It is interesting to note that the theory of comprehensive income taxation often refers to ability to pay without specifying precisely whose ability is meant: that of the individual or that of the family. It is obvious that each person is socially and morally committed to other...

In this paper we use a methodology for testing for separability of commodity demands from male and female labor supply on a single cross section. In the empirical section of our paper we apply the methodology to a representative micro data base for West Germany. We estimate the corresponding...

The paper categorizes different types of intergovernmental transfers, discusses the funding rule of grants, and outlines some principles for setting up transfer allocation mechanisms that respect hard budget constraints at the macroeconomic level. The mechanics of a neutral transfer scheme...

Die vielfältigen heimischen Probleme der öffentlichen Verwaltung und der sozialen Systeme wecken das deutsche, Interesse an Reformbeispielen jenseits der Grenzen. Mit welchen Instrumenten arbeitet das erfolgreiche neuseeländische Organisationsmodell für die öffentliche Verwaltung? Wje...

The article reviews the elements of the Marshall Plan after World War II, and relates its positive features to economic challenges of the end of the 20th century.

The paper discusses the features of fiscal equalization in Germany and its recent challenges, notably those related to re-unification. It analyzes its distributional effects of the Finanzausgleich, which are found to be strong, sometimes even reversing the order of State fiscal endowments per...

The theory of fiscal federalism makes a strong case for decentralizing government functions in order to enhance the efficiency of allocating public goods where preferences differ among regions. Decentralized collective decision making fosters social and political cohesion at the level of the...

The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation...

The paper looks a China's institutional reforms in public finances against the background of European experiences. Particular attention is given to Switzerland and Germany where there is a high degree of consensus forming mechanisms. These federations are also characterized by concepts of...