Showing 1 - 10 of 1,013
The German version of federalism, often called 'cooperative federalism', has been identified by many as one of the root causes for Germany becoming Europe's new sick man. Now, a number of changes in the institutions defining the relationship between the federal, the state and the local level...
Persistent link: https://www.econbiz.de/10012779636
This paper describes briefly the different forms of equalization, principally focusing on the distinction between revenue equalization versus cost equalization. In addition, some international country case studies from Australia, Canada, Germany, and Switzerland are presented. Based on these...
Persistent link: https://www.econbiz.de/10010668016
Germany's fiscal federalism has undergone a process of perpetual reform. On the one hand, some tax sources that have existed up to now – the corporate income tax is a good example in this context – will shortly be phased out because of changes in the system. On the other hand the...
Persistent link: https://www.econbiz.de/10005585590
This paper investigates the long-term trend and the underlying determinants of public sector centralization in Germany … for a continuous process of government centralization as suggested by Popitz' "law", but rather for some distinct …
Persistent link: https://www.econbiz.de/10003025562
Persistent link: https://www.econbiz.de/10010229722
Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms...
Persistent link: https://www.econbiz.de/10012010932
decentralization and centralization. In particular, the paper weighs the benefits of centralization against the benefits of … decentralized policy experimentation. Meanwhile, the exact amount of (de)centralization proves elusive. In consequence, the national … level may provide the best option to pragmatically balancing the benefits of both centralization and decentralization. …
Persistent link: https://www.econbiz.de/10011868632
Persistent link: https://www.econbiz.de/10003400996
Persistent link: https://www.econbiz.de/10001609609
Persistent link: https://www.econbiz.de/10001430516