In order to stimulate revenue mobilisation and local autonomy, some governments decentralise property taxes to the municipal level. Indonesia did so in a gradual process between 2010 and 2014, transferring responsibility for the rural and urban land and building tax to its nearly 500 cities and...

The legitimacy of political orders is an important reference point in political analysis, but the concept is difficult to operationalise and measure – particularly in those countries where legitimacy is critical (cases of political transformation and high state fragility). This paper develops...

The promotion of decentralisation and local governance has long since been an established part of bilateral and multilateral development cooperation. In the context of fragile statehood, however, this area of development cooperation is frequently faced with the general suspicion of encouraging...

In 2015 the global community committed itself to an ambitious programme of reform. Achieving the Sustainable Development Goals and implementing the resolutions of the Paris climate conference require that great efforts are made – including those of a financial nature. Many states will have to...

Im Jahr 2015 hat sich die Weltgemeinschaft einem ehrgeizigen Reformprogramm verschrieben. Um die Sustainable Development Goals zu erreichen und die Beschlüsse der Klimakonferenz von Paris umzusetzen, sind gewaltige Anstrengungen erforderlich – auch solche finanzieller Natur. Viele Staaten...