No Child Left Behind and Administrative Costs: A Resource Dependence Study of Local School Districts by Stephen R. Neely

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An Analysis of Optimal Tax Revenue Sharing for Mexico by Raul Alberto Ponce Rodriguez, Benito Alan Ponce Rodriguez

Subjects: “…tax revenue sharing, optimal taxation, state and local expenditures, fiscal federalism…”
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Federalismo no Brasil: análise da descentralização financeira da perspectiva das cidades médias by Angela M. Penalva Santos, Lais Silveira Costa, Thompson A. Andrade

Subjects: “…fiscal federalism…”
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Fiscal Rules and Federal Capacity in American Fiscal History: Lessons for Europe? by Christakis Georgiou

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Vertical tax competition in Brazil: Empirical evidence for ICMS and IPI in the period 1995–2009 by Rodolfo Herald da Costa Campos, Roberto Tatiwa Ferreira, Rafael Kloeckner

Subjects: “…Fiscal federalism…”
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Des régions qui comptent – La reconfiguration néolibérale de la Belgique fédérale saisie par les finances publiques by Damien Piron

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On the Possibilities of Tax Decentralization in Russia by Igor Yu. Arlashkin

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Federalismo e conflitos distributivos: disputa dos estados por recursos orçamentários federais by Souza Celina

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The Political Economy of the State Participation Fund: A historical and institutional approach by Kleber Pacheco de Castro, Ana Carolina da Cruz Lima

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Taming the Leviathan or dismantling democratic government? Evolving political ideas on spontaneous income tax integration in the European Union by Jussi Jaakkola

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ANALYSIS OF THE CURRENT STATE OF THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION by Vladimir V. Bandurin, Vladimir I. Shchedrov

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РАСПРЕДЕЛЕНИЕ НАЛОГОВ МЕЖДУ БЮДЖЕТАМИ БЮДЖЕТНОЙ СИСТЕМЫ ДЛЯ ОБЕСПЕЧЕНИЯ МЕЖБЮДЖЕТНОЙ СБАЛАНСИРОВАННОСТИ... by Исламкулов Алимназар Худжамуратович

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Análisis de la Acción 1 BEPS en la legislación fiscal federal mexicana a partir de 2020: Aspectos legislativos pendientes by Hiram Zambrano Brambila, María Verónica Arana Galán, Perla Verónica Rodríguez Arana

“…El presente artículo analiza cómo se ha cumplido la Acción 1 beps en la legislación fiscal federal mexicana a partir de 2020, y muestra los aspectos que aún deben legislarse para considerarla debidamente cumplida.…”
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Relações de poder no Estado e Resorts - Resorts com ações caseiras no MPF (Brasil) by Claudio Alexandre de Souza, Miguel Bahl

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The Coexistence of Fiscal Sovereignties: The Post‐Pandemic European Union in Comparative Perspective by Tiziano Zgaga

Subjects: “…comparative fiscal federalism…”
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THEORETICAL LOGOS OF FISCAL DECENTRALIZATION IN THE CONDITIONS OF PERMANENT TRANSFORMATION OF INTERBUDGETARY RELATIONS by Andriy Krysovatyy, Oksana Desyatnyuk, Fedir Tkachyk

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La dependencia económica local. Un estudio de los Entes Municipales de la Comunidad Autónoma del País Vasco by Sergio Pérez Castaños

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Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience by Michael V. Alexeev, Andrey V. Korytin, Elena V. Melkova

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El modelo federal alemán de relaciones financieras (finanzbeziehungen) y de igualación financiera entre estados (länderfinanzausgleich) by Carlos Padrós Reig

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Economic Activities of German Local Authorities – Critical Notes from a Public Finance Perspective by Thomas Döring, Birgit Aigner-Walder

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