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...

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...

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...

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...

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...

The basic objective of the work was to verify the hypothesis regarding the existence of the correlation between the income potential of the municipalities and the efficiency (relative) of their activity. The basis for such a hypothesis were some concerns as to the validity of the assumed system...

Our objective is an assessment of individual preferences for various revenue options for local government to address inadequate service spending or revenue shortfalls. California offers an especially interesting place to explore such attitudes given Proposition 13 and the resulting decrease in...

The main purpose of this article is analysis of the relationship between local tax and fee policies in Poland. We argue that local authorities have similar and significant discretion over tax and fee policy and, therefore, they can be analysed in a similar way. Links between these policies are...

Using loan-level municipal bank lending data, we examine the debt structure of municipalities and its response to exogenous income shocks. We show that small, more indebted, low-income, and medium credit quality counties are particularly reliant on private bank financing. Low income counties are...

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...

Since the Tax Sharing Reform in 1994, the local government revenue of the People's Republic of China (PRC) has faced downward risk problems. This paper reviews the fiscal and taxation reforms in the central and local governments of the PRC and focuses on evaluating the effectiveness of fiscal...

In the aftermath of the Great Recession of 2007-2009, the popular press has noted a rebound in casino revenues in some states, and some expect casino revenues to grow and increase again along with any economic recovery. However, before the recent recession, there were trends indicating...

Since the Tax Sharing Reform in 1994, the local government revenue of the People's Republic of China (PRC) has faced downward risk problems. This paper reviews the fiscal and taxation reforms in the central and local governments of the PRC and focuses on evaluating the effectiveness of fiscal...

Do intergovernmental transfers reduce revenues collected by local government authorities (LGAs)? There is already a well-established body of literature in public finance, which argues that intergovernmental grants 'crowd out' local revenues. Most existing studies, however, explore the fiscal...

There is a high diversity in the possibility of raising funds for municipalities; in particular the possible sources of revenue for financing the municipalities are high. There are certain ways of financing, which are represented in all municipalities, regardless of their economic structure, the...

As public institutions are faced with more diverse and increased community needs, significant concern arises (both in academia and practice) for the dwindling resources available at the local level and the factors which can influence local revenue mobilization. Using data for 3,227 Romanian...

This paper aims to provide an overview of the basics of Japan's local public administration and finance system and to analyze how Japan's municipalities restore their fiscal balance after a fiscal shock. In Japan, local governments play a major role in redistribution. Combined with regional...