<departmental bulletin paper>
On the Reform of General Purpose Grants in Northrhine-Westfalen, West-Germany: Ⅰ

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Table of Contents はじめにー目的と構成
I 問題の前史
(1) 州経済構造の悪化
(2) 1985年7月の違憲判決
(a)市町村財政調整と第I嵩上げ
(b)第II嵩上げの導入
(c) 違憲判決の内容
(3) 1986年市町村財源調達法
(a)調整規定の変更
(b)仮定税率の意義
(c)仮定税率の引上げによる「平準化」
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Created Date 2021.10.04
Modified Date 2022.02.18

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