Abstract Within the local fiscal equalization system of North Rhine-Westphalia, anticipated financial needs of municipalities are estimated by the use of regression analysis. In the recent past the previously exercised regression approach shows unexpected results concerning the main parameters...

This article comments on the resolution of the government of Russian Federation № 520 of July 14, 2008 ”On the principles of price formation and order of tariffs, surplus and limit indexes in utilities sector.” This resolution makes it possible to establish tariffs that are much higher...

The education system in Italy is mainly public and highly centralised concerning both financial and regulatory aspects. However, there are significant disparities in school spending and students' performance across regions. The aim of the paper is to provide a first attempt for the Italian case...