Bulletin n. 1/2006
May 2006
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
    • Blackwell Calvin, Crotts John C. , Litvin Stephen W. , Styles Alan K.
    Local Government Compliance with Earmarked Tax Regulation
    in Public Finance Review , Vol. 34, No 2 ,  2006 ,  212-228
    This article investigates local governments’ spending of accommodations tax revenues in the state of South Carolina. Although these revenues are partially earmarked for tourism promotion, results show that local governments engage in illegal fiscal substitution. This fiscal substitution can be explained by the local government's financial flexibility and the proportion of accommodations taxes relative to its overall budget.
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