Das Gemeindesteuersystem erneut auf dem Prüfstand. Ökonomische Bewertung der Erfolgsaussichten einer modifizierten Variante des Reformmodells der Stiftung Marktwirtschaft

2007 ◽  
Vol 56 (1) ◽  
Author(s):  
Thomas Döring
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Public Choice ◽  
Current Situation ◽  
Political Discussion ◽  
Government Finance ◽  
Reform Initiatives ◽  
Tax System ◽  
Local Government Finance ◽  
German Cities

AbstractIn Germany, the current situation of local government finance is still worrying. Up to now, all political attempts to reform the German local tax system fundamentally led to no satisfying result. For this reason, new reform initiatives gain particular attention in scientific and political discussion. Against this background, the paper examines the proposal for reform of the existing local tax system presented by Stiftung Marktwirtschaft. By highlighting public finance characteristics of economically reasonable local government finances as well as public choice characteristics of a politically successful reform, it will be shown that within some small but important modifications the proposal of Stiftung Marktwirtschaft is in a position to solve local government finance problems in a durable manner. This result is consecuted by an empirical simulation of the fiscal effects for all German local authorities. The fiscal simulation demonstrates that more then ninety percent of German cities and municipalities will gain from a political implementation of the proposal for reform.

scholarly journals REVIEW NOTE: Local Government Reform and Local Government Finance

1970 ◽  
pp. 153-163
Author(s):  
Brian Dollery
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Service Provision ◽  
Government Reform ◽  
Information Revolution ◽  
Government Finance ◽  
Local Public Finance ◽  
The Past ◽  
Local Government Finance ◽  
Adequate Funding

The multi-faceted problem of local government finance has attracted increasing attention in the new millennium. The reasons for the renewed interest in this thorny question are comparatively straightforward. In the first place, for the past two decades all public sector institutions have been profoundly affected by the twin revolutions simultaneously sweeping the world – the globalization of the international economy and the information revolution wrought by the computer age – and local government is no exception. Not only have these inexorable forces had dramatic implications for the structure of government as a whole, and relationships between the different tiers of government, but also for service provision and public finance, including local public finance. Secondly, substantially heightened demands on local government, together with limited access to adequate funding, have seen the genesis of a deepening crisis in the financial sustainability of local government entities.

The Geography of Public Finance: Welfare under Fiscal Federalism and Local Government Finance

1982 ◽  
Vol 76 (4) ◽  
pp. 883 ◽  
Author(s):  
Bernard Grofman ◽  
R. J. Bennet ◽  
Alan D. Burnett ◽  
Peter J. Taylor ◽  
Peter J. Taylor ◽  
...  
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Fiscal Federalism ◽  
Government Finance ◽  
Local Government Finance

Explaining the Puzzles in Policy Change: Local Finance Reform in Britain

1990 ◽  
Vol 10 (1) ◽  
pp. 45-65 ◽  
Author(s):  
Glen Bramley
Keyword(s):  
Local Government ◽  
Public Choice ◽  
Theoretical Approach ◽  
Party Politics ◽  
Government Finance ◽  
Finance Reform ◽  
Local Finance ◽  
Local Government Finance ◽  
Satisfactory Account ◽  
Key Questions

ABSTRACTThis paper compares four different theoretical accounts of the reform of British local government finance at the end of the 1980s: public choice, marxian political economy, bureaucratic process, and party politics. Five key questions are identified as the most essential and puzzling features of the change: why reform; the timing of reform and implementation; the national non-domestic rate; the choice of a poll tax; and why the ‘final solution’ of direct central control has been eschewed. The ability of each theoretical approach in answering these five key questions is then assessed in the light of what we know about the history and logic of local government finance in Britain. The conclusion is that the reform can be explained, but that no single theoretical approach can give a completely satisfactory account. Overall, a competitive party politics model, complemented by public choice ideology and bureaucratic process, gives the fullest explanation.

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