This paper explores (dis-)economies of scale in property value assessment via cooperative agreements among small tax assessing jurisdictions without consolidation. New York State incentivizes small neighboring towns to unify their assessment function while maintaining respective tax authority;...

Innowacyjne propozycje dotyczace polityki rozwoju obszarow wiejskich na lata 2014-2020 moga przyniesc rezultaty w postaci wprowadzenia srodkow majacych na celu zwiekszenie zdolnosci panstw czlonkowskich UE do wspomagania przedsiebiorstw na obszarach wiejskich w uzyskiwaniu dostepu do funduszy,...

The growing trend of urban city development requires various infrastructure investments, including water supply, electricity, sanitation, transportation, and other supporting facilities. In facing this challenge, many Asian countries experience significant constraints, particularly on the issues...

Social infrastructure has endured a long period of neglect in most developed and emerging countries, with chronic underinvestment exposed by the coronavirus crisis 2020. The financial crisis 2007/08 led to a slow revival of economic infrastructure policies, and a growing involvement of...

A common prerequisite in valuation analysis is the availability of temporal information on financial variables. Nevertheless, reduced size companies-representing more than 98% on current productive systems- fail to have available temporal information to estimate valuations. In this paper, we...

Die Studie untersucht die Verteilungssymmetrie zwischen Land und Kommunen im Kommunalen Finanzausgleich Schleswig-Holsteins. Anlass dieser Untersuchung sind die Anträge im Verfahren der kommunalen Verfassungsbeschwerde von drei der elf Kreise des Landes sowie der abstrakten Normenkontrolle der...

Nach dem Kompromiss von Bundestag und Bundesrat über die Reform der Grundsteuer Ende 2019 erhalten die Länder Entscheidungsspielraum darüber, ob sie sich dem Bundesmodell anschließen oder ein eigenes Steuermodell entwickeln. Ein baden-württembergischer Gesetzentwurf sieht eine...

Airports are an important factor of regional connectivity. Following the literature, a sufficiently dense airport network is an important determinant for growth. However, regional airports in Germany exhibit financial losses and depend on subsidies. This paper analyses the potential spillover...