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Year of publication
Subject
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Gemeindefinanzen 4,917 Local government finance 4,892 Finanzausgleich 941 Intergovernmental transfers 900 Local government 881 Kommunalverwaltung 862 Deutschland 787 Germany 691 Finanzbeziehungen 540 Fiscal relations 540 Gemeindefinanzwirtschaft 497 Kommunalhaushalt 423 Municipal budget 422 USA 417 Gemeindesteuer 392 United States 386 Local tax 376 Theorie 371 Theory 371 Kommunalverschuldung 365 Municipal debt 365 Decentralization 340 Dezentralisierung 340 Kommunale Selbstverwaltung 335 Kommunale Finanzpolitik 329 Local fiscal policy 329 Public finance 327 Finanzpolitik 325 Local self-government 320 Öffentliche Finanzen 315 Kommunale Ausgaben 313 Local government expenditure 313 Fiscal policy 287 Kommunalpolitik 270 Poland 262 Polen 262 Local policy 255 Kommunale Einnahmen 237 Local government revenue 237 Länderfinanzen 227
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Online availability
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Free 1,277 Undetermined 700 CC license 94
Type of publication
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Book / Working Paper 2,832 Article 2,269 Journal 131
Type of publication (narrower categories)
All
Article in journal 1,794 Aufsatz in Zeitschrift 1,794 Graue Literatur 1,064 Non-commercial literature 1,064 Working Paper 516 Arbeitspapier 513 Aufsatz im Buch 370 Book section 370 Collection of articles of several authors 316 Sammelwerk 316 Hochschulschrift 165 Amtsdruckschrift 147 Government document 147 Konferenzschrift 129 Statistik 109 Thesis 98 Conference proceedings 91 Aufsatzsammlung 83 Statistics 81 No longer published / No longer aquired 50 Bibliografie enthalten 35 Bibliography included 35 Lehrbuch 34 Conference paper 30 Konferenzbeitrag 30 Dissertation u.a. Prüfungsschriften 25 Textbook 22 Collection of articles written by one author 18 Sammlung 18 Advisory report 17 Case study 17 Fallstudie 17 Gutachten 17 Research Report 15 Mehrbändiges Werk 14 Multi-volume publication 14 Festschrift 13 Handbook 12 Handbuch 12 Rezension 9
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Language
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English 3,503 German 1,043 Polish 184 French 131 Russian 76 Undetermined 71 Italian 60 Spanish 49 Dutch 23 Swedish 16 Finnish 15 Portuguese 15 Croatian 13 Hungarian 12 Ukrainian 11 Danish 10 Norwegian 8 Serbian 7 Bulgarian 6 Czech 6 Indonesian 4 Estonian 3 Slovak 3 Afrikaans 2 Macedonian 2 Romanian 2 Slovenian 2 Welsh 1 Modern Greek (1453-) 1 Icelandic 1 Japanese 1 Turkish 1
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Author
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Münstermann, Engelbert 49 Junkernheinrich, Martin 47 Karrenberg, Hanns 29 Shah, Anwar 26 Phillips, David 24 Bahl, Roy W. 23 Nannicini, Tommaso 23 Nam, Chang-woon 20 Bird, Richard M. 17 Slack, Enid 16 Döring, Thomas 15 Lenk, Thomas 15 Baskaran, Thushyanthan 14 Büttner, Thiess 14 Martinez-Vazquez, Jorge 14 Friedrich, Peter 13 Nechyba, Thomas J. 13 Vesper, Dieter 13 Zimmermann, Horst 13 Bandyopadhyay, Simanti 12 Dafflon, Bernard 12 Dahlberg, Matz 12 Ogden, Kate 12 Patrzałek, Leszek 12 Sjoquist, David L. 12 Zhao, Bo 12 Bröthaler, Johann 11 Grembi, Veronica 11 Mörk, Eva 11 Parsche, Rüdiger 11 Rappen, Hermann 11 Smoke, Paul J. 11 Wildasin, David E. 11 Alm, James 10 Bauer, Helfried 10 Färber, Gisela 10 Inman, Robert P. 10 Jimenez, Benedict S. 10 Rattsø, Jørn 10 Seitz, Helmut 10
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Institution
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Philippinen / National Statistics Office 30 National Bureau of Economic Research 26 World Bank 23 Deutscher Städtetag 15 OECD 15 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 10 Weltbank 9 Deutsches Institut für Urbanistik 8 Edward Elgar Publishing 7 World Bank Group 7 Bundesinstitut für Bau-, Stadt- und Raumforschung 5 Regionalverband Ruhr 5 Springer Fachmedien Wiesbaden 5 USA / Bureau of the Census 5 Österreichischer Sparkassenverband 5 Österreichisches Institut für Wirtschaftsforschung 5 Baden-Württemberg 4 Berliner Wissenschafts-Verlag 4 Evangelische Akademie Loccum 4 Frankreich / Commissariat Général du Plan 4 Frankreich / Direction Générale des Collectivités Locales 4 Indonesien / Badan Pusat Statistik 4 Kommunal- und Schul-Verlag 4 Lincoln Institute of Land Policy 4 Maximilian Verlag 4 National Tax Association 4 Niedersachsen 4 Sachsen / Sächsisches Staatsministerium der Finanzen 4 Sonderforschung ökonomische und juristische Institutionenanalyse (SOFIA) e.V. 4 United States / Congress / Joint Economic Committee 4 World Organization of United Cities and Local Governments 4 Centro Formazione e Studi <Roma u.a.> 3 Consortium for Economic Policy Research and Advice 3 Department of the Environment 3 Finnland / Tilastokeskus 3 Friedrich-Ebert-Stiftung 3 Institute of Municipal Treasurers and Accountants 3 Institute of Public Administration 3 Irland / Department of the Environment 3 Istituto Ricerche Economico-Sociali del Piemonte 3
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Published in...
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Public budgeting & finance 60 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 58 Zeitschrift für Kommunalfinanzen : ZKF ; Haushalt, Kostenrechnung, Steuern, Gebühren, Beiträge, Entgelte, Kredite, Zahlungsverkehr, Vollstreckung 57 Municipal finance journal : the state and local financing and municipal securities advisor 47 CESifo working papers 39 Working paper 37 National tax journal 33 Regional science & urban economics 33 IMFG papers on municipal finance and governance 32 Public choice 32 Public finance review : PFR 31 Journal of public budgeting, accounting & financial management 28 Der Städtetag : Zeitschrift für kommunale Politik und Praxis 25 NBER working paper series 25 European journal of political economy 23 Journal of public economics 21 Local public finance in Central and Eastern Europe 20 Public finance and management : PFM : an official journal of the Southern Public Administration Education Foundation 20 NBER Working Paper 19 Prace naukowe Uniwersytetu Ekonomicznego we Wrocławiu 19 International tax and public finance 18 Public management review 18 Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft 17 Working paper / National Bureau of Economic Research, Inc. 17 World development : the multi-disciplinary international journal devoted to the study and promotion of world development 16 Finanzwissenschaftliche Schriften 15 IFS Report 14 IFS reports 14 Public performance & management review 14 Discussion paper series / Philippine Institute for Development Studies 13 Forum öffentliche Finanzen 13 Local public finance : an international comparative regulatory perspective 13 Applied economics 12 Economic development quarterly : the journal of American economic revitalization 12 Journal of urban economics 12 Haushalts- und Finanzwirtschaft der Kommunen in der Bundesrepublik Deutschland 11 Informationen zur Raumentwicklung : IzR 11 Kommunalfinanzierung im Brennpunkt 11 Public sector governance and accountability series 11 Regional studies : official journal of the Regional Studies Association 11
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Source
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ECONIS (ZBW) 5,063 USB Cologne (EcoSocSci) 122 RePEc 20 EconStor 19 Other ZBW resources 8
Showing 1 - 50 of 5,232
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Scottish school spending, teachers and pupil numbers
Sibieta, Luke; Snape, Darcey - 2025
At just under £8 billion, spending on schools and childcare is the second-largest area of public service spending in Scotland, behind spending on health. While councils rather than the Scottish Government itself determine how much to spend on schools, they do so in the context of a funding and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338155
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Fair Funding Review 2.0: The impacts on council funding across England
Ogden, Kate; Phillips, David - 2025
The UK government is consulting on significant reforms to how funding from central government is allocated between English councils. From 2026-27, there will be a new system for allocating funding between councils, which will take account of new official assessments of councils' spending needs...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453260
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Extreme rainfall and municipal financing : risk pricing and adaptive mitigation by Sponge Cities
Li, Li; Li, Xiangyang; Ongena, Steven; Wang, Yabin - 2025
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The influence of politicians' sex on political budget cycles : an empirical analysis of Spanish municipalities
García, Israel; Hayo, Bernd - In: Economics & politics 37 (2025) 1, pp. 243-270
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371877
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The expanding finances of local governments in Canada, 1990-2023
Thompson, Austin - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015425194
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The state of local infrastructure investment in Europe : EIB municipalities survey 2024-2025
European Investment Bank - 2025
Are European municipalities ready to lead the green and social infrastructure transition? The EIB Municipalities Survey 2024-2025 sheds light on this key question by analysing data from over 1,000 municipalities across the EU.
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015430326
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Fair Funding Review 2.0 : the impacts on council funding across England
Ogden, Kate; Phillips, David - 2025
The UK government is consulting on significant reforms to how funding from central government is allocated between English councils. From 2026-27, there will be a new system for allocating funding between councils, which will take account of new official assessments of councils' spending needs...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015440247
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The consequence of urban shrinkage : investigation on the local fiscal revenue
Wang, Jian; Zhang, Lechao; Lin, Kefu - In: Regional science policy and practice : RSPP 17 (2025) 7, pp. 1-15
Previous research on urban shrinkage has primarily focused on conceptual development and identifying underlying drivers. This paper seeks to extend this foundation by proposing a comprehensive analytical framework, grounded in a review of relevant literature, to examine the fiscal implications...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413962
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Strategic bankruptcies : do smart politicians do it better?
Bordignon, Massimo; Cipullo, Davide; Turati, Gilberto - 2025 - This version: May 2025
We study the reaction of low vs. high-skilled politicians to a reform, approved in Italy in 2011, that introduces stringent individual financial and career sanctions to local administrators who are judged responsible for their municipality’s bankruptcy. To this aim, we leverage exogenous...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413988
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Rethinking Municipal Finance
World Bank - 2025
The report provides a comprehensive analysis of Bulgaria's local public finances, focusing on key challenges faced by municipalities and potential reforms. The report's goal is to provide a better understanding of local fiscal capacity, the system of intergovernmental fiscal transfers, and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454261
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Towards a measure of local government performance in Ghana : conceptual framework, data, and results
Chachu, Daniel Ofoe; Danquah, Michael; Gisselquist, … - 2025
In recent decades, decentralization reforms have surged across the Global South, aiming to bring governance closer to citizens. Despite extensive debate on their effectiveness, systematic methods to assess local government performance remain underexplored, particularly in data-constrained...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395490
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Empowering local governments : evidence from rural land tax decentralization
Cavalcanti, Pedro Henrique; Café, Renata Motta - 2025
This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396108
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A fleeting metropolitan moment : regional governance and municipal collaboration in greater Toronto during the COVID-19 pandemic
Eidelman, Gabriel; Nelles, Jen - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211447
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Massive Krise der Kommunalfinanzen
Döring, Thomas; Wohltmann, Matthias - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 105 (2025) 8, pp. 583-590
Die Finanzlage der Kommunen hat sich im vergangenen Jahr dramatisch verschlechtert. Städte, Landkreise und Gemeinden haben das Jahr 2024 mit einem bislang beispiellosen Rekorddefizit in Höhe von 24,3 Mrd. € abgeschlossen. Damit werden die bisherigen Rekordwerte aus den Jahren 1992 und 2003...
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Eco-fiscal tools and municipal finance : current practices and opportunities
Meloche, Jean-Philippe; Tremblay-Racicot, Fanny - 2025
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Effective per capita municipal expenditures correlated with population changes in small and medium-sized cities in Japan
Kato, Haruka - In: Journal of urban management 14 (2025) 2, pp. 314-324
"In recent years, urban policy-makers have been urged to adopt the development of urban policies for shrinking cities from an urban management perspective. However, urban management in shrinking cities is a difficult problem because it is fiscally restrictive compared with cities with growing...
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Determinants of own source revenue generation in rural local bodies and efficiency of collection
Shrawan, Aakanksha; Rahangdale, Nikhil; Nath, H. K. Amar - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015418000
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Little lies, sweet little lies : motivations for municipal financial statement misclassification
Fiorillo, Fabio; Quaresima, Federico - In: Kyklos : international review for social sciences 78 (2025) 2, pp. 607-630
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Scottish school spending, teachers and pupil numbers
Sibieta, Luke; Snape, Darcey - 2025
At just under £8 billion, spending on schools and childcare is the second-largest area of public service spending in Scotland, behind spending on health. While councils rather than the Scottish Government itself determine how much to spend on schools, they do so in the context of a funding and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331192
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La fiscalité municipale et le développement immobilier au Québec : à la recherche du gain fiscal
Meloche, Chelsea H. - 2025
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Up in smoke : the impact of wildfire pollution on healthcare municipal finance
Lopez, Luis A.; Murphy, Dermot; Tzur-Ilan, Nitzan; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207183
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The fiscal effects of cross-prefectural border municipal mergers : evidence from Japan using the synthetic control method
Hirota, Haruaki - In: Applied economics letters 32 (2025) 6, pp. 863-869
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330298
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COVID-19 as a driver for e-participation : insights from participatory budgeting in Poland
Roztocki, Narcyz; Strzelczyk, Wojciech; Weistroffer, … - In: Central European Management Journal 33 (2025) 1, pp. 126-143
Purpose - This paper explores how COVID-19 has impacted the shift from public participation by conventional means to e-participation. Specifically, we investigated to what extent COVID-19 has been a driver for electronic participation in community participatory budgeting, which is a kind of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397515
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Natural disasters and local government finance : evidence from typhoon Haiyan
Capuno, Joseph J.; Corpuz, Jose; Lordemus, Samuel - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013339205
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Natural disasters and local government finance : evidence from Typhoon Haiyan
Capuno, Joseph J.; Corpuz, Jose; Lordemus, Samuel - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013282661
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Adult social care in England: What next?
Bancalari, Antonella; Zaranko, Ben - 2024
We set out the major challenges facing the adult social care system in England and explore potential future developments for the sector.
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Spending on special educational needs in England: Something has to change
Sibieta, Luke; Snape, Darcey - 2024
The special educational needs and disabilities (SEND) system in England has faced unprecedented pressure over the past decade, and without substantial reform it will likely become unmanageable for local authorities over the coming years. Fundamentally, this is due to the rocketing number of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193941
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Reforming local government funding in England: The issues and options
Phillips, David - 2024
A new, up-to-date system for allocating funding between councils is vital, and reforms must align with the broader vision for local government.
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193973
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The medium-term outlook and choices
Boileau, Bee; Phillips, David; Ray-Chaudhuri, Sam; … - 2024
This chapter of our second annual Budget Report looks beyond 2024-25 to the medium-term outlook for the Scottish Government's funding, and the implications of the funding picture for the choices and trade-offs faced when allocating funding between areas of the budget. The Scottish Government had...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581804
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What is the outlook for English councils' funding?
Ogden, Kate; Phillips, David - 2024
English councils saw big cuts to their funding during the 2010s, with spending on some services down between 40% and 70% over the decade. And although like virtually all public services, funding for local government was increased during the 2019-24 parliament, councils' finances are still under...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581815
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The IFS Scottish Budget Report: 2024-2025
Boileau, Bee; Ogden, Kate; Phillips, David; … - 2024
The Scottish Government's Budget for 2024-25 takes place at a time of particular uncertainty about the future funding environment. UK government spending plans both for the coming year and for later years seem likely to be topped up, but when and by how much is unclear. The current UK government...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581820
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How have English councils' funding and spending changed? 2010 to 2024
Ogden, Kate; Phillips, David - 2024
Like spending on the NHS, and schools, English council funding has increased over the current parliament. But that follows a decade of austerity in the 2010s. And despite funding increases, councils are again under significant financial pressure, with increases in spending outpacing revenues and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581842
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Tax and spending in 2024-2025
Boileau, Bee; Phillips, David; Waters, Tom; Wernham, Tom - 2024
This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding available for Scottish public services, and planned spending on different individual services in the coming financial year, 2024-25. In several important respects, the Scottish...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581865
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Electoral incentives to target investment in roads : evidence from Italian municipalities
Ferraresi, Massimiliano; Rizzo, Leonzio; Secomandi, Riccardo - In: European journal of political economy 85 (2024), pp. 1-14
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420737
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The importance of revenues from spa fee in financing municipalities in Poland
Dziuba, Jarosław; Życzkowska, Elżbieta - In: Ekonomia i prawo 23 (2024) 3, pp. 459-476
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"One system, two shadows" : a local public finance perspective on China's shadow banking system
Zhang, Shidai; Tsai, Kellee S. - In: China economic review 87 (2024), pp. 1-18
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413609
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Environmental, social, and governance (ESG) outcomes and municipal credit risk
Bruno, Christopher C.; Henisz, Witold J. - In: Business & society 63 (2024) 8, pp. 1709-1756
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Young versus old politicians and public spending priorities
Baskaran, Thushyanthan; Hessami, Zohal; Schirner, Sebastian - In: Journal of economic behavior & organization 225 (2024), pp. 88-106
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446956
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Local tourist taxes in Portugal : a systematic review of municipal regulations
Carvalho, Luís; Pinheiro, Eduardo; Martins, Márcio; … - In: European journal of tourism, hospitality and recreation … 14 (2024) 2, pp. 285-298
The economic benefits of tourism activity have led Portuguese municipalities to seek new financial resources that allow them to face new public expenses to mitigate the adverse effects of such growth, creating public policies that incorporate those effects. This research aims to analyse existing...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417438
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Tools for financing local economic development of local communities
Fedorenko, Tetiana - In: Economic forum 14 (2024) 1, pp. 62-74
The study examined the specific features of using the instruments of financing the economic development of territorial communities on the example of Ukraine. Economic and statistical analysis methods were used to process the data, including the Wilcoxon signed-rank test for comparing growth...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402750
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Protected areas and municipality finances : evidence from France
Crommelynck, David; Leprince, Matthieu; Thébaud, Olivier - In: Annals of economics and statistics 156 (2024), pp. 167-206
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015404423
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The determinants of the financial distress of Italian municipalities : how much is it due to inadequate resources?
Padovani, Emanuele; Porcelli, Francesco; Zanardi, Alberto - In: International tax and public finance 31 (2024) 6, pp. 1494-1533
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015187372
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Local government expenditure and quality of life in Finnish municipalities
Makkonen, Teemu; Vartiainen, Niko; Rauhut, Daniel; … - In: Review of regional research : a publication of the … 44 (2024) 4, pp. 457-478
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189507
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Modern tools for managing local budgets in the context of decentralisation
Chudaieva, Iіa; Sukach, Olena; Sarana, Lesia - In: Baltic Journal of Economic Studies 10 (2024) 1, pp. 247-255
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015152642
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Reforming local government funding in England : the issues and options
Phillips, David - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156629
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Spending on special educational needs in England : something has to change
Sibieta, Luke; Snape, Darcey - 2024
The special educational needs and disabilities (SEND) system in England has faced unprecedented pressure over the past decade, and without substantial reform it will likely become unmanageable for local authorities over the coming years. Fundamentally, this is due to the rocketing number of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015156636
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What contributes to an attractive local political office? : evidence from municipal council elections in Switzerland
Schib, Tobias; Stutzer, Alois - 2024
Small-scale federal democracies depend on the active participation of individuals in local political office. Both anecdotal evidence and empirical studies across Western democracies indicate a growing difficulty in recent decades to recruit candidates for municipal offices. This study examines...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015158015
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Current challenges in intergovernmental fiscal relations
Mello, Luiz de; Ter-Minassian, Teresa - 2024
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Inflation und Zinsen : Wirkungen auf die kommunale Finanzlage in Nordrhein-Westfalen
Christofzik, Désirée I.; Isaak, Niklas; Jessen, Robin; … - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 104 (2024) 1, pp. 58-63
Seit 2022 sind Inflation und Zinsniveau in Deutschland merklich erhöht. Wir arbeiten mittels einer Szenarienrechnung die Auswirkung der höheren Preise und Zinsen auf die Finanzierungssalden der Kommunen in Nordrhein-Westfalen heraus und berücksichtigen dabei systematische Unterschiede...
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The IFS Scottish Budget Report : 2024-2025
Boileau, Bee; Ogden, Kate; Phillips, David; … - 2024
The Scottish Government's Budget for 2024-25 takes place at a time of particular uncertainty about the future funding environment. UK government spending plans both for the coming year and for later years seem likely to be topped up, but when and by how much is unclear. The current UK government...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014481240
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