The role of intergovernmental fiscal institutions: The case of tax sharing
Bibliographic record
Abstract
In the literature on fiscal decentralisation – both the first generation and second generation theories – a critical assumption made is that local governments have taxing power over local taxes. Another assumption is that a clear distinction exists between local taxes and intergovernmental grants. Tax sharing, which is widely adopted in the world except in a few countries such as the United States and Canada, makes such assumptions invalid. Tax sharing links the budgets of the central and local governments in a complicated way and creates conflicts of interest among different levels of government. It also may lead to an inefficient tax mix and higher national debt. Compared with the cases where the assignment of tax and expenditure responsibilities are clear cut, understanding the interrelationship between tax sharing, fiscal institutions, and the political system is critical for the success of fiscal decentralisation.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.006 | 0.016 |
| Scholarly communication | 0.008 | 0.010 |
| Open science | 0.002 | 0.006 |
| Research integrity | 0.003 | 0.005 |
| Insufficient payload (model declined to judge) | 0.007 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".