La fiscalité communale en Allemagne est l'objet aujourd'hui d'une attention particulière. Nous la décrivons précisément, en mettant en lumière l'effet de ciseaux entre des recettes fiscales locales limitées et contraintes, et l'augmentation des compétences transférées et des charges...

Germany's fiscal federalism has undergone a process of perpetual reform. On the one hand, some tax sources that have existed up to now – the corporate income tax is a good example in this context – will shortly be phased out because of changes in the system. On the other hand the...

Das vorliegende Arbeitspapier erörtert die Optionen und Handlungsfelder im Bereich der Fiskaldezentralierung für die künftige deutsche Entwicklungspolitik und insbesondere die Arbeit der GTZ.

The following paper deals with the fiscal federalism in Bosnia and Herzegovina (BiH). Besides a detailed description of the development of the fiscal federalism in BiH since the Dayton peace process, the main focus of this paper is to illustrate how the public finance system in BiH is designed...

The following paper examines the different options to finance local public infrastructure in Ethiopia based on the assumption that the federal government of Ethiopia will not provide any guarantees for local borrowing. Besides a detailed description of the local public finance system and the...

What makes governments tick? Why are some public institutions more successful than others in managing resources and delivering services? And even more vitally, how can malfunctioning institutions be reformed so that they perform their responsibilities more effectively? This paper contributes to...

Education is one of the most important services provided by public governments in almost every country worldwide. However, the most important cross-country observations about education ? like the PISA report by the OECD or the TIMSS by the IEA ? focus only on international benchmarks to compare...

Education is one of the most important services provided by public governments in almost every country worldwide. However, the most important cross-country observations about education ? like the PISA report by the OECD or the TIMSS by the IEA ? focus only on international benchmarks to compare...