The contribution describes the distribution of taxing powers between the different tiers of government in Italy. It focuses, in particular, on the evolution of this distribution and on the recent Act on Fiscal Federalism

Since China's Tax-Sharing System Reform in 1994, the so-called “Chinese-Style Fiscal Federalism” has been formed, and the issues of conditional grants and unfunded mandates have become essential elements in China's central-subnational governments' relation. The defects of legislations in...

This research is based on theories of federalized party systems, second-order elections and nationalization of party system comparing long-established democratic federations in terms of actual autonomy of their subnational party systems. The study shows that despite obvious prerequisites for...

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)...