of municipalities (NUTS 5 level). The research covered budgets of all urban-rural municipalities of Lower Silesian … Voivodeship in the years 1996-2014. The source of data on the revenues of municipalities were databases of the Central Statistical … Office. The structure of municipalities revenues was analysed, considering among others the distribution of share in own …

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, adjusted to be comparable across municipalities and therefore suitable for … regression analysis. The paper finds significant nonschool fiscal disparities among Connecticut municipalities. Fiscal …

Finnish municipalities enjoy ample fiscal autonomy and provide or arrange the provision of a large share of public … increases in the cost of health care and social services. Furthermore, small municipalities are often struggling to align … service provision with national standards. The government has launched a reform to create more efficient municipalities …

municipalities of Saxony (eastern Germany) and North Rhine-Westphalia (western Germany). Findings from the panel data analysis … suggest the existence of the "flypaper effect" - municipalities use transfers to increase expenditures but do not reduce taxes … the two federal states despite the differences in the transfer dependency. Targeted support of eastern municipalities …