The paper by Christian Kastrop describes the German federal system with a view to drawing some lessons for the European Union. The German system is reckoned to be very good at promoting cooperation and integration, but it has been showing growing problems in terms of efficiency and transparency....

China like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to...

Fiscal Decentralization Reforms and Local Government Efficiency: An Introduction -- Fiscal Decentralization in Bulgaria -- Fiscal Decentralization in the Czech Republic -- The Fiscal Decentralization in Hungary -- The Fiscal Decentralization in Poland -- The Fiscal Decentralization in Romania --...