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An Analysis of Alternative Measures of Fiscal Capacity for Regions of the Russian Federation

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Abstract

Some measure of fiscal capacity should be an important component of the system of equalization transfers for the regions of the Russian Federation. In order to enhance the understanding of the concepts and measurement issues involved, ISP Working Paper 97-3 discusses the concept of fiscal capacity as well as some general measurement issues. In that note, six measures are presented that can be used to measure the fiscal capacity of subnational regions. These six measures are (1) current or lagged revenue collections, (2) per capita personal income, (3) gross regional product, (4) total taxable resources, (5) the representative tax system and (6) the representative tax system using regression analysis.The purpose of the current note is to actually compute various measures of fiscal capacity for the subjects of the Russian Federation, and to demonstrate how these measures are computed. This is done in Section II. Next, Section III will present a comparison of each of the measures of fiscal capacity that are computed in Section II. Section IV contains a summary and some concluding remarks.

Suggested Citation

  • Jorge Martinez-Vazquez & LF Jameson Boex, 1997. "An Analysis of Alternative Measures of Fiscal Capacity for Regions of the Russian Federation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper9704
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp9704.pdf
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    Cited by:

    1. Mihaela Bronic, 2010. "Evaluating the current equalization grant to counties in Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 34(1), pages 25-52.
    2. James Alm & Jameson Boex, 2002. "An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0201, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Jr-Tsung Huang & Kuang-Ta Lo & Po-Wen She, 2012. "The Impact Of Fiscal Decentralization On Tax Effort Of China'S Local Governments After The Tax Sharing System," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 57(01), pages 1-22.
    4. Gustavo Canavire-Bacarreza & Nicolas Guadalupe Zuniga Espinoza, 2010. "Fiscal Transfers a Curse or Blessing? Evidence of Their Effect on Tax Effort for Municipalities in Sinaloa, Mexico," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1030, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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    Keywords

    fiscal capacity; representative tax system;

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