Fiscal Federalism in the European Union

Fiscal Federalism in the European Union

by Amedeo Fossati
     
 

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ISBN-10: 0415202620

ISBN-13: 9780415202626

Pub. Date: 06/28/1999

Publisher: Taylor & Francis

To what extent should local and regional governments in the European Union be allowed to determine their own fiscal policies?
This book explores the core issues of fiscal federalism in the European context. It combines theoretical and empirical analysis in addressing such questions as:
* what sort of fiscal federalism is appropriate in the European

Overview

To what extent should local and regional governments in the European Union be allowed to determine their own fiscal policies?
This book explores the core issues of fiscal federalism in the European context. It combines theoretical and empirical analysis in addressing such questions as:
* what sort of fiscal federalism is appropriate in the European Community
* what are the dangers of more centralization
* what are the costs of greater decentralization

Product Details

ISBN-13:
9780415202626
Publisher:
Taylor & Francis
Publication date:
06/28/1999
Series:
Routledge Studies in the European Economy Series
Pages:
320
Product dimensions:
6.10(w) x 9.30(h) x 1.10(d)

Table of Contents

List of figuresix
List of tablesxi
List of contributorsxiv
Prefacexv
Introduction1
Part IEurope and fiscal federalism13
1A comparative view of local finances in EU member countries: are there any lessons to be drawn?15
Introduction: origin and scope of the chapter15
The patterns of organisation and decentralisation of expenditure at the end of the period: similarities and differences16
The revenue side of fiscal decentralisation29
The compared evolution of local finance, 1980-93; the role of reforms thereupon46
Current developments and debates: what lessons (if any) can be drawn?48
Appendix AInstitutional and organisational changes, 1980-93, by country57
Appendix BNon-tax revenue in EU countries: the system of grants60
2Developing fiscal federalism in Eastern Europe63
Background63
Principles of financing of subnational governments in transition countries: the theory66
Financing subnational governments in transition countries: current status of reform68
Reforming fiscal federalism in central and eastern European countries: lessons and outlook76
3Stabilisation policy in the European Monetary Union and fiscal federalism80
The Maastricht constraints and fiscal policy80
The need for quantitative constraints on the deficit82
The stabilisation policy in the European economy84
The inadequacy of the solutions called for in the Maastricht treaty88
The regional stabilisation policy91
The size of the Community budget and the growth of own resources93
Conclusions97
Part IIThe state of fiscal federalism in Europe101
4Fiscal federalism in Austria: facts and new developments103
Introduction103
Some remarks on Austrian fiscal terms, regional and local government expenditure functions and finance systems103
Pros and cons of the development: a politico-economic appraisal116
The new consultation mechanism between central, regional and local governments118
Final remarks119
5Local government in Denmark122
The Nordic model of local government122
The role of local personal income tax125
Local government equalisation126
Central control of local expenditure129
6Local taxation and intergovernmental fiscal relations in France131
Introduction131
The distribution of taxing powers among tiers of governments132
Intergovernmental fiscal relations: equalisation and compensation vs macroeconomic constraints140
The reform of local taxation: a prerequisite for fiscal equalisation?153
Concluding remarks158
7Experiences with German fiscal federalism: how to preserve the decentral content?162
Introduction162
The basis: two principles of fiscal federalism162
Paths to centralisation in Germany164
How to retain the decentral content?170
8Local governments in Great Britain177
Introduction177
Great Britain177
The structure of local government178
Current expenditures and revenues of local authorities183
Local taxation184
Grants188
Working out individual authorities' needs to spend on individual services192
Problems197
9Towards fiscal federalism in Italy201
Introduction201
Current popularity of fiscal federalism in Italy201
The blocks to achieving fiscal federalism205
The problems of Italy209
Conclusions216
10Fiscal federalism in Spain. Decentralisation: an unfinished task222
Introduction222
The decentralisation process: theory and policy223
The autonomous financing models232
The financing system of local governments241
Final comments250
11Fiscal federalism in Switzerland: a survey of constitutional issues, budget responsibility and equalisation255
Introduction255
Institutional issues256
The public sector: some facts and figures259
Budget responsibility276
Tax coordination and harmonisation277
Equalisation284
Conclusions288
Index295

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