Template-type: ReDIF-Paper 1.0
Author-Name: Jorge Martinez-Vazquez 
Author-Email: jorgemartinez@gsu.edu 
Author-Homepage: https://icepp.gsu.edu/profile/jorge-martinez-vazquez/
Author-Workplace-Name:  International Studies Program. Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage:  https://icepp.gsu.edu/
Author-Name:LF Jameson Boex
Author-Email:
Title: An Analysis of Alternative Measures of Fiscal Capacity for Regions of the Russian
       Federation
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. 
Keywords: fiscal capacity, representative tax system
Length: 18 pages
Creation-Date: 1997-06-01
File-URL:http://icepp.gsu.edu/files/2015/03/ispwp9704.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper9704