Fiscal capacity, fiscal effort and fiscal performance of state governments in peninsular Malaysia: the case of land tax

• 主要作者: Ahmad Zafarullah Abdul Jalil,
• 格式: Article
• 语言: English
• 出版: Penerbit Universiti Kebangsaan Malaysia 2013
• 在线阅读: http://journalarticle.ukm.my/8097/1/5580-13427-1-SM.pdf; http://journalarticle.ukm.my/8097/; http://ejournal.ukm.my/jem/index

The main objective of this paper is to provide a measure of fiscal capacity and fiscal effort of the state governments in Malaysia by using the approach originally proposed by the now defunct U.S. Advisory Commission on Intergovernmental Relations (ACIR) – the representative revenue approach (RRS)...