Bereits seit langer Zeit wird über ein Zuschlagsmodell auf die Einkommen- und Körperschaftsteuer diskutiert, um die Steuerautonomie der Bundesländer zu erhöhen. Die dazu erforderliche Senkung der bundeseinheitlichen Steuersätze führt bei aufkommensneutralen Zuschlagssätzen im...

Whenever a central government faces a sub-unit in financial distress, the unpleasant question arises of whether to assist the unit or not. On the one hand, resisting to bail out the unit may lead to default or bankruptcy, which could be very costly both economically and politically. On the other...

Central government bailouts of local governments are commonly viewed as a recipe for local fiscal indiscipline, as local governments learn that the center will come to the rescue in times of trouble. Little is known however about whether such tendencies can be dampened if assistance is...

We analyze the relationship between senate malapportionment and the allocation of the US federal budget to the states during the period 1978-2002. A substantial literature originating from the influential paper by ?) finds that small and overrepresented states get significantly larger shares of...

We setup a model in which the residents of two neighboring municipalities can use the services provided by public infrastructures located in both jurisdictions. If services are either complements or substitutes in use, the municipalities strategically interact when investing in infrastructures;...

In the present essay we begin with a short presentation of the Aetolian proto-federation and compare its structure and institutions with two modern ones, that of Canada and that of the European Union. We will then make an evaluation of the three federations according to two sets of criteria. a)...

Für den EU-Haushalt werden in diesem Report durch eine Gegenüberstellung der Zahlungen der Mitgliedstaaten und den Rückflüssen aus dem EU-Haushalt die Nettopositionen bestimmt. Die deutsche Nettoposition ist im Jahr 2023 leicht gegenüber dem Vorjahr zurückgegangen, von 19,7 Milliarden Euro...

Für den EU-Haushalt werden in diesem Report durch eine Gegenüberstellung der Zahlungen der Mitgliedstaaten und den Rückflüssen aus dem EU-Haushalt die Nettopositionen bestimmt. Die deutsche Nettoposition ist im Jahr 2023 leicht gegenüber dem Vorjahr zurückgegangen, von 19,7 Milliarden Euro...

A rational financial constitution of the EU should be able to fulfil redistributive objectives at minimum costs. The present financial system of the Community is not compatible with this requirement. After the decisions of the European Council in Berlin on the Agenda 2000 the fundamental flaw of...

This paper investigates the political economy of fiscal reform activism in Argentina since the late 1980s. Between 1988 and 2008, tax legislation was changed 83 times, fiscal federal rules 14 times, and budgetary institutions sixteen times. Tax and budgetary reforms moved from centralizing...