“The Implementation of Fiscal Regulation: Insights from Germany”
The article by Christian Person, Falk Ebinger and Steffen Zabler has been published.
2021/05/18
It is part of the new book “Local Public Finance. An International Comparative Regulatory Perspective”, edited by René Geißler, Gerhard Hammerschmid and Christian Raffer.
The paper analyses the practice of state supervision of local budgets in Germany. It starts by presenting the formal organisational structure and instruments of supervision authorities and discusses potential repercussions on local budgets. Then, it analyses the practice of state supervision in more detail on the basis of survey data and expert interviews. Finally, alternatives to the current design and practice of state supervision in Germany are discussed.
The book chapter can be downloaded here: https://doi.org/10.1007/978-3-030-67466-3_9
