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...

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...

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...

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...

Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour. While there have been numerous studies that have explored tax...

This paper analyses the impact of direct democracy and local autonomy on tax morale and the size of the shadow economy. We use two different data sets on tax morale at the individual level (World Values Survey and International Social Survey Programme) and the macro data of the size of the...

El presente trabajo tiene como finalidad analizar las preferencias que los individuos muestran respecto a la protección del medioambiente, mediante la aceptación de incrementos impositivos que permitan a los diferentes Estados obtener ingresos a fin de implementar políticas de preservación...

This paper studies the evolution of tax morale in Spain in the post-Franco era. In contrast to the previous tax compliance literature, the current paper investigates tax morale as the dependent variable and attempts to answer what actually shapes tax morale. The analysis uses survey data from...