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1
Kruszewski, Tomasz. « Wpływ zmian ustrojowych w Niemczech po I wojnie światowej na skład osobowy sejmów prowincjonalnych na Śląsku ». Opolskie Studia Administracyjno-Prawne 17, no 3 (24 janvier 2020) : 67–88. http://dx.doi.org/10.25167/osap.1869.
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The author presents the rules of suffrage that were binding in Zweites Reich (The Second Reich), that is the German Empire, during elections to provincial self-government in Prussia and then compares them with the new election law implemented in the Weimar Republic (Weimarer Republik). In this way it is possible to establish the degree of potential changes that influenced the personal composition of provincial parliaments. Upon the analysis of the given lists of deputies it clearly follows that a revolution took place in Germany in November 1918: up to that time the Members of Parliament had represented the elites of the Second Reich, recruiting from, among others, aristocrats, the nobility, state administration officials, municipal elites, high mayors, mayors, other officials of municipal councils and industrialist elites. The majority of these people in Weimar Republic were replaced by party activists, which resulted from the new electoral law.
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Brand, Stephan, et Johannes Salzgeber. « Kommunalfinanzen in Zeiten steigender Zinsen ». Wirtschaftsdienst 103, no 1 (1 janvier 2023) : 55–61. http://dx.doi.org/10.2478/wd-2023-0017.
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Abstract Rising interest rates will impact municipal budgets in Germany by increasing the cost of loans and making it more difficult to finance necessary investments in infrastructure and transformation. While most municipalities should have sufficient leeway to deal with higher interest rates, highly indebted municipalities may be strongly affected by rising interest rates. In these municipalities, interest costs are increasing strongly, budgetary margins are narrower anyway, and these municipalities are more dependent on loans to finance their investments. Rising interest rates thus once again reveal the unresolved and fundamental challenges for the municipal financial system in Germany.
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Will, Martin. « Baron vom Stein, the Prussian Law on Municipal Government of 1808 and the Creation of the German Tradition of Participative Self-Government ». Lex localis - Journal of Local Self-Government 6, no 3 (2 septembre 2009) : 271–85. http://dx.doi.org/10.4335/55.
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Most European States have their own particular form and tradition of local self-government. The German concept of local self-government goes back to the Prussian reformer Baron vom Stein who introduced local self-government 200 years ago in Prussia by means of the Prussian Law on Municipal Government. In essence, the then promoted concept of self-government meant that citizens with voting powers had the right to elect a representative assembly which in turn formed a central legislative as well as an administrative organ duly representing the whole citizenship of the town. The fundamental principle of self-government was later transferred to other areas such as the self-government of trade and industry, the self-government of liberal professions or the self-government of universities. As self-government was applied to ever more fields, various scholars contributed to a general concept of self-government or self administration which can now be seen as one of the basic structural principles of the constitutional system of the Federal Republic of Germany.
Key words: • Prussian Law • municipial government • local self-government •constitutional system
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Tanimoto, Masayuki. « A Comparative Historical Approach to the Structure of Livelihood1600-2000 : Household/Market/Public Finance ». Impact 2021, no 3 (29 mars 2021) : 64–66. http://dx.doi.org/10.21820/23987073.2021.3.64.
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When studying history, in order to understand our present situation and how human structures have changed over time, it is necessary to delve into granular details. Historical economic studies looking at the period spanning the early modern era to the current day tend to focus on macroeconomics. However, a majority of people were not supported by the welfare state but rather inhabited small communities where necessities were conducted on a local level, and there is a lack of research on the exact nature of these public goods. Professor Masayuki Tanimoto, University of Tokyo, Japan, is collaborating with a large, interdisciplinary team of economic historians to understand how everyday life has been sustained in the centuries since the 1600s, with a particular focus on the 20th century. Tanimoto is employing a comparative historical approach, which involves comparing the historical facts and data within a common recognition framework, in the same level for the same period in order to identify differences, similarities and universal logic. The team's current research project is comparing Japan and Germany (Prussia pre-unification). The idea is that Japan will be used as a benchmark and will be compared with China and Europe with a view to relativising the previously Eurocentric cognitive framework by comparisons with the differing development process of Asia.
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Hesse, Mario, Thomas Lenk et Philipp Glinka. « Öffentliche Haushalte in Ost- und Westdeutschland nach 30 Jahren – Vergleichende Bestandsaufnahme aus finanzwissenschaftlicher Perspektive ». Sozialer Fortschritt 69, no 6-7 (1 juin 2020) : 395–416. http://dx.doi.org/10.3790/sfo.69.6-7.395.
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Zusammenfassung Das 30-jährige Jubiläum der Deutschen Einheit gibt Anlass zu einer Erfolgsanalyse. Der vorliegende Beitrag untersucht verschiedene Aspekte der Angleichung zwischen Ost- und Westdeutschland aus einer finanzwissenschaftlichen Perspektive. Der Fokus liegt auf der Entwicklung der Länder- und kommunalen Haushalte. Einnahmenseitig haben sich das System des bundesstaatlichen Finanzausgleichs in Verbindung mit den Solidarpakten I und II sowie die kommunalen Finanzausgleichssysteme als besonders leistungsfähige Mechanismen erwiesen, um ein hohes Maß an Gleichwertigkeit zu erreichen. Zugleich sind die ostdeutschen Länder bis an den aktuellen Rand und voraussichtlich auch künftig auf hohe Finanzausgleichsmittel angewiesen, um ihre öffentlichen Aufgaben angemessen erfüllen zu können. Darüber hinaus beleuchtet der Beitrag die Entwicklung der Ausgaben- und der Verschuldungsniveaus Ost- und Westdeutschlands. Insgesamt zeigt sich, dass die deutsche Teilung weiterhin nicht vollständig überwunden ist. Abstract: Public Budgets in East and West Germany After 30 Years – Stocktaking and Success Analysis From A Perspective of Public Finance The 30th anniversary of German unification gives cause for a success analysis. This article examines various aspects of the alignment between East and West Germany from a perspective of public finance. The focus is on the development of state and municipal budgets. On the revenue side, the system of federal fiscal equalization in conjunction with the Solidarity Pacts I and II and the municipal fiscal equalization systems have proven to be particularly effective mechanisms for achieving a high degree of equivalence. At the same time, East Germany is, and will probably continue to be, dependent on high levels of fiscal equalisation in order to adequately fulfil their public tasks. In addition, the article examines the development of expenditure and debt levels in East and West Germany. Overall, it shows that the division of Germany is still not completely finished.
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Jun-Gen Oh et 이지은. « A study on the basic system of local finance and the discussion of operating municipal bankruptcy system in Germany ». Local Government Law Journal 15, no 2 (juin 2015) : 171–95. http://dx.doi.org/10.21333/lglj.2015.15.2.006.
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Hesse, Mario. « Higher Taxes for Fiscal Consolidation ? Expected and Unexpected Effects of Municipal Tax Policy ». International Advances in Economic Research 27, no 4 (novembre 2021) : 287–302. http://dx.doi.org/10.1007/s11294-022-09841-y.
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AbstractDuring episodes of fiscal consolidation in public budgets, there are different instruments to choose from. The literature shows broad consensus that expenditure cuts are preferred, whereas tax increases tend not to support the fiscal aim. The paper examines instruments for fiscal consolidation at the municipal level in Germany presenting theoretical and empirical findings in favor of revenue-based instruments, focusing on the case of municipalities in the Free State of Saxony. German municipalities can autonomously control several positions on both the expenditure side and the revenue side. Options for expenditure cuts are given both for voluntary and compulsory tasks. On the revenue side, municipalities have the opportunity to set assessment rates on both local trade taxes and property taxes. For this part of the consolidation process, the prevailing opinion is that higher taxes are offset by lower grants, which is not the case in reality. Nevertheless, there are cannibalization effects to consider that may induce primary effects in the short and medium term. Hence, the paper shows an updated view of the drawbacks and opportunities of revenue-based fiscal consolidation. The paper provides evidence for an economic and political discussion that predominantly focuses strongly on the harmful effects of tax increases on the economy.
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Schuhen, Michael, et Andreas Hundhausen. « Does the economics and civic education in Germany prepare future local politicians for a mandate takeover ? » Citizenship, Social and Economics Education 19, no 3 (24 septembre 2020) : 228–38. http://dx.doi.org/10.1177/2047173420957383.
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In the Federal Republic of Germany, the cities and municipalities decide which streets are being refurbished, which educational services are offered, or where sewers will be laid. The cities and municipalities have financial resources at their disposal for this purpose. However, these resources are, with a view to Rhineland-Palatinate, insufficient or inadequate for these versatile tasks. The available financial resources are distributed in the municipal parliaments. The local politicians are elected representatives from the general society. Every citizen over 18 years can be elected in order to decide upon the distribution of funds. Yet, parliamentarians require economic knowledge, and a certain competence in economics matters for these decision-making processes. The aim of this study is to determine the degree to which economics and civil education in Germany is able to qualify future local politicians for a local-political mandate. In this context, it is worthy of note that our respondents ( N = 263) are not able to consider multilevel consequences of context alterations with regard to the finances of their municipality.
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Kruszewski, Tomasz. « Wrocławscy posłowie do śląskiego sejmu prowincjonalnego (1824–1921) — ewolucja ? » Prawo 332 (5 novembre 2021) : 81–97. http://dx.doi.org/10.19195/0524-4544.332.6.
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Wrocław deputies to the Silesian provincial assembly (1824–1921) — an evolution?
The paper focuses on the personal profile, professional background, and length of tenure of deputies to the provincial assembly in Silesia representing the province’s capital almost throughout the entire period of the assembly’s functioning, i.e. from its establishment in 1824 until the end of the term of the last Landtag of Imperial Germany. The observations and inquiries contained in the paper make it possible to present the life stories of the deputies to the provincial Landtag in Silesia. The background of these life stories was provided by significant transformations of the political system in the nineteenth and early twentieth century. The fate of the Landtag was part of the general history of Germany, especially Prussia and as a result the systemic transformation of the analysed institution stemmed straight from these events; these were not rapid changes, but a process unfolding across over one hundred years.
The subject matter and chronological framework of the paper have not been chosen accidentally. So far authors of the literature on the subject have been interested mainly in the administrative apparatus of the executive power in Prussia in the nineteenth and twentieth centuries; the system of self-government and its legislative bodies, that is provincial assemblies, has not attracted much interest of scholars. Only partial studies have been published, examining selected aspects of the history of parliamentarism in Prussian provinces in the nineteenth and twentieth centuries. That is why the author has chosen to follow the functioning of the personal profile, shaped in the 1810s, as well as major manifestations of the activity of Wrocław deputies to the provincial assembly in Silesia. Yet no evolution of deputies, mentioned in the title, has been demonstrated. In the three periods of the Landtag’s existence they were municipal officials and representatives of the economic elite.
Die Breslauer Abgeordneten in den Provinziallandtag der Provinz Schlesien (1824–1921) — Evolution?
Zum Gegenstand dieses Beitrags wurde die personelle und berufliche Struktur sowie die Länge der Amtszeit der Abgeordneten in den Provinziallandtag der Provinz Schlesien, die die Hauptstadt der Provinz in der Zeit von seiner Einberufung im Jahre 1824 bis zur Beendigung der letzten Amtsperiode des letzten Landtages des Zweiten Reiches vertreten haben. Die in der Arbeit enthaltenen Beobachtungen und Ermittlungen erlauben die Schicksale der Breslauer Abgeordneten in den Provinziallandtag der Provinz Schlesien in der Zeit wichtiger Änderung der Staatsform im 19. und zum Anfang des 20. Jahrhunderts zu schildern. Die Geschichte des Landtages war mit der allgemeinen Geschichte Deutschlands und insbesondere Preußens verbunden, daher ergab sich die Umwandlung der Ordnung dieser Institution direkt aus diesen Ereignissen; das waren keine gewaltigen Änderungen, der Prozess ging auf ausgetretenen Wegen über die Zeit von mehr als hundert Jahren.
Das Thema und der Zeitrahmen wurden nicht zufällig gewählt. Die bisher erschienene Literatur befasste sich vor allem mit dem Verwaltungsapparat der Exekutive in Preußen im 19. und 20. Jahrhundert, die Ordnung der Selbstverwaltungsbehörden und ihrer Gesetzgebungsorgane, also der Provinziallandtage, fanden kein größeres Interesse der Forscher. Die erscheinenden Arbeiten sprachen nur gewählte Teilelemente der Geschichte des Parlamentarismus in den schlesischen Provinzen im 19. und 20. Jahrhundert an. Unter diesen Umständen fand es der Verfasser für zweckmäßig, das Funktionieren der sich im zweiten Jahrzehnt des 20. Jahrhunderts herausgestalteten personellen Struktur und die grundlegenden Erscheinungsformen der Aktivitäten der Breslauer Abgeordneten in den Provin-ziallandtag der Provinz Schlesien zu untersuchen. Die im Titel erwähnte Evolution der Abgeordneten konnte nicht bewiesen werden, in den drei Perioden des Bestehens des Landtages waren das Stadtbeamte und Vertreter der wirtschaftlichen Elite.
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Lage, Jonas, Maike Böcker et Michaela Christ. « Wie kann Suffizienzpolitik gelingen ? Planung und Umsetzung suffizienzorientierter Stadtentwicklung durch kommunale Verwaltungen ». GAIA - Ecological Perspectives for Science and Society 32, no 4 (29 décembre 2023) : 368–76. http://dx.doi.org/10.14512/gaia.32.4.8.
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Suffizienz ist eine Schlüsselstrategie, um Nachhaltigkeitsziele zu erreichen. Die Umsetzung von Suffizienzpolitik gilt jedoch als politisch heikel, konflikthaft und bisher wenig beforscht. Wenn Stadtverwaltungen neue Ideen des Städtischen entwickeln, kreative Finanzierungswege finden, Ressourcen sichern und Suffizienz als Leitbild einführen, können Städte Vorreiterinnen sozial-ökologischer Transformation sein.Sufficiency policies are increasingly seen as indispensable to achieving sustainability goals. Sufficiency is a strategy to reduce consumption and production levels by changing social practices. Municipalities are central to the implementation of sufficiency policies, as they can directly promote sufficiency through infrastructural and institutional redesign. However, as sufficiency policy relies on the redistribution of existing resources, its implementation is considered politically divisive. The analysis of 19 qualitative interviews from twelve municipalities in Germany and Switzerland that have implemented sufficiency-oriented projects shows how municipal administrations have contributed to their successful implementation. The administrations organise the implementation along the lines of sufficiency-oriented ideas, creatively gain access to the necessary material resources, and take on a mediating and strongly shaping role in the process design. Decoupling municipal financing from municipal growth would be crucial to support municipalities in developing and implementing more far-reaching and extensive sufficiency policies. As our examples show, once established many sufficiency-oriented projects are widely recognised.
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Pohlan, J. « Processes of Suburbanisation and its Effects on the Finances of Cities in West Germany : The Example of Bremen and the Surrounding Communities ». Environment and Planning C : Government and Policy 14, no 1 (mars 1996) : 25–37. http://dx.doi.org/10.1068/c140025.
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This paper is an analysis of the effects of suburbanisation processes on the finances of cities in West Germany, taking the metropolitan area of Bremen as an example. The main thesis is that, under the present socioeconomic conditions, the German system of public finance and public responsibilities has led to a growing gap between the financial situations of central cities and of their surrounding communities in urban agglomerations. For the purpose of describing the differences in developments in the central city of Bremen and its suburban area, the main local tax revenues, as well as some indicators of ‘fiscal stress’, and their developments between 1982 and 1992 were analysed. The empirical results verify a significant shift of economic and financial strength to the suburban belt during the period under investigation. Although since the beginning of the 1970s a severe imbalance between the development of revenue and of expenditure needs has generated a dramatic budget situation in Bremen, in the surrounding communities in Lower Saxony budgetaty situations were sound in every respect. Similar processes, which have led to a relative weakness of revenues and increasing debts, have been observed in other central cities in Germany. Obviously the negative effect of suburbanisation processes on the financial situation of the central city is not a problem specific to Bremen. Generally, the larger cities are convinced that their functions for the hinterland and the resulting burdens have not been adequately taken into account in the systems of municipal finance and fiscal equalisation.
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Garz, Jona T. « Fabricating spaces and knowledge : the Berlin-Dalldorf Municipal Asylum for “Feeble-Minded” Children (1880–1900) ». History of Education Review ahead-of-print, ahead-of-print (18 mai 2021). http://dx.doi.org/10.1108/her-05-2020-0029.
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PurposeThis paper has two purposes. One is to examine the ways mentally disabled children were disciplined and cared for in Berlin, Germany/Prussia, at the end of the 19th century, by considering the way the architecture of the asylum affected the practices within it. The second purpose is to examine the manner in which the practices at the Dalldorf Asylum, especially the administrative paperwork, fabricated and stabilized the medico-pedagogical category of “feeble-mindedness”.Design/methodology/approachThis paper engages with reflections on asylum architecture and its connection to disciplining bodies as shown in Disability History and linking these insights to recent scholarship from the field of Science and Technology Studies on the fabrication of knowledge through observation. Drawing on microhistory as methodology it examines the fabrication of “feeble-mindedness” with and within the Dalldorf Asylum, focusing on architecture and design as well as administrative practices.FindingsThe analysis of the asylum's architecture reveals how certain ideas of hygiene and control derived from 19th century psychiatry, along with personal attentiveness and individualized learning were incorporated into the building, creating the notion of a “feeble-minded child” as being simultaneously dangerous and in danger. The paper further shows how the professionals involved were struggling with diagnosing these children, further showcasing that the space as well as the categorization of children, oscillating between psychiatry and pedagogy, has to be understood as contested.Originality/valueThis paper engages findings on the disciplining structures organizing everyday life within the asylum with concepts of fabricating knowledge as central to science studies. The Dalldorf Asylum, the earliest state-funded asylum for mentally disabled children in Germany and largely understudied, is used as the main research object. A microhistorical approach allows to make visible the intricate yet mundane practices involved in stabilizing the category of “feeble-mindedness”.
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Krikser, Thomas, Melf-Hinrich Ehlers et Adriano Profeta. « Municipal heat provision experiences and expectations in Germany ». Energy, Sustainability and Society 14, no 1 (8 janvier 2024). http://dx.doi.org/10.1186/s13705-023-00433-0.
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Abstract Background Compared to other sectors, the building sector is seriously lagging in efforts to mitigate climate change. In particular, heat provision needs to move to low-carbon options at greater speed. Municipalities are essential players in the transition to low-carbon heating. However, little is known about their experiences in developing heat provision infrastructure and their expectations of low-carbon options, such as district heating based on renewable energy. To explore how the experiences and expectations of municipalities concerning low-carbon heating are related, we conducted a survey of officers responsible for heating technology in municipal authorities across Germany. The questionnaires were analysed using multiple quantitative data analysis techniques. Results Our findings suggest that officers in larger municipalities have more positive expectations of low-carbon heating technologies than those in smaller and medium-sized municipalities. They also have more experience with these technologies. We identified four different clusters of municipalities based on their attitudes towards heating systems. The findings suggest that attitudes and experiences have a significant influence on the desirability and expected feasibility of the expansion of district heating. Furthermore, there are differences between south, north, and east Germany. Conclusions Exchange of experiences and expectations between larger and smaller municipalities could facilitate the transition to low-carbon heating. Public policy could strategically provide spaces for the required exchange, but it also needs to engage with more complex questions of finance and regulation.
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Döring, Thomas, et Birgit Aigner-Walder. « Economic Activities of German Local Authorities – Critical Notes from a Public Finance Perspective ». Central European Public Administration Review 10, no 3 (25 avril 2014). http://dx.doi.org/10.17573/cepar.v10i3.224.
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Within the last two decades, local authorities throughout Germany have increased their revenue by stepping up their economic activities. Municipal business ventures range from energy supply to catering services and even food retail, and are almost all justified by some public purpose or other. In 2010, local authorities in western Germany earned 5.3 pc of total revenue from their economic activities, compared to 4.7 pc in 1992. The share in eastern Germany was rising over the same period from 4.3 pc to 5.1 pc. In fact in 2010 a total of € 9.3 billion was earned by local authorities this way (compared to € 6.0 billion in 1992). The aim of the paper is to examine this trend from the perspective of public finance by drawing on the theory of public goods, the theory of fiscal federalism and some aspects of new political economy. Although the results vary somewhat depending on the angle taken, on balance the new economic activities by local government in Germany must be assessed negatively.
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« Greek Debt Restructuring Case ». International Law Reports 195 (2021) : 227–38. http://dx.doi.org/10.1017/ilr.2021.39.
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227State immunity — Jurisdictional immunity — Exceptions — Acta jure gestionis — Acta jure imperii — Once a trader always a trader — State of emergency — Law-making — Legislature regulating legal relations initially established by acta jure gestionis qualifying as acta jure imperiiEconomics, trade and finance — European Monetary Union — Hellenic Republic — Public debt — Bonds — Greek sovereign debt crisis — Sovereign debt restructuring — Collective Action Clauses — Secondary market — Bond exchange — Financial stabilityRelationship of international law and municipal law — Compatibility with Basic Law of the Federal Republic of Germany — General principle of international law — Article 25 of German Basic Law — Right to a lawful judge — The law of Germany
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Boll, David, Harry Müller et Marcus Sidki. « Determining the drivers of earnings management among municipal enterprises : Evidence from Germany ». Public Money & ; Management, 17 mai 2022, 1–10. http://dx.doi.org/10.1080/09540962.2022.2076515.
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Döring, Thomas. « Kommunale Realsteuerpolitik auf dem Prüfstand – eine empirische Auswertung am Beispiel Rheinland-Pfalz ». Zeitschrift für Wirtschaftspolitik 64, no 3 (1 janvier 2015). http://dx.doi.org/10.1515/zfwp-2015-0307.
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AbstractIn Germany, state and local authorities are repeatedly in conflict with each other regarding the funding of municipal households. Concerning this matter a sufficient fiscal endowment of local public authorities does not only depend on a deemed-to-satisfy provision of state grants but also requires an adequate exhaustion of existing sources of revenues at the local government level. Against this background, the paper analyses local tax policy in order to assess whether the involved potential of budget finance is exploited sufficiently. Taking Rhineland-Palatinate as a case study the degree of tax exploitation (local business tax, local property tax) is empirically estimated for the time period 2007 – 2013.
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« Public Sector Purchase Programme (PSPP) Case ». International Law Reports 192 (2021) : 451–511. http://dx.doi.org/10.1017/ilr.2020.41.
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451Economics, trade and finance — European Monetary Union — Fiscal sovereignty — Public debt — Monetary policy — Economic policy — European Union — Asset purchase programme — Quantitative easing — Central banks — European Central Bank — European System of Central Banks — BundesbankTreaties — Treaty-making powers — Constitutional limitations on treaty-making powers — Transfers of powers by States to intergovernmental and other transnational authorities — Whether compatible with constitutional prerogatives of national parliament — Overall budgetary responsibility — Basic Law of GermanyInternational organizations — European Union — Powers — Member States as masters of the treaties — Principle of conferral — Whether Union having competence to determine or extend its own powers — Principle of subsidiarity — Court of Justice of the European UnionRelationship of international law and municipal law — European Union law — Interpretation — Application — Judgment of Court of Justice of the European Union — Weiss — Principle of proportionality — Whether application of EU law having absolute primacy — Whether German Federal Constitutional Court having absolute duty to follow judgment of Court of Justice of the European Union — Compatibility with Basic Law of Federal Republic of Germany — Openness of German Basic Law to European integration — Whether purchase programme ultra vires — Whether ultra vires acts applicable in Germany — Whether having binding effect in relation to German constitutional organsJurisdiction — European Union institutions — Whether jurisdiction of German Federal Constitutional Court extending to Court of Justice of the European Union and European Central Bank — Whether acts of EU institutions subject to national constitutional review — Ultra vires review — Review of core identity of national constitution — Whether application of EU law having absolute primacy — Whether absolute duty to follow judgment of Court of Justice of the European Union — The law of Germany
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Döring, Thomas, Bernd Hansjürgens, Johanna Hey et Juergen B. Donges. « Zu Reformoptionen der Gemeindefinanzen ». Zeitschrift für Wirtschaftspolitik 52, no 3 (1 janvier 2003). http://dx.doi.org/10.1515/zfwp-2003-0304.
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AbstractIn their paper Thomas Döring and Bernd Hansjürgens refer to the reform discussion of local public finance in Germany. Against the background of rising expenditures and lower revenues a fiscal reform on the local level is absolutely necessary. Such a reform should focus on both the expenditure and the revenue side of the local budget. With respect to expenditures a new division of functions between the upper governmental levels and the local level should be taken into account. With respect to revenues reforms are needed that facilitate communities’ ability to raise revenues from own sources. It becomes apparent that the current political discussion which focuses on the centralisation of the costs of unemployment and on the reform of the local business tax is much too narrow to solve the fiscal crisis on the local level.Johanna Hey argues that the upcoming reform of the municipal finance system gives the chance to overcome the sufficiently well-known problems of the German local trade tax. Although the starting point of the discussion is the deficit of the municipal budgets the author calls for a conceptual framework. The sole goal of raising additional revenue will not lead to a rational tax system. As other taxes local taxes have to be designed in accordance to the ability-to-pay-principle, since it is impossible to define a tax base equivalent to the cost of public goods. The author compares the three recently discussed models. From a systematic and constitutional point of view the abolishment of the trade tax and implementation of a local surcharge to the personal and corporate income tax is the most favourable option for reform.Juergen B. Donges recommends a complete overhaul of local taxation systems according to the principles of pay-as-you-go and of allocative neutrality. Ideally, local public revenues should be mainly based on charges levied directly on users of local public services. But the nature of some public services make taxes a better source of revenues for municipalities. The author suggests three kinds of taxes: First, the already existing real property tax (Grundsteuer) based on an assessment closer to market values. Second, a new local corporation tax (“allgemeine Betriebssteuer”) will be introduced; it would replace the existing trade tax on income (Gewerbesteuer) which is fundamentally deficient. Third, a new local personal income tax (“allgemeine Bürgersteuer”) will be imposed, intended to replace federal income tax transfers for local authorities and local shares of value added tax. In any case, a reform of local taxation should not lead to higher overall taxation. Each local government should freely choose its own levels of taxation, meaning efficiency gains from competition of public services at a local level.