The transition economies of Central and Eastern Europe, through the reform process of decentralization, are now seeking the devolution of fiscal powers, and responsibilities from central, to local governments, within financially sustainable environments. To this end, a system of local budgets,...

Some of the nation's leading scholars of government and public finance provide theirviews on the consequences of a declining property tax base. They show local governmentofficials and others how property tax revenue--or the lack of such revenue--affectslocal autonomy, decision making, and the...

The author writes that the property tax exemption for charitable institutions is facing an unsettled political climate. Charities encounter difficulties because of this situation but also benefit from it, the author says