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Patrick Cassitti Bernhard Lucke Beate Bugla Anette Regelous Gottfried Hofbauer Andreas Dix Monika Decoster Matthias Petri 《International Journal of Historical Archaeology》2017,21(2):389-419
This paper presents the preliminary results of a survey project which is being carried out in the small village of Fatschenbrunn, in Lower Franconia, Germany. The project combines archaeological, historical geographical, botanical, geological and pedological data to reconstruct the farming regimes and land use in the late medieval and post-medieval era. Although the project is still on-going, the collected data allows the formulation of hypotheses on the formation of fertile agricultural soils through long-term human intervention in the past. 相似文献
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The conventional theoretical and empirical references related to the inter-governmental fiscal transfer system in Germany appear to heavily concentrate on the issues surrounding the measurement of local expenditure needs of a municipality and their coverage through the down-flow grants when the municipal tax revenue is insufficient to match the needs. This study introduces additional important research fields in this context. Firstly, it attempts to analyse the role of the development of tax revenue and fiscal power of the grant provider (the State) as well as the joint financial relationship between the State and (different types of rural and urban) municipalities in the determination of inter-governmental grants. Secondly, when the total volume of the State grants is determined, this study examines in the next step under the particular consideration of different tax capacities in varied categories of municipalities, how this amount should be horizontally distributed among these groups to achieve the equal growth of hypothetical per capita fiscal capacity. 相似文献