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Friedrich, Peter
Gwiazda, Joanna
Nam, Chang Woon
Year of Publication: 
Series/Report no.: 
CESifo Working Paper 1107
This paper investigates the development of local public finance in Germany, Switzerland, Poland and the United Kingdom. In this context important characteristics of municipal expenditures and revenues are examined in these countries. Differences in government structure (i.e. unitary or federal) do not appear to have a crucial role for municipal finance. The ways to protect local fiscal autonomy are discussed in the framework of the vertical fiscal equalisation system. In particular the application of the principle of parallel fiscal development between a state and its municipalities is examined.
municipal finance
fiscal autonomy and decentralisation
intergovernmental transfers
Document Type: 
Working Paper

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