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Can Higher Tax Autonomy Enhance Local Fiscal Discipline? Evidence from Tax Decentralization in Poland

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  • Grażyna Bukowska
  • Joanna Siwińska-Gorzelak

Abstract

This article explores the impact of local tax autonomy on local fiscal discipline with data for more than 2,400 Polish municipalities, over the period 2002–2014. The novelty of this study is that we rely on a measure of “de jure” fiscal decentralization, given by the share of own taxes that the local authorities are entitled to collect, before any local tax policies have been implemented. This allows us to verify the systemic impact of local tax autonomy on fiscal balances, which is not affected by local policy choices that can simultaneously change budgetary outcomes. Our results uniformly show that fiscal autonomy is associated with higher fiscal prudence.

Suggested Citation

  • Grażyna Bukowska & Joanna Siwińska-Gorzelak, 2019. "Can Higher Tax Autonomy Enhance Local Fiscal Discipline? Evidence from Tax Decentralization in Poland," Publius: The Journal of Federalism, CSF Associates Inc., vol. 49(2), pages 299-324.
    • Handle: RePEc:oup:publus:v:49:y:2019:i:2:p:299-324.
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    File URL: http://hdl.handle.net/10.1093/publius/pjy024
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    Cited by:

    1. Anna Białek‐Jaworska, 2022. "Revenue diversification and municipally owned companies’ role in shaping the debt of municipalities," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(4), pages 931-975, December.
    2. Stobieniecka Weronika & Białek-Jaworska Anna, 2020. "Do local governments use municipal companies for off-balance-sheet financing?," Central European Economic Journal, Sciendo, vol. 7(54), pages 242-257, January.
    3. Rahul Pathak, 2023. "Do Subnational Fiscal Rules Reduce Public Investment? The Case of Fiscal Responsibility Laws in India," Public Finance Review, , vol. 51(3), pages 315-338, May.

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