Pursuing local tax policy -- Local taxation and American federalism -- Local limits -- The logic of the property tax -- The property tax under siege -- Local-option sales and excise taxes -- Income and business taxes -- Nontax revenue options -- Financing local government in the 21st century --...

When investigating the effects of federal grants on the behavior of lower-level governments, it is hard to defend the handling of grants as an exogenous factor affecting local governments; federal governments often set grants based on characteristics and performance of local governments. In this...

Die vorliegende Arbeit wurde von Christian Kelders in der Zeit seiner Tätigkeit als Wissenschaftlicher Mitarbeit des Center for Economic Studies (CES) erstellt und im September 2005 abgeschlossen. Gegenstand der Arbeit sind die Besteuerungsanreize im System der deutschen Kommunalfinanzen....

Using a cost-capacity gap framework, this paper is the first study to quantify nonschool fiscal disparities across Connecticut municipalities. In the absence of a Uniform Chart of Accounts for municipalities, the paper uses a newly assembled dataset of multi-year local financial records,...

Local governments in Japan account for about 80 per cent of general government spending when excluding social security expenditures. Therefore, for the implementation of fiscal policy it is important how local governments will behave. On the basis of the economic theories on fiscal federalism it...