Significance and Determination of Fees for Municipal Finance
Abstract
The idea of fiscal decentralisation has become increasingly fashionable world-wide. But every country has unique features of the intergovernmental fiscal system. In general municipal expenditures are rapidly growing in European countries. On the other hand local tax increases are not easily enforceable at present, whereas the local fiscal autonomy is unlikely to be guaranteed as long as municipalities are strongly dependent on down-flow grants. In such a fiscal-stress situation an improvement of local fiscal capacity can be achieved from the increase of fees. Four European countries were chosen to survey the recent development of municipal finance: Britain, Germany, Poland and Switzerland. This paper firstly identifies and highlights the similarities and differences in municipal finance in an international context. Secondly it theoretically examines the possibility of enhancing fiscal autonomy of local governments through determining optimal fee level which leads to an increase of revenues from this revenue item.Download Info
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Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 1357.Length:
Date of creation: 2004
Date of revision:
Handle: RePEc:ces:ceswps:_1357
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Keywords: fiscal decentralisation; local expenditures and taxes; fees; shared taxes; intergovernmental transfers; municipal borrowings; Poland; Britain; Switzerland; Germany;This paper has been announced in the following NEP Reports:
- NEP-ALL-2005-01-02 (All new papers)
- NEP-EEC-2005-01-02 (European Economics)
- NEP-EEC-2005-01-05 (European Economics)
- NEP-GEO-2005-01-02 (Economic Geography)
- NEP-PBE-2005-01-02 (Public Economics)
- NEP-TRA-2005-01-02 (Transition Economics)
- NEP-URE-2005-01-02 (Urban & Real Estate Economics)
References
References listed on IDEASPlease report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Peter Friedrich & Joanna Gwiazda & Chang Woon Nam, 2003. "Development of Local Public Finance in Europe," CESifo Working Paper Series 1107, CESifo Group Munich.
- Peltzman, Sam, 1971. "Pricing in Public and Private Enterprises: Electric Utilities in the United States," Journal of Law and Economics, University of Chicago Press, vol. 14(1), pages 109-47, April.
- Shah, Anwar & DEC, 1994. "A fiscal needs approach to equalization transfers in a decentralized federation," Policy Research Working Paper Series 1289, The World Bank.
- Brennan,Geoffrey & Buchanan,James M., 1980.
"The Power to Tax,"
Cambridge Books,
Cambridge University Press, number 9780521233293.
- Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922.
- Bev Dahlby, 1996. "Fiscal externalities and the design of intergovernmental grants," International Tax and Public Finance, Springer, vol. 3(3), pages 397-412, July.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Peter Haug, 2007. "Local Government Control and Efficiency of the Water Industry: An Empirical Analysis of Water Suppliers in East Germany," IWH Discussion Papers 3, Halle Institute for Economic Research.
- Peter Friedrich, 2011. "Legal European Company Forms to Realize Cross Border FOCJ – Functional Overlapping Competing Jurisdictions," ERSA conference papers ersa10p1009, European Regional Science Association.
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