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Year of publication
Subject
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Local government revenue 540 Kommunale Einnahmen 536 Gemeindefinanzen 233 Local government finance 228 Finanzausgleich 152 Intergovernmental transfers 148 Gemeindesteuer 145 Local tax 142 Kommunale Ausgaben 112 Local government expenditure 112 Steuereinnahmen 79 Tax revenue 79 Deutschland 77 Finanzbeziehungen 77 Fiscal relations 77 Germany 73 Öffentliche Einnahmen 67 Public revenue 66 USA 61 Decentralization 60 Dezentralisierung 60 United States 59 Poland 58 Polen 58 Kommunalhaushalt 54 Municipal budget 54 Grundsteuer 42 Real property tax 42 Public finance 41 Öffentliche Finanzen 41 Vermögensteuer 34 Wealth tax 34 Charges 33 Gebühr 33 Theorie 32 Theory 32 Kommunale Finanzpolitik 31 Local fiscal policy 31 Local government 29 Kommunalverwaltung 28
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Online availability
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Free 126 Undetermined 46 CC license 10
Type of publication
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Book / Working Paper 292 Article 267 Journal 2
Type of publication (narrower categories)
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Article in journal 203 Aufsatz in Zeitschrift 203 Graue Literatur 153 Non-commercial literature 153 Arbeitspapier 62 Working Paper 62 Aufsatz im Buch 56 Book section 56 Collection of articles of several authors 24 Sammelwerk 24 Hochschulschrift 17 Thesis 12 Amtsdruckschrift 7 Aufsatzsammlung 7 Bibliografie enthalten 7 Bibliography included 7 Government document 7 Konferenzschrift 7 Statistik 7 Conference proceedings 5 Statistics 5 Conference paper 4 Konferenzbeitrag 4 Collection of articles written by one author 2 Lehrbuch 2 Sammlung 2 Textbook 2 Advisory report 1 Bericht 1 Case study 1 Dissertation u.a. Prüfungsschriften 1 Fallstudie 1 Gesetz 1 Glossar enthalten 1 Glossary included 1 Gutachten 1 Haushaltsplan 1 Kartenmaterial 1 Law 1 Mikroform 1
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Language
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English 349 German 109 Polish 47 Russian 12 Undetermined 10 French 7 Spanish 6 Portuguese 5 Hungarian 4 Croatian 3 Italian 3 Ukrainian 3 Afrikaans 1 Danish 1 Estonian 1 Dutch 1 Norwegian 1 Serbian 1 Turkish 1 Vietnamese 1
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Author
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Patrzałek, Leszek 7 Zhao, Bo 7 Alm, James 6 Döring, Thomas 5 Sjoquist, David L. 5 Feldstein, Martin S. 4 Felis, Paweł 4 Lenk, Thomas 4 Lin, Gary C. 4 Metcalf, Gilbert E. 4 Newell, Richard G. 4 Raimi, Daniel 4 Scherf, Wolfgang 4 Wieland, Joachim 4 Bell, Michael E. 3 Broer, Michael 3 Chernick, Howard A. 3 Devas, Nick 3 Dew, Rodney 3 Famulska, Teresa 3 Gadenne, Lucie 3 Gliniecka, Jolanta 3 Guziejewska, Beata 3 Helm, Ines 3 Henckel, Dietrich 3 Iregui B., Ana María 3 Jerch, Rhiannon 3 Kahn, Matthew E. 3 Kańduła, Sławomira 3 Kriz, Kenneth A. 3 Malinowska-Misiąg, Elżbieta 3 Melo Becerra, Ligia Alba 3 Ramos F., Jorge 3 Reschovsky, Andrew 3 Sowiński, Tomasz 3 Stern, Volker 3 Stuhler, Jan 3 Thöne, Michael 3 Veuger, Stan 3 Wan, Guanghua 3
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Institution
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International Monetary Fund (IMF) 5 Lincoln Institute of Land Policy 4 International Monetary Fund 3 National Bureau of Economic Research 3 Public Policy Institute of California <San Francisco, Calif.> 3 Sonderforschung ökonomische und juristische Institutionenanalyse (SOFIA) e.V. 3 Center for the Study of Law and Economics <Saarbrücken> 2 Institut Finanzen und Steuern 2 Institute of Municipal Treasurers and Accountants 2 International City/County Management Association 2 Universität Stuttgart / Institut für Bauökonomie 2 Akademie für Umwelt und Energie 1 Asociación Guatemalteca de Alcaldes y Autoridades Indígenas 1 Australian National University, Centre for Research on Federal Financial Relations 1 Baden-Württemberg / Ministerium für Finanzen und Wirtschaft 1 Brookings Institution 1 Canadian Tax Foundation 1 Coopers & Lybrand Deloitte <London> 1 Council of Capital City Lord Mayors 1 Dagestanskij Gosudarstvennyj Universitet 1 Deutscher Städtetag 1 Foundation for State Legislatures 1 Friedrich-Naumann-Stiftung / Liberales Institut 1 Großbritannien / Department of the Environment 1 HLT-Gesellschaft für Forschung, Planung, Entwicklung <Wiesbaden> 1 Harvard Institute for International Development 1 Institute for Transportation Studies (ITS), University of California-Berkeley 1 Institute of Administration <Zaria> / Department of Local Government Studies 1 Institute of Municipal Treasurers and accountants 1 Instituto de Economía, Facultad de Ciencia Económicas y Administrativas 1 Instytut Gospodarki Mieszkaniowej <Warschau> 1 International Center for the Environment and Public Policy <Sacramento, Calif.> 1 International Union of Local Authorities 1 Južnyj federalʹnyj universitet 1 Katolicki Uniwersytet Lubelski / Wydział Nauk Społecznych 1 Land Policy Conference <2009, Cambridge, Mass.> 1 Local Government Association 1 Lyndon B. Johnson School of Public Affairs 1 Masarykova Univerzita / Právnická Fakulta 1 Meždunarodnyj Centr Social'no-Ėkonomičeskich Issledovanij <Sankt Petersburg> 1
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Published in...
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Local public finance in Central and Eastern Europe 19 Public budgeting & finance 15 National tax journal 6 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 6 Finanzwissenschaftliche Schriften 5 Municipal finance journal : the state and local financing and municipal securities advisor 5 Finanzwissenschaftliche Arbeitspapiere 4 IMFG papers on municipal finance and governance 4 Public finance review : PFR 4 Regional science & urban economics 4 Working paper / National Bureau of Economic Research, Inc. 4 Annales Universitatis Mariae Curie-Skłodowska 3 Archiv für Kommunalwissenschaften : AFK ; Grundlagen, Konzepte, Beispiele 3 Environment & planning / C : international journal of urban and regional research 3 IMF Staff Country Reports 3 Journal of public budgeting, accounting & financial management 3 Journal of urban economics 3 NBER Working Paper 3 NBER working paper series 3 Public finance and management : PFM : an official journal of the Southern Public Administration Education Foundation 3 Public finance quarterly : PFQ 3 Tulane University Economics working paper 3 Working paper series 3 Zeitschrift für Kommunalfinanzen : ZKF ; Haushalt, Kostenrechnung, Steuern, Gebühren, Beiträge, Entgelte, Kredite, Zahlungsverkehr, Vollstreckung 3 Altyn asyryň ykdysadyýeti 2 Applied economics letters 2 Danube : law and economics review 2 DeStatis / Wissen. Nutzen 2 Development discussion paper / Harvard Institute for International Development, Harvard University 2 Discussion paper / Center for the Study of Law and Economics 2 Documentos CEDE 2 E-Finanse : finansowy kwartalnik internetowy 2 Ensayos sobre política económica 2 Etudes et documents / Centre d'Etudes et de Recherches sur le Développement International 2 Financial internet quarterly 2 Financing state and local government in the 1990s 2 Fiscal decentralisation, local government and policy reversals in Southeastern Europe 2 Growth and change : a journal of urban and regional policy 2 IMF Working Papers 2 Institut Finanzen und Steuern : ifst 2
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Source
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ECONIS (ZBW) 543 RePEc 11 USB Cologne (EcoSocSci) 7
Showing 1 - 50 of 561
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The nexus between revenue decentralization reforms and economic growth
Muthomi, Frankline; Ndunda, Titus M. - In: Public budgeting & finance 44 (2024) 3, pp. 44-60
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015158326
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The effects of intergovernmental transfers on the local fiscal incentives of Brazilian municipalities
Alves, Pedro Jorge Holanda; Araujo, Jevuks Matheus de - In: Journal of government and economics : JGE 13 (2024), pp. 1-20
The objective of this work is to analyze the impact of fiscal decentralization on the behavior of Brazilian municipal policymakers. This work uses the first three cutoffs of the transfer rules of the Municipal Participation Fund (FPM) and applies a regression discontinuity designs (RDD) to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015051980
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Steuerkraftmessung im kommunalen Finanzausgleich
Scherf, Wolfgang - 2023
Neben den eigenen Steuereinnahmen bestimmt der kommunale Finanzausgleich die finanzielle Situation der Gemeinden. Die Finanzzuweisungen des Landes erhöhen die Finanzkraft der kommunalen Ebene und bewirken eine gleichmäßigere Verteilung unter den Gemeinden. Der Beitrag analysiert den Einfluss...
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The effects of natural resource revenues on municipal finance
Leisibach, Patrick; Lüchinger, Simon; Roellin, Jonas; … - In: Economic policy 38 (2023) 115, pp. 567-600
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Home rule and municipal revenue stability : new evidence from Texas
Zhang, Pengju; Nguyen-Hoang, Phuong - In: Public budgeting & finance 43 (2023) 1, pp. 38-60
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Determinants of property tax revenue : lessons from empirical analysis
Awasthi, Rajul; Le, Tuan Minh; You, Chenli - 2020
Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012296863
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Local Tax Policy in Central and Eastern Europe : Property Taxation and Municipal Finance
Felis, Paweł; Patrzałek, Leszek; Bem, Agnieszka; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325564
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Local Revenue Mobilisation in Ghana : Why Similar Metropolitan and Municipal Assemblies Exhibit Different Outcomes
Mahama, Patrick - 2022
Revenue mobilization for local development has gained significant global attention in recent years. Particularly, attempts to maximize the efforts for improved revenue collection in developing countries are weakened due partly to the caliber of human resources available and also the kind and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014083077
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Od rozwoju do erozji finansów samorządu terytorialnego w Polsce
Patrzałek, Leszek; Poniatowicz, Marzanna; Guziejewska, … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014340992
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Reforming revenues : options for the future financing of local government : report
Local Government Association; WPI Economics Limited - 2022
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Local Property Tax Reform and Municipality Spending Efficiency
Afonso, António; Venâncio, Ana - 2022
We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to 2011, and then we rely in a panel data set to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013307209
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How to increase local revenue in bulgaria : mission (im)possible?
Kalcheva, Desislava Zheleva - In: The review of economic and business studies : REBS 15 (2022) 1, pp. 101-121
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Measuring the fiscal health of U.S. cities
Chernick, Howard A.; Reschovsky, Andrew - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013475220
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The financial effects of the fiscal sovereignty of municipality regarding real estate tax
Żołądkiewicz-Kuzioła, Agnieszka - In: Copernican Journal of Finance & Accounting : CJF&A 11 (2022) 4, pp. 203-216
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Rethinking city revenue and finance
Weltwirtschaftsforum - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014245086
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The impact of COVID-19 pandemic on local fiscal revenue : empirical evidence from the regions with dominant tertiary sectors
Jannah, Aisyah Nurrul; Khoirunurrofik - In: Economics and finance in Indonesia : EFI 68 (2022) 2, pp. 87-101
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The crowding in (out) effect of intergovernmental transfers on local government revenue generation : evidence from Pakistan
Yousaf, Tahir; Ul Ain, Qurat; Akhtar, Yasmeen; Shah, … - In: Hacienda pública española : review of public economics 242 (2022) 3, pp. 3-28
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Features of self-taxation as a form of local budget revenues
Babin, Igor Ivanovych - In: Danube : law and economics review 13 (2022) 4, pp. 292-305
The aim of the article is to reveal the features of self-taxation as an independent form oflocal budget revenues. There is no consensus among domestic and foreign scholars onunderstanding the nature, place, and role of self-taxation in the system of income sources ofterritorial communities....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014293265
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The fiscal capacity of local government versus government expenditure, and its impact on eliminating interregional social inequalities in Poland
Gałecka, Małgorzata; Patrzałek, Leszek; Kuropka, Ireneusz - In: Region : the journal of ERSA 9 (2022) 1, pp. 51-67
Social inequalities are a significant challenge in developing countries. Therefore, they should be treated as a leading priority in boosting socio-economic development. Such inequalities are a growing challenge for Poland. It is believed that social inequalities are behind Poland's relatively...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013169402
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Local Public Finance Dynamics and Hurricane Shocks
Jerch, Rhiannon Leigh; Kahn, Matt; Lin, Gary C. - 2022
Since 1980, over 2,000 local governments in US Atlantic and Gulf states have been hit by a hurricane. Such natural disasters can exert severe budgetary pressure on local governments’ ability to provide critical infrastructure, goods, and services. We study local government revenue,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014090940
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Operating surplus and its importance in financing local government tasks on the example of municipalities of the Małopolskie Voivodeship
Wichowska, Anna - In: Olsztyn economic journal 17 (2022) 1, pp. 35-47
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The flypaper effect phenomenon of intergovernmental transfers during the Covid-19 : evidence from Indonesia
Wati, Lela Nurlaela; Ispriyahadi, Heri; Zakaria, Dhika … - In: Zbornik radova Ekonomskog Fakulteta u Rijeci : časopis … 40 (2022) 2, pp. 353-373
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Revenue diversification and municipally owned companies' role in shaping the debt of municipalities
Białek-Jaworska, Anna - In: Annals of public and cooperative economics 93 (2022) 4, pp. 931-975
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Plugging the gap : debt pressure and the rise of forfeiture revenues in local governments
Yu, Li; Lyu, Zhuoyang; Duan, Hao - In: Finance research letters 61 (2024), pp. 1-6
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Potencjał jednostek samorządu terytorialnego w gospodarce postcovidowej
Filipiak, Beata Zofia; Wyszkowska, Dorota; Dylewski, Marek - 2024 - Wydanie I
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Local sales tax exportation : the impact of commuters, tourists, and college students on the tax base
Afonso, Whitney B.; Moulton, Jeremy Grant - In: Public budgeting & finance 44 (2024) 1, pp. 38-59
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536642
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Empirical analysis of revenue formation in local budgets : assessing the reality, challenges, and prospects of decentralization in Georgia
Abuselidze, George; Bilyak, Yuliia; Bagatska, Kateryna - In: Economic Growth, Prosperity and Sustainability in the …, (pp. 85-102). 2024
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Triggers and strategies of revenue bargaining : evidence from Mozambican municipalities
Schiller, Armin von - In: The politics of revenue bargaining in Africa : …, (pp. 83-105). 2024
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The Effect of Federal Tax Deductibility on State and Local Taxes and Spending
Feldstein, Martin S.; Metcalf, Gilbert E. - 2021
This paper examines the effect of federal deductibility of state and local taxes on the fiscal behavior of state and local governments. The primary finding is that deductibility affects the way that state-local governments finance their spending as well as the overall level of spending. More...
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Cities on Their Own : Local Revenue When Federalism Fails
Scharff, Erin A. - 2021
The pandemic has been especially harsh on the economies of large urban areas. However, even smaller urban communities face significant shortfalls. Meanwhile, a meaningful federal response was slow to materialize. In a functioning federalist system, one might expect the central state to quickly...
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The dynamic response of municipal budgets to revenue shocks
Helm, Ines; Stuhler, Jan - 2021
We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany’s fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012514567
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The role of fiscal decentralization in municipal budgets : case of the Czech Republic
Andrlík, Břetislav; Halamová, Martina; Formanová, Lucie - In: Danube : law and economics review 12 (2021) 1, pp. 61-76
Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012517298
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The dynamic response of municipal budgets to revenue shocks
Helm, Ines; Stuhler, Jan - 2021
We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany's fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012518088
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Municipal financing opportunities in Canada : how do cities use their fiscal space?
Meloche, Jean-Philippe; Vaillancourt, François - 2021
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Local property tax reform and municipality spending efficiency
Afonso, António; Venâncio, Ana - 2021
We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to 2011, and then we rely in a panel data set to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013309897
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Financial autonomy of local governments in the Slovak Republic : a panel data investigation
Maličká, Lenka - In: Ekonomický časopis : časopis pre ekonomickú … 69 (2021) 7, pp. 669-686
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Tăng cường thu ngân sách địa phương ở Việt Nam
Bùi Quang Phát - In: Tạp chí khoa học 37 (2021) 1, pp. 20-28
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013499084
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Effects of post-COVID work from home on the spatial distribution of local government revenues in Illinois
Funderburg, Richard; Kriz, Kenneth A.; Merriman, David; … - In: Municipal finance journal : the state and local … 44 (2023) 1, pp. 65-92
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COVID-19 pandemic financial impacts on Virginia's local governments : a first look at total local revenue and vulnerable local taxes
Davis, Stephanie Dean; Zuniga, Raymond - In: Municipal finance journal : the state and local … 44 (2023) 2, pp. 77-102
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014493972
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The impact of coal activity on local revenues for elementary and secondary education in appalachia
Welch, Jilleah G.; Murray, Matthew Neal - In: Public finance review : PFR 51 (2023) 4, pp. 568-613
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014294018
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Local public finance dynamics and hurricane shocks
Jerch, Rhiannon; Kahn, Matthew E.; Lin, Gary C. - In: Journal of urban economics 134 (2023), pp. 1-28
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Revenue analysis of the impact of the fee for issuing a permitforthe sale of alcohol on the commune budget on the example of selected coastal communes
Szydłowski, Cezary - In: Financial internet quarterly 16 (2020) 3, pp. 80-95
The article presents an analysis of the level of income flowing to the municipalities\' budget from the permit fees to sell alcoholic beverages in selected municipalities. For the purposes of the article, three objectives have been set for determining the level of revenue from the fee....
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Trade fair fee as a source of income for the budgets of municipalities in Poland on selected examples
Szydłowski, Cezary - In: Financial internet quarterly 16 (2020) 2, pp. 37-48
The public finance system in force in Poland provides for a trade fair fee (Polish - "opłata targowa") as part of municipalities' own revenues. The trade fair fee is collected from persons selling at marketplaces located in the municipality. It constitutes own income for the commune's budget...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012284887
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Local public finance dynamics and hurricane shocks
Jerch, Rhiannon; Kahn, Matthew E.; Lin, Gary C. - 2020
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Gute Bedingungen für lokale Wertschöpfung aus Windkraftanlagen : Erfahrungen und Empfehlungen
Eichenauer, Eva; Gailing, Ludger - 2020
Die Beteiligung von Standortkommunen an der Wertschöpfung aus Windkraftanlagen ist ein wichtiger Schritt hin zu einer gerechten, gesellschaftsverträglichen Umsetzung der Energiewende. Ländliche Gemeinden können finanziell profitieren und die Akzeptanz unter den Anwohnenden kann gefördert...
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Revenues of municipalities as a tool of local self-government development (comparative study)
Papcunová, Viera; Hudáková, Jarmila; Štubňová, … - In: Administrative Sciences : open access journal 10 (2020) 4/101, pp. 1-23
A municipality’s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the...
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Empirical essays in public and political economics
Klarin, Jonas - 2020
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Fiscal federalism in Nepal: revenue potential of provincial and local governments and recommendations to enhance own-source revenue generation
UNDP - 2020
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Local Public Finance Dynamics and Hurricane Shocks
Jerch, Rhiannon - 2020
Since 1980, over 2,000 local governments in US Atlantic and Gulf states have been hit by a hurricane. Such natural disasters can exert severe budgetary pressure on local governments' ability to provide critical infrastructure, goods, and services. We study local government revenue, expenditure,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012482269
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Starving counties, squeezing cities : tax and expenditure limits in the US
Wen, Christine; Xu, Yuanshuo; Kim, Yunji; Warner, Mildred - In: Journal of economic policy reform 23 (2020) 2, pp. 101-119
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