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While some recent evidence suggests that more decentralization is associated with reduced corruption, no empirical work has examined whether different types of decentralization have differential effects on corruption. The theoretical literature has emphasized that expenditure decentralization will only be effective if accompanied by the devolution of revenue generation to local governments. In this paper we examine this hypothesis empirically, by studying the mismatch between revenue generation & expenditure in US states. Larger federal transfers are associated with higher rates of conviction for abuse of public office, supporting the theory that soft-budget constraints created by federal transfers are potentially problematic. 3 Tables, 13 References. Adapted from the source document.

Since the 1950s, federal transfers have been moulded and remoulded under practically every Prime Minister. The current iteration of transfers, specifically the 2014 implementation of equal-per-capita funding through the Canada Health Transfer, poses major problems to regional disparities, and arguably favours provinces that have high growth; this leaves poorer provinces, like the Maritimes, to make major cuts to provincial budgets in order to maintain the standards set out in the Canada Health Act. This paper explores the history of transfers, why transfers are necessary for Canadians, as well as the criticisms of the current system. Following this, it is recommended that a needs-based model for determining health transfers be adopted; specifically, the model developed by Marchildon and Mou that accounts for an aging population as well as one that is geographically dispersed. This paper provides a more contemporary analysis on federal transfers as they relate to the health care system. Additionally, it focuses somewhat on the issues New Brunswick is facing currently as, among other things, a result of inadequate funding from the federal government.

The Puerto Rico Planning Board classifies individual transfer payments into two categories: "earned transfers" and "granted" transfers. The purpose of this work is to estimate the direct and indirect economic effects of federal and other transfer payments to Puerto Rico using two input-output models and two vectors of employment and income coefficients base on tables for years 1992 and 2002. The economic impacts were estimated for three economic indicators namely, gross output, direct and indirect employment and direct and indirect wage income. The results presented in this work shows that the argument that Puerto Ricans enjoy relatively generous income supplements and retirement benefits without imposing heavy tax burdens on highly compensated workers failed to distinguish that most of the transfer payments to individuals were in the category of earned transfers. It is doubtful that this type of transfer "impose heavy tax burdens" to American taxpayers. Since we are an open economy most of the income generated by transfer to individuals is spent of goods and services a substantial amount of which comes from United States. It is also doubtful that earned transfer to individuals (especially transfers in the form of pensions and payments to veterans) have any sig ; La Junta de Planificación de Puerto Rico clasifica las transferencias individuales en dos categorías: "transferencias devengadas" y "transferencias concedidas". El propósito de este trabajo es estimar los efectos económicos directos e indirectos de las transferencias federales y de otros tipos a Puerto Rico por medio de dos modelos de insumo-producto y dos vectores con base en los coeficientes empleo e ingreso de las tablas para los años 1992 y 2002. Los efectos económicos se estimaron para tres indicadores económicos a saber, la producción bruta, el empleo directo e indirecto y los salarios directos e indirectos. Los resultados presentados en este trabajo muestran que el argumento de que los puertorriqueños disfrutan de complementos de renta relativamente generosos y jubilaciones, sin imponer pesadas cargas impositivas sobre los trabajadores altamente remunerados, no era diferente a la mayoría de los pagos de transferencias a las personas que se encontraban en la categoría de transferencias devengadas. Es dudoso que este tipo de transferencias "pesadas cargas impositivas" sean impuestas a los contribuyentes estadounidenses. Ya que somos una economía abierta, la mayor parte de los ingresos generados por las transferencias que las personas gastan en bienes y servicios, gran cantidad proviene de Estados Unidos. También es dudoso que las transferencias devengadas de las personas (especialmente las transferencias por concepto de pensiones y los pagos a los veteranos) tuvieron un impacto significativo en la tasa de participación de la fuerza de trabajo o en los incentivos al trabajo. ; O Conselho de Planejamento de Porto Rico classifica as transferências individuais em duas categorias: "transferências adquiridas" e "transferências concedidas". O propósito deste trabalho é estimar os efeitos econômicos diretos e indiretos das transferências federais e de outros tipos a Porto Rico por meio de modelos de insumo-produto e dos vetores com base nos coeficientes emprego e ingresso das tabelas para os anos 1992 e 2002. Os efeitos econômicos se estimaram para três indicadores econômicos: a produção bruta, o emprego direto e indireto, e os salários diretos e indiretos. Os resultados apresentados neste trabalho mostram que o argumento de que os porto-riquenhos gozam de complementos de renda relativamente generosos e aposentadorias, sem impor pesadas cargas impositivas sobre os trabalhadores altamente remunerados não era diferente à maioria dos pagamentos de transferências às pessoas que se encontravam na categoria de transferências adquiridas. É duvidoso que esse tipo de transferências "pesadas cargas impositivas" sejam impostas aos contribuintes estado-unidenses. Por sermos uma economia aberta, a maior parte dos ingressos gerados pelas transferências que as pessoas gastam em bens e serviços, grande quantidade provém dos Estados Unidos. Também é duvidoso que as transferências adquiridas das pessoas (especialmente as transferências por conceito de aposentadoria e pagamentos aos aposentados) tiveram um impacto significativo na taxa de participação da força de trabalho ou nos incentivos ao trabalho.

This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2013.

Property and inheritance are "quintessential state matters."' In fact, there is no federal intestacy law. There is no federal wills law. There is no federal trust law. And yet. Increasingly, federal law impacts court decisions involving private wealth transfer. Increasingly, federal law is the central consideration in premortem and postmortem planning for private wealth transfer. Despite this, until recently, little scholarly attention has been paid to this phenomenon; the assumption regarding the centrality of state law, quoted above, having gone largely unquestioned. But now that the "sleeping giant" has awakened, the role that federal law plays in private wealth transfer requires serious and comprehensive academic consideration. This symposium issue of the Vanderbilt Law Review is intended to do just that. There are ten articles addressing various facets of the topic. These are set forth in the same order as the order of the presentations made by the distinguished authors at the symposium that took place at Vanderbilt Law School in Nashville, ennessee earlier this year. A number of the articles are followed by comments by other distinguished scholars, who not only address the particular article, but also use the comment as a platform to explore other aspects of the topic The old paradigm is dead. Private wealth transfer law is NOT just state law. Indeed, in some respects, it is now principally federal law. This increasing federalization and even dominance can be expected to continue apace. While the problems and consequences of federalization are not new to many other areas of law and have received considerable and serious scholarly attention, they are new to private wealth transfer. The way in which the state-federal balance is being struck, the consequences for private wealth transfer flowing from federal involvement, and the principles that should guide courts and legislators in determining the proper state-federal allocation, are all examined with considerable analytic care in these pages. Hopefully, this ...

Federal and state governments often differ in the capacity to pre-commit to expenditure and tax policy. Whether the implied sequence of public decisions has any efficiency implications is the subject of this paper. We resort to a setting which contrary to most of the literature does not exhibit a perfect tax-base overlap. We show that a federal government's pre-commitment capacity is welfare-improving. Efficiency, however, does not improve over all decision margins. The welfare-increasing policy entails a more distorted level of public consumption. Moreover, welfare may also improve if local governments are able to pre-commit towards the upper level. The rationale is that although federal transfers are formally unconditional they nevertheless entail a tax-price effect; thereby potentially counteracting incentives to engage in a "race to the bottom" in fiscal competition among local governments.

This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfer in 2014.