While India’s per capita income is converging towards that of the richer countries, inequality has drifted up. Spatial inequality – across states and between urban and rural areas – is pronounced, with large differences in output per capita and in access to core public services, such as...

The paper discusses the contemporary regional development of Bulgaria and regional financing by different national sources and European funds. The compliance with the EU requirements for attaining targeted results in specifically programmed priority areas is revealed as a driving force for...

German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax policy is consistent with the seminal inverse-elasticity rule. First, we estimate the...

The essay focuses on local development and governance. It examines the questions posed by the evolution of industrial districts and the new policy for local development, the so-called Instruments for Local Development. The analysis highlights a complex and contradictory relationship between the...

Many economists have cited fiscal illusion as an argument against specific types of taxes arguing that less visible taxes may cause voters to systematically underestimate the true burden of taxation. The higher willingness of renters to support an increase in the property tax, often referred to...

This paper analyses to which extent local fiscal autonomy is preserved by a 2003 reform of the French Constitution. This reform states that the tax revenues share in financing local budgets will not be lower than its 2003 value calculated at each level of local government, but not necessarily...

This article provides a survey of the research on local public finance over the past thirty-five years at the CREFAUR. The article consists of a non-exhaustive survey of four main fields of research : local public spending and taxation behaviors, the determinants of inter-jurisdictional fiscal...

Thanks to games theory and within the french institutional framework, the aim of this paper is first to explain why we observe a spontaneous tax competition between local governments with similar size and then to show that « l?intercommunalité » in other words consolidation of...

The relations between public services and local public services are analysed. The local communities are now obliged to consider the requirements of sustainable development, with new constraints and new possibilities for the local public services. The objectives and means of action of the local...