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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Friedrich, Peter | en |
dc.contributor.author | Kaltschuetz, Anita | en |
dc.contributor.author | Nam, Chang Woon | en |
dc.date.accessioned | 2009-01-28T15:52:24Z | - |
dc.date.available | 2009-01-28T15:52:24Z | - |
dc.date.issued | 2004 | - |
dc.identifier.uri | http://hdl.handle.net/10419/18720 | - |
dc.description.abstract | The idea of fiscal decentralisation has become increasingly fashionable world-wide. But everycountry has unique features of the intergovernmental fiscal system. In general municipalexpenditures are rapidly growing in European countries. On the other hand local tax increasesare not easily enforceable at present, whereas the local fiscal autonomy is unlikely to beguaranteed as long as municipalities are strongly dependent on down-flow grants. In such afiscal-stress situation an improvement of local fiscal capacity can be achieved from theincrease of fees. Four European countries were chosen to survey the recent development ofmunicipal finance: Britain, Germany, Poland and Switzerland. This paper firstly identifies andhighlights the similarities and differences in municipal finance in an international context.Secondly it theoretically examines the possibility of enhancing fiscal autonomy of localgovernments through determining optimal fee level which leads to an increase of revenuesfrom this revenue item. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x1357 | en |
dc.subject.jel | H7 | en |
dc.subject.jel | H6 | en |
dc.subject.jel | H8 | en |
dc.subject.jel | H4 | en |
dc.subject.jel | H2 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | fiscal decentralisation | en |
dc.subject.keyword | local expenditures and taxes | en |
dc.subject.keyword | fees | en |
dc.subject.keyword | shared taxes | en |
dc.subject.keyword | intergovernmental transfers | en |
dc.subject.keyword | municipal borrowings | en |
dc.subject.keyword | Poland | en |
dc.subject.keyword | Britain | en |
dc.subject.stw | Gemeindefinanzen | en |
dc.subject.stw | Gemeindesteuer | en |
dc.subject.stw | Gebühr | en |
dc.subject.stw | Finanzföderalismus | en |
dc.subject.stw | Kommunale Selbstverwaltung | en |
dc.subject.stw | Polen | en |
dc.subject.stw | Grossbritannien | en |
dc.subject.stw | Schweiz | en |
dc.subject.stw | Deutschland | en |
dc.title | Significance and determination of fees for municipal finance | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 477483666 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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