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dc.contributor.authorFriedrich, Peteren_US
dc.contributor.authorKaltschuetz, Anitaen_US
dc.contributor.authorNam, Chang Woonen_US
dc.date.accessioned2009-01-28T15:52:24Z-
dc.date.available2009-01-28T15:52:24Z-
dc.date.issued2004en_US
dc.identifier.urihttp://hdl.handle.net/10419/18720-
dc.description.abstractThe idea of fiscal decentralisation has become increasingly fashionable world-wide. But every country has unique features of the intergovernmental fiscal system. In general municipal expenditures are rapidly growing in European countries. On the other hand local tax increases are not easily enforceable at present, whereas the local fiscal autonomy is unlikely to be guaranteed as long as municipalities are strongly dependent on down-flow grants. In such a fiscal-stress situation an improvement of local fiscal capacity can be achieved from the increase of fees. Four European countries were chosen to survey the recent development of municipal finance: Britain, Germany, Poland and Switzerland. This paper firstly identifies and highlights the similarities and differences in municipal finance in an international context. Secondly it theoretically examines the possibility of enhancing fiscal autonomy of local governments through determining optimal fee level which leads to an increase of revenues from this revenue item.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesCESifo working papers 1357en_US
dc.subject.jelH7en_US
dc.subject.jelH6en_US
dc.subject.jelH8en_US
dc.subject.jelH4en_US
dc.subject.jelH2en_US
dc.subject.ddc330en_US
dc.subject.keywordfiscal decentralisationen_US
dc.subject.keywordlocal expenditures and taxesen_US
dc.subject.keywordfeesen_US
dc.subject.keywordshared taxesen_US
dc.subject.keywordintergovernmental transfersen_US
dc.subject.keywordmunicipal borrowingsen_US
dc.subject.keywordPolanden_US
dc.subject.keywordBritainen_US
dc.subject.stwGemeindefinanzenen_US
dc.subject.stwGemeindesteueren_US
dc.subject.stwGebühren_US
dc.subject.stwFinanzföderalismusen_US
dc.subject.stwKommunale Selbstverwaltungen_US
dc.subject.stwPolenen_US
dc.subject.stwGrossbritannienen_US
dc.subject.stwSchweizen_US
dc.subject.stwDeutschlanden_US
dc.titleSignificance and determination of fees for municipal financeen_US
dc.typeWorking Paperen_US
dc.identifier.ppn477483666en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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