1. Introduction -- 2. Local Tax Administration -- 3. The Practice of Real Property Taxation in the World -- 4. Municipal Budgeting and Accounting -- 5. Local Fiscal Discipline -- 6. Local Public Infrastructure and Corruption -- 7. Measuring and Monitoring Local Government Performance -- 8....

Renommierte Fachexperten aus Wissenschaft und Praxis diskutieren anlässlich des 65. Geburtstages von Klaus Lüder über die neueren Entwicklungen im öffentlichen Rechnungswesen. Trotz der Weite seiner Forschungs- und Arbeitsgebiete konzentrieren sich die Beiträge auf die nachhaltige...

This book provides a comprehensive treatment of traditional as well as newer topics in local public, fiscal and financial management principles and practices. It covers traditional topics of local public management, local revenue administration with special emphasis on property tax...

The paper discusses the effectiveness of independent fiscal institutions -- or fiscal councils -- in taming the deficit bias that emerged in the 1970s. After a review of the main theoretical arguments and recent trends about fiscal councils, we develop a stylized model showing how a fiscal...