China's reform of intergovernmental fiscal relations in the light of European experiences

The paper looks a China's institutional reforms in public finances against the background of European experiences. Particular attention is given to Switzerland and Germany where there is a high degree of consensus forming mechanisms. These federations are also characterized by concepts of regional fairness and are hence more appropriate as potential models than competitive federalism models such as that of the United States. The basic characteristics of the two European federations are described and analyzed.Federalism; German federation; Swiss federation; Germany; Switzerland; fiscal capacity; equalization; public borrowing; public administration; intergovernmental grants; German unification; tax assignment; shared taxes

Local Taxation: Principles and Scope

The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation are consistent with each other and could be realized at the same time.local taxation; principles of taxation; accountability; regional equity; benefit-tax link; long-term efficiency; non-distortion

Institutional Arrangements for Coordination Among Governments in Germany

The theory of fiscal federalism makes a strong case for decentralizing government functions in order to enhance the efficiency of allocating public goods where preferences differ among regions. Decentralized collective decision making fosters social and political cohesion at the level of the nation state by protecting minorities, by strengthening the accountability of politicians, and by mobilizing citizens through greater participation at the local level. Federalism respects different cultural and individual traditions among regions, and it emphasizes local diversity. Federalism thus reflects the regional dimension of democracy. However, decentralized government raises severe coordination problems. Coordination of public agencies within government—among the Executive, the Legislative, the Judicature, and the Administration—is difficult enough, yet it is further complicated in a multi-layer government framework where different authorities interact—governments and parliaments that are more or less autonomous and accountable to their respective constituencies. This may call for specific institutional provisions and rules for policy coordination and for dealing with conflicts between the levels of government. The focus of this paper is on the mechanisms of coordination as established in the Federal Republic of Germany (FRG) with its specific tradition of “cooperative federalism”.government; coordination; federalism; cooperative federalism; budget coordination

The Marshall Plan: Searching for Creative Peace, Then and Now

The article reviews the elements of the Marshall Plan after World War II, and relates its positive features to economic challenges of the end of the 20th century.Marshall Plan; economic development; Europe; transition countries; foreign policy; institution building; infrastructure

On the Controversy of Fiscal Equalization in Germany

The paper discusses the features of fiscal equalization in Germany and its recent challenges, notably those related to re-unification. It analyzes its distributional effects of the Finanzausgleich, which are found to be strong, sometimes even reversing the order of State fiscal endowments per capita after redistribution. It also looks into the disincentive effects that accompany the fiscal arrangements..fiscal institutions; equalization; government debt; disincentives; taxation; redistribution; Finanzausgleich

Neuseelands Reform der öffentlichen Verwaltung: Radikalkur als Patentrezept?

Die vielfältigen heimischen Probleme der öffentlichen Verwaltung und der sozialen Systeme wecken das deutsche, Interesse an Reformbeispielen jenseits der Grenzen. Mit welchen Instrumenten arbeitet das erfolgreiche neuseeländische Organisationsmodell für die öffentliche Verwaltung? Wje werden das Finanzmanagement der öffentlichen Hand und der Budgetprozeß gestaltet? Ergeben sich aus dem neuseeländischen Modell Denkanstöße für Deutschland? --

Zwischenstaatliche Kooperation und die Reform des Finanzausgleichs in Deutschland

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Institutional Arrangements for Coordination Among Governments in Germany

The theory of fiscal federalism makes a strong case for decentralizing government functions in order to enhance the efficiency of allocating public goods where preferences differ among regions. Decentralized collective decision making fosters social and political cohesion at the level of the nation state by protecting minorities, by strengthening the accountability of politicians, and by mobilizing citizens through greater participation at the local level. Federalism respects different cultural and individual traditions among regions, and it emphasizes local diversity. Federalism thus reflects the regional dimension of democracy. However, decentralized government raises severe coordination problems. Coordination of public agencies within government—among the Executive, the Legislative, the Judicature, and the Administration—is difficult enough, yet it is further complicated in a multi-layer government framework where different authorities interact—governments and parliaments that are more or less autonomous and accountable to their respective constituencies. This may call for specific institutional provisions and rules for policy coordination and for dealing with conflicts between the levels of government. The focus of this paper is on the mechanisms of coordination as established in the Federal Republic of Germany (FRG) with its specific tradition of “cooperative federalism”

China's reform of intergovernmental fiscal relations in the light of European experiences

The paper looks a China's institutional reforms in public finances against the background of European experiences. Particular attention is given to Switzerland and Germany where there is a high degree of consensus forming mechanisms. These federations are also characterized by concepts of regional fairness and are hence more appropriate as potential models than competitive federalism models such as that of the United States. The basic characteristics of the two European federations are described and analyzed

The Marshall Plan: Searching for Creative Peace, Then and Now

The article reviews the elements of the Marshall Plan after World War II, and relates its positive features to economic challenges of the end of the 20th century