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Fiscal federalism in Switzerland relevant issues for transition economies in Central and Eastern Europe
| Content Provider | Library of Congress - Books/Printed Material |
|---|---|
| Author | Dafflon, Bernard. Tóth, Krisztina |
| Spatial Coverage | Switzerland Europe Eastern |
| Temporal Coverage | 2005 |
| Abstract | "Its highly fragmented structure of local governments and serious horizontal fiscal imbalances make Switzerland a surprisingly powerful model for Eastern European countries that are currently facing the challenge of fiscal decentralization. In spite of the substantial differences in the tradition and current practice of intergovernmental fiscal relations, transition economies may learn valuable lessons from the Swiss case in the fields of direct democracy, horizontal cooperation, expenditure and revenue assignment, and fiscal discipline. Among other conclusions, the authors suggest that subnational authorities can effectively fend off recentralization attempts of the central government if they engage in spontaneous cooperation to enhance the efficiency of public service provision. Together with an adequate fiscal equalization scheme, interjurisdictional cooperation also permits the reconciliation of the objective of an increasing devolution of powers with the existing regional disparities. The authors also show that the principle of subsidiarity can best be safeguarded by anchoring the expenditure and revenue powers of subnational governments in the constitution or in a similarly strong law. With regard to fiscal discipline, the combination of a "golden rule" with direct democratic instruments of budget control is proven to be successful in enhancing the accountability of local politicians toward their constituencies. "--World Bank web site. |
| Language | English |
| Publisher | World Bank |
| Publisher Place | Washington, D.C. |
| Part of Series | Catalog |
| Requires | HTML5 supported browser |
| Access Restriction | Open |
| Subject Keyword | Decentralization in Government Eastern Europe Intergovernmental Fiscal Relations Regional Disparities Switzerland |
| Subject Domain (in LCSH) | Intergovernmental fiscal relations--Switzerland |
| Subject Domain (in LCSH) | Decentralization in government--Switzerland |
| Subject Domain (in LCSH) | Switzerland--Regional disparities |
| Subject Domain (in LCSH) | Intergovernmental fiscal relations--Europe, Eastern |
| Subject Domain (in LCSH) | Decentralization in government--Europe, Eastern |
| Subject Domain (in LCSH) | Europe, Eastern--Regional disparities |
| Subject Domain (in LCC) | HG3881.5.W57 |
| Content Type | Text |
| Resource Type | Book |
