<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」show more |
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Created Date | 2021.10.04 |
Modified Date | 2022.02.18 |