Die Verfassungsklage zum Länderfinanzausgleich von Bayern und Baden-Württemberg basiert auf einem Reformmodell, das allokativen Überlegungen Priorität einräumt. Welche Zielsetzung lag dem heute gültigen Länderfinanzausgleich zugrunde? Welche Folgen hätte das Reformmodell für die...

Die im Oktober 2003 eingesetzte gemeinsame Kommission von Bundestag und Bundesrat zur Modernisierung der bundesstaatlichen Ordnung soll konkrete Vorschläge erarbeiten, wie die Fehlentwicklungen im deutschen Föderalismus zu korrigieren sind. Der wichtige Bereich Finanzverfassung ist dabei...

The paper examines the progress being made in local finance reforms and indicates pathways to advance those reforms. A summary of the effects of decentralization is given as a contextual background for the discussion of local finance reforms. The inefficient tax assignment has constrained the...

This paper provides a self-contained overview of the present problems of state finances in India. It begins with an overview of historical evolution and current institutional structures, including economic, political, administrative and fiscal aspects of India's federal system. The paper then...

This article examines recent and potential reforms in India's fiscal federal system. We summarize key federal institutions in India, including tax and expenditure assignments, and mechanisms for Center-state transfers. We discuss the institutional process by which reforms can and do take place,...

The 1994 reforms in China were remarkably successful in stabilizing the economy and raising revenues for the benefit of sustainable growth and permitting the central government to redistribute resources to poorer regions through an equalization framework. However, the rise of informal local...