財政連邦主義の比較 Comparing Fiscal Federalism (Studies in Territorial and Cultural Diversity Governance)

財政連邦主義の比較<br>Comparing Fiscal Federalism (Studies in Territorial and Cultural Diversity Governance)

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財政連邦主義の比較
Comparing Fiscal Federalism (Studies in Territorial and Cultural Diversity Governance)

Valdesalici, Alice (EDT)/ Palermo, Francesco (EDT)

ウェブストア価格 ¥56,757（本体¥51,598）
Martinus Nijhoff（2018/03発売）
外貨定価 US$ 289.00
ポイント 515pt

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製本 Hardcover:ハードカバー版／ページ数 392 p.
言語 ENG
商品コード 9789004340930

Full Description

Comparing Fiscal Federalism investigates intergovernmental financial relations and the current de jure and de facto allocation of financial and fiscal powers in compound states from a comparative and interdisciplinary perspective. The volume combines theoretical approaches with case studies and involves scholars from various disciplines, in order to provide a comprehensive analysis of different approaches, developments and trends. This includes outlining fiscal federalism's basic principles and overall frameworks, investigating current constitutional/legislative settings and how financial systems function, as well as zooming in on a selection of emerging issues in financial and fiscal relations. The single chapters are based on comparative investigations under the umbrella of a broad definition of fiscal federalism that includes all varieties of federal systems.

Preface
List of Acronyms
Notes on Contributors

Introduction: Methodological Approach and Structure of This Book
Alice Valdesalici and Francesco Palermo

Part 1: Framework and Principles
1 Defining Fiscal Federalism
Alice Valdesalici
2 From a Formal to a Substantial Approach: Sources of Law and Fiscal Federalism
Sara Parolari
3 Financial Autonomy vs. Solidarity: A Dialogue between Two Complementary Opposites
Cheryl Saunders
4 The Practicalities of Economic Federalism: A Critical Review of How to Apply the Lessons of Fiscal Autonomy in Practice
Andrew Hughes Hallett
5 The Principles of Separation and Correspondence, the Comparative Method, and the Problem of Semantic Change
Matteo Nicolini

Part 2:Foundations
Section 1: The Distribution of Powers
6 Accountability and Revenue Assignment across Levels of Government: Rules, Practices, and Challenges
Maria Flavia Ambrosanio, Paolo Balduzzi and Claudia Peiti
7 Taxing Powers of Subnational Entities: Between Domestic and Supranational Constraints
Gisela Färber
8 Can Lessons from Equalisation Transfers in Industrial Countries be Applied to Reforms in Emerging-Market Countries?
Ehtisham Ahmad and Giorgio Brosio
9 Fiscal Decentralisation and Decentralising Tax Administration: Different Questions, Different Answers
Richard M. Bird

Section 2: Intergovernmental Financial Relations
10 Intergovernmental Financial Relations: Institutions, Rules, and Praxis
Elisabeth Alber
11 Accommodating Diversity While Guaranteeing Stability: The Role of Financial Arrangements
Annika Kress

Part 3: New Perspectives on Fiscal Federalism
12 Local Governments in African Federal and Devolved Systems of Government: The Struggle for a Balance between Financial and Fiscal Autonomy and Discipline
Nico Steytler and Zemelak Ayele
13 Fiscal Sovereignty in a Globalised World: The Pressure of European Economic Governance on Domestic Public Finance
Jan Schnellenbach
14 Fiscal Federalism in Times of Crisis: An Iron Law of Centralisation?
Karl Kössler and Martina Trettel
15 Comparative Research and Fiscal Federalism
Ronald L. Watts
16 A Post Scriptum to Ron Watts: The Trajectory of Fiscal Federalism
Francesco Palermo