The growing demand for urban infrastructure and public services provided in decentralized way in Brazil, combined with the recent fiscal crisis caused by the economic recession and governmental transfers reduction, has increased the debate about the own municipal taxes strengthening, where the...

Mit Urteil vom 9. Oktober 2012 hat das Verfassungsgericht des Landes Sachsen-Anhalt dessen kommunalen Finanzausgleich dahingehend beanstandet, dass bei Bevölkerungsrückgang ungeprüft ein proportionaler Rückgang kommunaler Aufgaben und Ausgabenlasten unterstellt wurde. Der Gesetzgeber wurde...

Recently a wide and empirically-backed consensus has emerged arguing that direct democratic control over government's spending decisions through initiatives and referenda constrains government size. But what happens if budgetary matters are excluded from the voters' right of the initiative? I...

In the last years we witnessed the continuous growth of local public resources, while public authorities from territorial-administrative units diversified their structures in order to achieve all the tasks that have been transferred. As a result, the position of subordinated public institutions...