commission on fiscal imbalance 合集

1992 the assignment of function to local government

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Unformatted text preview: . This selection procedure means that policies in the most diverse areas can be continually reviewed, without it being necessary to specify in advance the right solution - which no one knows anyway (BLÖCHLIGER and FREY, 1993, p. 237). In this procedure, the elements of direct democracy and constitutional economics play a crucial role: constitutional guarantee in the vertical division of power, initiative and referendum, the principle of subsidiarity, fiscal sovereignty, access to many revenue sources, and a low dependence on (equalising) transfer payments are the indispensable ingredients of fiscal federalism. 86 Commission on Fiscal Imbalance REFERENCES ADMINISTRATION FÉDÉRALE DES CONTRIBUTIONS (1990) Charge fiscale en Suisse 1989, Bern: Statistical Series, 18. BASTA L. R. and FLEINER T. (ed.), (1996) Federalism and Multiethnic States: the Case of Switzerland, Institut du Fédéralisme, Université de Fribourg, Études et colloques no 16 BENETT R.J., (1990) Decentralisation, Local Governments, and Markets: Towards a Post-Welfare Agenda, Clarendon Press, Oxford. BLÖCHLIGER H. and FREY R.L., (1993) The evolution of Swiss federalism: a model for the European Community ? in EUROPEAN COMMUNITY, op. cit., pp. 213-242. BRAUN D., AYRTON R., BULLINGER A.-B. and WÄLTI S., (2000) Fiscal Policy Decision Making in Federal States, University of Lausanne, Institute of Political and International Studies, mimeo, and SNFR, project 1214-52384.97 COOPERS and LYBRAND, (1995) Taxation in Switzerland, with Schweizerische Treuhandgesellschaft, Hallwag, Bern and Basel. COUNCIL OF EUROPE, (1998) “Limitations of local taxation, financial liquidation and methods of calculating general grants”, Local and Regional Authorities in Europe, 65, Strasbourg DAFFLON B., (1986) " Fédéralisme, coordination et harmonisation fiscales : étude du cas suisse", Recherches économiques de Louvain, 1986, vol. 52/1, pp. 3 - 43. DAFFLON B. (1991) “Local business taxation in Switzerland: assessment, strategies and conflicts”, in G. Pola (ed.) Local Business Taxation: An International Overview, Milan: Vita e Pensiero, pp. 41–66. DAFFLON B., (1992) "The assignment of function to local government : from theory to practice", Environment and Planning C: Government and Policy, volume 10, pp. 283-298. DAFFLON B., (1995) "Fédéralisme et solidarité: étude de la péréquation en Suisse", publication de l'Institut de Fédéralisme, Université de Fribourg, Études et colloques 15, 322 pages. DAFFLON B., (1996) "The requirement of a balanced local budget: theory and evidence from the Swiss experience", in POLAG., FRANCE G. and LEVAGGI R., Developments in local Government Finance: Theory and Policy, Edward Elgar, Cheltenham, pp. 228-250. DAFFLON B., (1998) "Les fusions de communes dans le canton de Fribourg (Suisse): analyse socio-économique", Annuaires des Collectivités locales, GRALE et CNRS, Litec, Paris, pp. 125-166. DAFFLON B., (1999) “Fiscal Federalism in Switzerland”...
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This note was uploaded on 03/06/2013 for the course ECON 220 taught by Professor Paulo during the Spring '13 term at University of Liverpool.

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