Development of Local Public Finance in Europe

Peter Friedrich (), Joanna Gwiazda and Chang Woon Nam

No 1107, CESifo Working Paper Series from CESifo

Abstract: This 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.

Keywords: municipal finance; fiscal autonomy and decentralisation; intergovernmental transfers; Europe (search for similar items in EconPapers)
Date: 2003
New Economics Papers: this item is included in nep-pbe
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_1107

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