working-papers

Working Paper Series

The Institute of Local Public Finance publishes a working paper series in order to illustrate topical policy issues in the framework of intergovernmental fiscal relations. The views expressed in them are those of the authors and not necessarily those of the ilpf.
 

2018

Working Paper Number 01-2018
Equalisation among the states in Germany: The Junction between Solidarity and Subsidiarity
Jan Werner
 

2017

Working Paper Number 02-2017
The Neglect Effect in Security Beta Estimates - An observation of the US stock market from 1933 until 2016
Fabian Scheler, Frank Ecker and Jan Werner

Working Paper Number 01-2017
The "Pacto Fiscal" in Bolivia - A sound intergovernmental forum or just another toothless paper tiger?
Jan Werner
 

2016

Working Paper Number 01-2016
Options to support urban infrastructure delivery in Pakistan – a survey for the province of Khyber Pakhtunkhwa
Jan Werner
 

2015

Working Paper Number 03-2015
Ghana’s Petroleum Revenue Management - on the Way to Transparency, Sustainability and Development Orientation
Puja Noshadi and Jan Werner

Working Paper Number 02-2015
Economic effects of the automotive industry in Turkey
Sinan Erbektas and Jan Werner

Working Paper Number 01-2015
Options to support Urban Infrastructure Delivery in South Africa
Jan Werner
 

2014

Working Paper Number 02-2014
The Middle income trap: old wives' tale or real danger? Some results from Malaysia, Mexico and Venezuela
Kevin van Eeden and Jan Werner

Working Paper Number 01-2014
Revenue Mobility in a Developing Country: An International Perspective for the Philippines
Jan Werner
 

2013

Working Paper Number 02-2013
Germany: A sound fiscal federalism with minor political mildew
Jan Werner

Working Paper Number 01-2013
Revenue Mobility in a Transitional Economy: “Casino Royale” in Montenegro and the negative effects towards the local units
Jan Werner
 

2012

Working Paper Number 03-2012
Revenues from National Resource Taxation – both a blessing and a curse
Jan Werner

Working Paper Number 02-2012
Fiskalna egalizacija i transparentnost: prednost ili teret za Crnu Goru?
Jan Werner

Working Paper Number 01-2012
International perspective for a sound intergovernmental finance system in the Philippines
Jan Werner
 

2011

Working Paper Number 01-2011
Alter Wein in neuen Schläuchen? Blick über den Tellerrand: Die Gemeindefinanzreform in Frankreich
Jan Werner

2010

Working Paper Number 01-2010
Vom Kopf auf die Füße stellen - Die Gemeindefinanzkommission sollte die Grundbesteuerung anpacken
Jan Werner

2009

Working Paper Number 03-2009
Public Administration in the Education Sector: Boon or Bane for Western Europe?
Jan Werner

Working Paper Number 02-2009
Fiscal Solidarity: Key Benefits and Pitfalls for Spain to Lower their Fiscal Conflicts
Jan Werner

Working Paper Number 01-2009
El sistema d'anivellament fiscal alemany: ningú no és profeta a casa seva
Jan Werner
 

2008

Working Paper Number 04-2008
Fiskaldezentralisierung - Optionen und Handlungsfelder für die künftige deutsche Entwicklungspolitik und insbesondere die Arbeit der GTZ
Jan Werner

Working Paper Number 03-2008
Impuestos y Protección Medioambiental: Un Análisis de las Preferencias Individuales a nivel Europeo
María A.García-Valiñas and Benno Torgler

Working Paper Number 02-2008
Fiscal Equalisation among the states in Germany
Jan Werner

Working Paper Number 01-2008
Charging local government services in Hungary
Gábor Péteri
 

2007

Working Paper Number 06-2007
The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland
Benno Torgler

Working Paper Number 05-2007
Trust in International Organizations: An Empirical Investigation Focusing on the United Nations
Benno Torgler

Working Paper Number 04-2007
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Benno Torgler and Friedrich Schneider

Working Paper Number 03-2007
The Evolution of Tax Morale in Modern Spain
Jorge Martinez-Vazquez and Benno Torgler

Working Paper Number 02-2007
Political Accountability, Fiscal Conditions, and Local Government Performance – Cross-Sectional Evidence from Indonesia
Sebastian Eckardt

Working Paper Number 01-2007
Municipal Infrastructure Delivery in Ethiopia: A bottomless pit or an option to reach the Millennium Development Goals?
Jan Werner and David Nguyen-Thanh
 

2006

Working Paper Number 02-2006
Financing of Education: Some Experiences from ten European Countries.
Jan Werner and Anwar Shah

Working Paper Number 01-2006
Fiscal Federalism in Bosnia and Herzegovina: Ten Years after the Dayton Treatment and Still not in a Steady Condition
Jan Werner, Laurent Guihéry and Ognjen Djukic
 

2005

Working Paper Number 03-2005
Tax Morale and Fiscal Autonomy: Evidence from Germany
Benno Torgler and Jan Werner

Working Paper Number 02-2005
Equalisation and Local Taxation in Denmark, Norway and Sweden
Jan Werner and Anwar Shah

Working Paper Number 01-2005
Les finances publiques en Allemagne – Quelles réformes?
Laurent Guihéry and Jan Werner


 
 
 
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