Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18720
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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 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_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunichen_US
dc.relation.ispartofseries|aCESifo Working Paper |x1357en_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-

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