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LOCAL GOVERNMENT AND PUBLIC SERVICES
THE SOURCES OF LOCAL GOVERNMENT FINANCE
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activities administrative agency services aggregate demand allocated amount areas assets Austria authority services benefits borrowing capital spending central government chapter citizens concerned costs Council of Europe countries in transition criteria current spending Czech Republic distributed domestic property taxes earmarked grants equalization grants equity European Charter euros per head example exclusive local taxes financial equalisation fiscal functions genuine local services Germany government finance grant schemes gross domestic product higher tier imbalances income tax Latvia levy loans low tax lump-sum grants M/GGE minimum standards municipal expenditure municipal funding municipal investment expenditure number of countries payments percentage possible principle problem provide services raise real charges redistribution regional responsibility sales taxes sector self-government service levels shared taxes Slovakia specific grants Sweden tax base tax competition tax revenue tax-sharing taxes and grants tiers of government transfers United Kingdom value added tax values Vertical fiscal imbalances voters