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dc.contributor.authorFriedrich, Peteren
dc.contributor.authorKaltschuetz, Anitaen
dc.contributor.authorNam, Chang Woonen
dc.date.accessioned2009-01-28T15:52:24Z-
dc.date.available2009-01-28T15:52:24Z-
dc.date.issued2004-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1357en
dc.subject.jelH7en
dc.subject.jelH6en
dc.subject.jelH8en
dc.subject.jelH4en
dc.subject.jelH2en
dc.subject.ddc330en
dc.subject.keywordfiscal decentralisationen
dc.subject.keywordlocal expenditures and taxesen
dc.subject.keywordfeesen
dc.subject.keywordshared taxesen
dc.subject.keywordintergovernmental transfersen
dc.subject.keywordmunicipal borrowingsen
dc.subject.keywordPolanden
dc.subject.keywordBritainen
dc.subject.stwGemeindefinanzenen
dc.subject.stwGemeindesteueren
dc.subject.stwGebühren
dc.subject.stwFinanzföderalismusen
dc.subject.stwKommunale Selbstverwaltungen
dc.subject.stwPolenen
dc.subject.stwGrossbritannienen
dc.subject.stwSchweizen
dc.subject.stwDeutschlanden
dc.titleSignificance and determination of fees for municipal finance-
dc.typeWorking Paperen
dc.identifier.ppn477483666en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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