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commission on fiscal imbalance 合集

commission on fiscal imbalance...

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Commission on Fiscal Imbalance Texts Submitted for the International Symposium on Fiscal Imbalance Report Supporting Document 3
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ISBN: 2-550-38871-2 Legal deposit BibliothLque nationale du QuØbec, 2002
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Commission on Fiscal Imbalance i TABLE OF CONTENTS General Introduction ....................................................................................................................................................... 1 Decentralization in the United States: Where has the Country Headed? ........................................................................ 15 By William F. Fox Forces Behind Centralization and Decentralization in the United States ........................................................................ 25 By Bruce A. Wallin Maintaining Fiscal Equilibrium in a Federation: Germany ............................................................................................. 37 By Paul Bernd Spahn Reforming Intergovernmental Fiscal Relations in Germany: The Bavarian Point of View ............................................ 55 By Otto Beierl Fiscal Federalism in Switzerland: A Survey of Constitutional Issues, Budget Responsibility and Equalization ............ 63 By Bernard Dafflon Balance and Imbalance in the Swiss Federal System ..................................................................................................... 101 By Sonja W°lti The 2000 Reform of Intergovernmental Fiscal Arrangements in Australia .................................................................... 113 By David J. Collins Concept of Fiscal Decentralisation and Worldwide Overview ....................................................................................... 145 By Robert D. Ebel and Serdar Yilmaz Fiscal Federalism in Belgium .......................................................................................................................................... 175 By Marcel GØrard The Lambermont Agreement: Why and How? ............................................................................................................... 195 By GØraldine Van der Stichele and Magali Verdonck The Funding of Autonomous Communities in Spain ...................................................................................................... 223 By Pere Gal± The Finances of Decentralized Authorities and Financial Relations between Authorities at Different Levels in France Trends and Outlook ............................................................................................................................................. 227 By Guy Gilbert The Process of Decentralisation in Italy: A Focus on Regional Governments ............................................................... 249 By Laura Raimondo Decentralization in Some Non-Federal Countries: The Case of the United Kingdom ................................................... 265 By David Heald Biographical Notes .......................................................................................................................................................... 287
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Commission on Fiscal Imbalance 1 GENERAL INTRODUCTION 1. I NTRODUCTION The Commission on Fiscal Imbalance, set up by the QuØbec government, planned to hold an international symposium on September 13 and 14, 2001 at which a number of experts were to describe intergovernmental fiscal arrangements in various countries, namely four established federations (United States, Germany, Switzerland and Australia), one recent federation (Belgium), one country whose institutions are similar to those of a federal country (Spain) and three non- federal countries that nonetheless have a multilevel government structure 1 (France, the United Kingdom and Italy). This selection of countries provides a fairly complete portrait of the existing situation in developed countries with federal systems 2 and in a few non-federal countries with societies similar to ours. Mr. Robert Ebel of the World Bank Institute was to provide an overview of the situation around the world, more particularly in developing countries and countries in transition to a market economy. Unfortunately, the tragic events of September 11 in New York forced the cancellation of the symposium. Almost all the speakers had sent a text they intended to use for their presentation during the symposium.
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