TY  - BOOK
AU  - Dillinger,William
TI  - Intergovernmental fiscal relations in the new EU member states: consolidating reforms 
T2  - World Bank Working Paper
SN  - 9780821371480
AV  - HJ1000  D55 2007
PY  - 2007///
CY  - Herndon
PB  - World Bank Publications
KW  - Electronic books. -- local
KW  - Finance, Public
KW  - European Union countries
KW  - Fiscal policy
KW  - Intergovernmental fiscal relations
N1  - Contents -- Acknowledgments -- Executive Summary -- 1. Introduction -- 2. Evaluation Criteria -- 3. The System Ex Ante -- 4. Political and Organizational Reforms -- 5. Assignment of Functions -- Education -- Health -- Social Assistance -- Housing and Infrastructure -- 6. Revenues -- Financing Discretionary Expenditures -- Sector-Specific Financing -- 7. Debt Controls -- Ex-ante Quantitative Restrictions -- Ex Ante Administrative Controls -- Restrictions of Certain Forms of Debt -- Bankruptcy -- 8. Directions for Further Reform -- 9. Conclusions -- Transparency and Stability -- Equity -- Macroeconomic Control -- Effectiveness -- References -- List of Boxes -- 1. Objectives of Intergovernmental Finance Systems -- 2. A Snapshot of the Economics of Expenditure Assignment -- 3. Hungary's Municipal Bankruptcy Procedure -- 4. Calculating the Formula Grant in England and Wales -- List of Tables -- 1. Timetable of Post-Soviet Reforms -- 2. Local Share of Total Public Education Spending -- 3. Subnational Spending on Health and Social Assistance (as % of total public sector spending on these functions) -- 4. Personal Income Tax Shared with Subnational Governments (2002) -- 5. Property Taxes (% of GDP) -- 6. Summary of Municipal Debt Regulations -- List of Figures -- 1. Structure of Local Government Expenditures as Shares of GDP -- 2. Structure of Government Revenues as % of GDP
N2  - This paper evaluates reforms in the structure of intergovernmental relations in Eastern Europe since the breakup of the Soviet Union, focusing on eight recent EU accession countries: the Czech Republic, Estonia, Hungary Latvia, Lithuania, Poland, Slovakia, and Slovenia. It reviews each country's response to the economic and political upheavals of the immediate post-Soviet era and their gradual convergence on a common "eastern European model" of intergovernmental relations
ER  -