Der Autor ist Honorarprofessor an der Deutschen Universität für Verwaltungswissenschaften in Speyer. Er bringt viel Verwaltungserfahrung als ehemaliger Beigeordneter, Stadtkämmerer und Geschäftsführer des Städtetages in Rheinland-Pfalz mit. In 10 Kapiteln analysiert er die Situation der...

Contrary to frequent recommendations of the public finance literature and international institutions, a persistently high tax wedge on labor is observed in Europe. At the same time, the scope for shifting taxes from labor to more growth-friendly revenue sources appears underused in many European...

This paper investigates the development of local public finance in Germany, Switzerland, Poland and the United Kingdom. In this context important characteristics of municipal expenditures and revenues are examined in these countries. Differences in government structure (i.e. unitary or federal)...