The volume concentrates on "fiscal equalization" in theory, in Poland and in Germany. It starts with an overview on the normative concept of fiscal federalism, emphasizes special problems of fiscal equalization in transition countries, and describes in detail the legal framework and the financial flows of Poland's fiscal equalization system. After a short overview on the "Länder" and the municipal fiscal equalization system in Germany, reforms proposals for the Polish fiscal equalization system are developed.
The volume concentrates on "fiscal equalization" in theory, in Poland and in Germany. It starts with an overview on the normative concept of fiscal federalism, emphasizes special problems of fiscal equalization in transition countries, and describes in detail the legal framework and the financial flows of Poland's fiscal equalization system. After a short overview on the "Länder" and the municipal fiscal equalization system in Germany, reforms proposals for the Polish fiscal equalization system are developed.
Produktdetails
Produktdetails
Schriften zur internationalen Entwicklungs- und Umweltforschung 22
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Autorenporträt
The Editor: Armin Bohnet studied economics in Tübingen, Munich and Mannheim, Ph.D. 1965, Habilitation 1973. Since 1973 he is professor for economics with focus on public finance and transition economics.
Inhaltsangabe
Contents: Lars Ponterlitschek: The Theory of Fiscal Federalism - Lars Ponterlitschek: Fiscal Decentralization - Problems and Special Requirements for Transition Economies - Magdalena Godek/Radoslaw Witczak/Tomasz Uryszek: Deconcentration, Decentralization, Federalism: Terms and Definitions in the Polish Literature - Lars Ponterlitschek: Analysis and Evaluation of the Polish Fiscal System - The Task and Expenditure Side - Lars Ponterlitschek: Social Security System in Poland - Description and Analysis of the Current System - Radoslaw Witczak: Revenue Assignment in Poland - Tomasz Uryszek/Lars Ponterlitschek: Intergovernmental Transfers in Poland - Legal Framework - Marta Mackiewicz/Elzbieta Malinowska-Misiag/Marcin Tomalak: The Self-Government Units in Poland Financial Data - Piotr Bury: Limitations on the Fiscal Policy of a Local Government - Andreas Kienemund: The Federal Financial Equalisation System in Germany - Wolfgang Scherf/Kai Hofmann: The Local Fiscal Constitution in Germany - An Overview - Stefan Schäfer/Ivo Bischoff: Unemployment Insurance and Micro-Level Labor Market Policy in a Federal State - Theoretical Considerations and the German Experience - Lars Ponterlitschek: Reform Proposals for the Polish Fiscal Equalization System Derived from the Theory of Fiscal Federalism - Tomasz Uryszek/Radoslaw Witczak: Proposals for the Improvement of the Polish Local Finance System - Wojciech Misiag/Marcin Tomalak: Self-Government Finance Recommendations for Poland.
Contents: Lars Ponterlitschek: The Theory of Fiscal Federalism - Lars Ponterlitschek: Fiscal Decentralization - Problems and Special Requirements for Transition Economies - Magdalena Godek/Radoslaw Witczak/Tomasz Uryszek: Deconcentration, Decentralization, Federalism: Terms and Definitions in the Polish Literature - Lars Ponterlitschek: Analysis and Evaluation of the Polish Fiscal System - The Task and Expenditure Side - Lars Ponterlitschek: Social Security System in Poland - Description and Analysis of the Current System - Radoslaw Witczak: Revenue Assignment in Poland - Tomasz Uryszek/Lars Ponterlitschek: Intergovernmental Transfers in Poland - Legal Framework - Marta Mackiewicz/Elzbieta Malinowska-Misiag/Marcin Tomalak: The Self-Government Units in Poland Financial Data - Piotr Bury: Limitations on the Fiscal Policy of a Local Government - Andreas Kienemund: The Federal Financial Equalisation System in Germany - Wolfgang Scherf/Kai Hofmann: The Local Fiscal Constitution in Germany - An Overview - Stefan Schäfer/Ivo Bischoff: Unemployment Insurance and Micro-Level Labor Market Policy in a Federal State - Theoretical Considerations and the German Experience - Lars Ponterlitschek: Reform Proposals for the Polish Fiscal Equalization System Derived from the Theory of Fiscal Federalism - Tomasz Uryszek/Radoslaw Witczak: Proposals for the Improvement of the Polish Local Finance System - Wojciech Misiag/Marcin Tomalak: Self-Government Finance Recommendations for Poland.
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