{"id":13,"date":"2026-02-02T10:27:50","date_gmt":"2026-02-02T10:27:50","guid":{"rendered":"https:\/\/dev.ilpf.de\/?page_id=13"},"modified":"2026-02-10T08:28:15","modified_gmt":"2026-02-10T08:28:15","slug":"working-papers","status":"publish","type":"page","link":"https:\/\/dev.ilpf.de\/pt\/working-papers\/","title":{"rendered":"Working Papers"},"content":{"rendered":"\t\t
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Working Papers<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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S\u00e9rie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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O\u00a0Instituto de Finan\u00e7as P\u00fablicas Locais<\/span><\/strong>\u00a0publica uma s\u00e9rie de modo a ilustrar quest\u00f5es no dom\u00ednio da pol\u00edtica, no quadro das rela\u00e7\u00f5es fiscais intergovernamentais. As ideias a\u00ed contidas s\u00e3o as dos autores e n\u00e3o necessariamente as do\u00a0Instituto de Finan\u00e7as P\u00fablicas Locais<\/span><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2018<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Equalisation among the states in Germany: The Junction between Solidarity and Subsidiarity<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2017<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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The Neglect Effect in Security Beta Estimates – An observation of the US stock market from 1933 until 2016<\/strong>
Fabian Scheler, Frank Ecker and Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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The “Pacto Fiscal” in Bolivia – A sound intergovernmental forum or just another toothless paper tiger?<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2016<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Options to support urban infrastructure delivery in Pakistan \u2013 a survey for the province of Khyber Pakhtunkhwa<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2015<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Ghana\u2019s Petroleum Revenue Management – on the Way to Transparency, Sustainability and Development Orientation<\/strong>
Puja Noshadi and Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Economic effects of the automotive industry in Turkey<\/strong>
Sinan Erbektas and Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Options to support Urban Infrastructure Delivery in South Africa<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2014<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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The Middle income trap: old wives’ tale or real danger? Some results from Malaysia, Mexico and Venezuela<\/strong>
Kevin van Eeden and Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Revenue Mobility in a Developing Country: An International Perspective for the Philippines<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2013<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Germany: A sound fiscal federalism with minor political mildew<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Revenue Mobility in a Transitional Economy: \u201cCasino Royale\u201d in Montenegro and the negative effects towards the local units<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2012<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Revenues from National Resource Taxation \u2013 both a blessing and a curse<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Fiskalna egalizacija i transparentnost: prednost ili teret za Crnu Goru?<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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International perspective for a sound intergovernmental finance system in the Philippines<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2011<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Alter Wein in neuen Schl\u00e4uchen? Blick \u00fcber den Tellerrand: Die Gemeindefinanzreform in Frankreich<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2010<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Vom Kopf auf die F\u00fc\u00dfe stellen – Die Gemeindefinanzkommission sollte die Grundbesteuerung anpacken<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2009<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Public Administration in the Education Sector: Boon or Bane for Western Europe?<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Fiscal Solidarity: Key Benefits and Pitfalls for Spain to Lower their Fiscal Conflicts<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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El sistema d’anivellament fiscal alemany: ning\u00fa no \u00e9s profeta a casa seva<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2008<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Fiskaldezentralisierung – Optionen und Handlungsfelder f\u00fcr die k\u00fcnftige deutsche Entwicklungspolitik und insbesondere die Arbeit der GTZ<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Impuestos y Protecci\u00f3n Medioambiental: Un An\u00e1lisis de las Preferencias Individuales a nivel Europeo<\/strong>
Mar\u00eda A.Garc\u00eda-Vali\u00f1as and Benno Torgler<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Fiscal Equalisation among the states in Germany<\/strong>
Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Charging local government services in Hungary<\/strong>
G\u00e1bor P\u00e9teri<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2007<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland<\/strong>
Benno Torgler<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Trust in International Organizations: An Empirical Investigation Focusing on the United Nations<\/strong>
Benno Torgler<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis<\/strong>
Benno Torgler and Friedrich Schneider<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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The Evolution of Tax Morale in Modern Spain<\/strong>
Jorge Martinez-Vazquez and Benno Torgler<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Political Accountability, Fiscal Conditions, and Local Government Performance \u2013 Cross-Sectional Evidence from Indonesia<\/strong>
Sebastian Eckardt<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Municipal Infrastructure Delivery in Ethiopia: A bottomless pit or an option to reach the Millennium Development Goals?<\/strong>
Jan Werner and David Nguyen-Thanh<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2006<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Financing of Education: Some Experiences from ten European Countries.<\/strong>
Jan Werner and Anwar Shah<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Fiscal Federalism in Bosnia and Herzegovina: Ten Years after the Dayton Treatment and Still not in a Steady Condition<\/strong>
Jan Werner, Laurent Guih\u00e9ry and Ognjen Djukic<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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2005<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Tax Morale and Fiscal Autonomy: Evidence from Germany<\/strong>
Benno Torgler and Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Equalisation and Local Taxation in Denmark, Norway and Sweden<\/strong>
Jan Werner and Anwar Shah<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Les finances publiques en Allemagne \u2013 Quelles r\u00e9formes?<\/strong>
Laurent Guih\u00e9ry and Jan Werner<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\u00a9 2026 ilpf GmbH\u00a0\u00a0\u2022 \u00a0Imprint<\/a>\u00a0\u00a0\u2022 \u00a0Privacy Policy<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Working Papers S\u00e9rie O\u00a0Instituto de Finan\u00e7as P\u00fablicas Locais\u00a0publica uma s\u00e9rie de modo a ilustrar quest\u00f5es no dom\u00ednio da pol\u00edtica, no quadro das rela\u00e7\u00f5es fiscais intergovernamentais. As ideias a\u00ed contidas s\u00e3o as dos autores e n\u00e3o necessariamente as do\u00a0Instituto de Finan\u00e7as P\u00fablicas Locais. 2018 Working Paper Number 01-2018 Equalisation among the states in Germany: The Junction … Ler mais<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-13","page","type-page","status-publish"],"yoast_head":"\nWorking Papers<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:locale:alternate\" content=\"en_GB\" \/>\n<meta property=\"og:locale:alternate\" content=\"fr_FR\" \/>\n<meta property=\"og:locale:alternate\" content=\"es_ES\" \/>\n<meta property=\"og:locale:alternate\" content=\"ru_RU\" \/>\n<meta property=\"og:locale:alternate\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Working Papers\" \/>\n<meta property=\"og:description\" content=\"Working Papers S\u00e9rie O\u00a0Instituto de Finan\u00e7as P\u00fablicas Locais\u00a0publica uma s\u00e9rie de modo a ilustrar quest\u00f5es no dom\u00ednio da pol\u00edtica, no quadro das rela\u00e7\u00f5es fiscais intergovernamentais. 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