An examination of how increased turnover among legislators in the fifty U.S. states affects fiscal policy and economic growth finds that it makes legislators short-sighted. Turnover increases the size of government by increasing the shares of both total spending and taxes in income. In...

The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and divides spending assignments and responsibilities. Local...

Thomas Lenk, Universität Leipzig, betont, dass der bundesstaatliche Finanzausgleich auch zukünftig die Konturen des kooperativen Föderalismus bewahren und auf den Erhalt der Solidargemeinschaft zwischen finanzkräftigen und finanzschwachen Ländern hinwirken muss.

Wolfgang Renzsch, Universität Magdeburg, weist auf die Probleme bei der Bestimmung des Finanzbedarfs der Länder und Gemeinden hin.

We develop a model with two provinces, producing two goods: one mobile and the other not. The mobile good is taxed according to the destination principle by the local government; it is also federally taxed. People decide to buy the good at the most advantageous price. Namely they can buy...

Die Ausgestaltung der kommunalen Finanzausgleichssysteme in Deutschland unterscheidet sich in denverschiedenen Bundesländern erheblich. Dies gilt sowohl für die Mechanismen zur Bestimmung der Finanzausgleichsmasse, also der gesamten den Kommunen vom Land im Rahmen des kommunalen...

Public administration reform as a response to the requirements of socio-economic environment change, is a process that develops both at central and local level, aiming to an institutional framework achievement, suitable for administrative and financial decentralization, under the European Union...

In recent years, local governments in South Africa have faced daunting challenges, notably significant service delivery backlogs, poor financial management, corruption, and poor capacity due to lack of skills. As a result, numerous municipalities are deemed to be in financial distress, and...

Despite South Africa’s relatively decentralized governance and administrative structure, an important feature of the country’s intergovernmental fiscal relations system is the gap that exists between the expenditure responsibilities of sub-national authorities and their assigned...

Public administration reform as a response to the requirements of socio-economic environment change, is a process that develops both at central and local level, aiming to an institutional framework achievement, suitable for administrative and financial decentralization, under the European Union...