This paper uses survival analysis to examine the time taken to carry out municipality amalgamation in Japan in terms of both forming the amalgamation committee and completing amalgamation. The results show that municipalities that depend on local allocation tax grants as a revenue source, those...

Schools are essential in forming human capital and in improving the long-term health of the economy. They are also heavily reliant on state and local funds, which were severely depleted during the Great Recession. To alleviate some of the strain on local budgets, the federal government passed...

This paper analyses a game theoretic model of tax competition in a system where tax authorities are revenue optimisers and countries are differentiated by size. The model accommodates more than two countries. In equilibrium, larger countries set higher tax rates non-cooperatively. By applying...

We are calling for comparisons of banking and banking systems from a spatial perspective. Therefore, this paper develops a classification identifying decentralized and centralized banking according to two characteristics: geographical market orientation (regional vs. supraregional) – to...

Small enterprises are a key source of employment, economic growth, innovation and productivity in advanced as well as emerging economies and as such they are a crucial sector of an economy. Access to financing plays an important role for the small enterprise sector in any economy. Based on...

Nach über 20 Jahren Diskussionen liegen derzeit drei Modelle zur Reform der Grundsteuer vor. Sie basieren auf wert- und flächenbezogenen Bemessungsgrundlagen sowie einer Kombination aus beiden. Die Rechnungen zum regionalen Aufkommen belegen, dass die wertbasierten Modelle mit der höheren...

We provide an analysis of the housing market and current housing policies in three developed countries: the United Kingdom (UK), Switzerland, and the United States (US). We focus on these three countries mainly due to the marked differences in their institutional settings. The UK is...

Background: China has five layers of government including the central government. Recently, some prefectural governments meet fiscal distress. Methods: We investigate the effects of urban and rural populations and area sizes on the expenditures of the prefecture-level local government by...

Seit Jahrzehnten fusionieren westliche Industrienationen kommunale Gebietskörperschaften in der Hoffnung auf Kosteneinsparungen, eine höhere Leistungsfähigkeit der Verwaltung sowie lokale Wachstumsimpulse. Verlässliche wissenschaftliche Evidenz zu Gebietsreformenist jedoch erst seit wenigen...

If you look today at the skyline of downtowns throughout the Middle East and beyond, the joint-stock corporation has transformed the urban landscape. The corporation makes itself present through the proliferation of its urban mega-projects, including skyscrapers, downtown developments and gated...