Development of Local Public Finance in Europe
AbstractThis paper investigates the development of local public finance in Germany, Switzerland, Poland and the United Kingdom. In this context important characteristics of municipal expenditures and revenues are examined in these countries. Differences in government structure (i.e. unitary or federal) do not appear to have a crucial role for municipal finance. The ways to protect local fiscal autonomy are discussed in the framework of the vertical fiscal equalisation system. In particular the application of the principle of parallel fiscal development between a state and its municipalities is examined.
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Bibliographic InfoPaper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 1107.
Date of creation: 2003
Date of revision:
municipal finance; fiscal autonomy and decentralisation; intergovernmental transfers; Europe;
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- Peter C. Smith, 2003. "Formula Funding of Public Services: An Economic Analysis," Oxford Review of Economic Policy, Oxford University Press, vol. 19(2), pages 301-322, Summer.
- Paul A. Grout & Margaret Stevens, 2003. "The Assessment: Financing and Managing Public Services," Oxford Review of Economic Policy, Oxford University Press, vol. 19(2), pages 215-234, Summer.
- Peter Friedrich & Anita Kaltschuetz & Chang Woon Nam, 2004. "Significance and Determination of Fees for Municipal Finance," CESifo Working Paper Series 1357, CESifo Group Munich.
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