The volume concentrates on «fiscal equalization» in theory, in Poland and in Germany. It starts with an overview on the normative concept of fiscal federalism, emphasizes special problems of fiscal equalization in transition countries, and describes in detail the legal framework and the financial flows of Poland’s fiscal equalization system. After a short overview on the «Länder» and the municipal fiscal equalization system in Germany, reforms proposals for the Polish fiscal equalization system are developed.
Frankfurt am Main, Berlin, Bern, Bruxelles, New York, Oxford, Wien, 2008. XXIV, 325 pp., num. fig. and tables
Contents: Lars Ponterlitschek: The Theory of Fiscal Federalism – Lars Ponterlitschek: Fiscal Decentralization - Problems
and Special Requirements for Transition Economies – Magdalena Godek/Radosław Witczak/Tomasz Uryszek: Deconcentration, Decentralization,
Federalism: Terms and Definitions in the Polish Literature – Lars Ponterlitschek: Analysis and Evaluation of the Polish Fiscal
System - The Task and Expenditure Side – Lars Ponterlitschek: Social Security System in Poland - Description and Analysis
of the Current System – Radosław Witczak: Revenue Assignment in Poland – Tomasz Uryszek/Lars Ponterlitschek: Intergovernmental
Transfers in Poland - Legal Framework – Marta Mackiewicz/Elżbieta Malinowska-Misiąg/Marcin Tomalak: The Self-Government Units
in Poland Financial Data – Piotr Bury: Limitations on the Fiscal Policy of a Local Government – Andreas Kienemund: The Federal
Financial Equalisation System in Germany – Wolfgang Scherf/Kai Hofmann: The Local Fiscal Constitution in Germany - An Overview
– Stefan Schäfer/Ivo Bischoff: Unemployment Insurance and Micro-Level Labor Market Policy in a Federal State - Theoretical
Considerations and the German Experience – Lars Ponterlitschek: Reform Proposals for the Polish Fiscal Equalization System
Derived from the Theory of Fiscal Federalism – Tomasz Uryszek/Radosław Witczak: Proposals for the Improvement of the Polish
Local Finance System – Wojciech Misiąg/Marcin Tomalak: Self-Government Finance Recommendations for Poland.