The size and growth of the local public sector in democratic, multi-tiered structures of government are the outcomes of the decentralized political process, subject to the fiscal rules set by upper – typically, national and state in unitary and federal countries respectively – tiers of government. Quite frequently, besides establishing local governments’ domain of competencies, own revenue sources or even the conditions for the very existence of municipal/county tiers (a manifestation of the so-called Dillon’s rule in the US local government system, and the de jure or de facto status of local governments in most European countries) those rules contain a number of limitations and obligations that considerably restrict the actual fiscal autonomy of local governments.

A comparative view of local tax and expenditure limitations and their consequences

REVELLI, Federico
2016

Abstract

The size and growth of the local public sector in democratic, multi-tiered structures of government are the outcomes of the decentralized political process, subject to the fiscal rules set by upper – typically, national and state in unitary and federal countries respectively – tiers of government. Quite frequently, besides establishing local governments’ domain of competencies, own revenue sources or even the conditions for the very existence of municipal/county tiers (a manifestation of the so-called Dillon’s rule in the US local government system, and the de jure or de facto status of local governments in most European countries) those rules contain a number of limitations and obligations that considerably restrict the actual fiscal autonomy of local governments.
Comparative law and economics
Edward Elgar
161
181
9780857932570
local tax and expenditure limitations
Federico, Revelli
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2318/1594987
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