The reform of fiscal federalism in Germany enacted in 2006 has focussed on separating the joint legislation process … between the federal government and the States (Laender). The German commission on the reform of federalism is now disputing …

The German version of federalism, often called 'cooperative federalism', has been identified by many as one of the root … and evaluates them from the point of view of fiscal federalism. It concludes that the changes are only a first step in the …

The paper tries to shed some light on the problems of centralization and decentralization within an economic union and … the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the … approaches in inter- or supra-national integration, fiscal federalism and taxation do exist and have to be successfully …

necessarily constrained by the weakness of local tax administration. Tax decentralization and the decentralization of tax …