This paper looks at ways of ensuring Czech regions and municipalities are fully motivated to make efficiency improvements in public service provision and so help achieve countrywide fiscal sustainability. The very large number of small municipalities in the Czech Republic means that scale...

Finland is committed to high quality and extensive public services and a high level of income redistribution. The heavy tax burden these commitments require is becoming increasingly difficult to sustain due to tax competition and the need to harmonise certain taxes with other EU countries. These...