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In this article attention is drawn to a striking difference between recent attempts to reform local government in the Netherlands and in Germany. What has been the prime focus of attention in the Netherlands in the 1980s is being emphasized in Germany in the 1990s, and what is being emphasized in the Netherlands in the 1990s has been the prime focus of attention in Germany in the 1980s. Trends in local goverment reform in the Netherlands have been going from a focus on more efficiency to a focus on more democracy, while trends in local government reform in Germany have been going the other way around. Likely explanations for these intersecting reform trends are built on four pillars: financial crises, legitimacy crises, formal institutions and informal institutions
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