This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. A good subnational tax system is critical to an effective and sustainable system of intergovernmental fiscal relations - a need that has become increasingly...

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....

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...

This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...