnational governments based on their relative ability to generate revenue under a standardized tax system, distinguishing it from expenditure-based or needs-adjusted equalization models.

14

Publications

723

Citations

18

Authors

18

Institutions

Publications per year

2017–2026

0

Authors

18

  1. MS
    Michael Smart

    University of Toronto, Canada

    3 publications · 314 citations

    3

    h-index

  2. MH
    Masayoshi Hayashi

    Waseda University, Japan

    2 publications · 40 citations

    2

    h-index

  3. RB
    Robin Boadway

    Queen's University, Canada

    2 publications · 40 citations

    2

    h-index

  4. BD
    Bev Dahlby

    University of Alberta, Canada

    2 publications · 175 citations

    2

    h-index

  5. LR
    Leonzio Rizzo

    University of Ferrara, Italy

    1 publications · 40 citations

    1

    h-index

1–5 of 18

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 87 citations

    2

    h-index

  2. 2

    h-index

  3. AgEcon Search (University of Minnesota, USA)

    Repository · 1 publications · 23 citations

    1

    h-index

  4. Economic Research-Ekonomska Istraživanja

    1 publications · 12 citations

    1

    h-index

  5. Economic Record

    1 publications · 53 citations

    1

    h-index

1–5