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Die vorliegende Arbeit wurde von Christian Kelders in der Zeit seiner Tätigkeit als Wissenschaftlicher Mitarbeit des Center for Economic Studies (CES) erstellt und im September 2005 abgeschlossen. Gegenstand der Arbeit sind die Besteuerungsanreize im System der deutschen Kommunalfinanzen....
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In a typical developing country, coverage of the contributory social security system is low. We analyze the aggregate effects of a revenue-neutral fiscal-cum-social policy reform that consists of: 1) the implementation of universal social insurance to replace the system with low coverage; and 2)...
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How and Where Government Spends Money: Public Budgeting Reform and Citizen Participation -- Institutional Reform and Innovation in the Public Financing System -- ays to Promote Public Budgeting Reform -- A Constitutional Perspective on the Financial Transfer Payment System in China -- A...
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