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  • Search: subject_exact:"Theorie des öffentlichen Haushalts"
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Year of publication
Subject
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Public budget 12,083 Öffentlicher Haushalt 12,083 Finanzpolitik 2,650 Fiscal policy 2,574 Haushaltsplanung 1,518 Public budgeting 1,518 EU countries 1,493 EU-Staaten 1,493 Öffentliche Schulden 1,187 Public debt 1,178 Öffentliche Ausgaben 1,158 Public expenditure 1,141 USA 1,103 Theorie 1,100 Theory 1,100 Fiscal consolidation 1,066 Haushaltskonsolidierung 1,066 United States 1,057 Public finance 985 Öffentliche Finanzen 984 Haushaltsdefizit 733 Budget deficit 724 Deutschland 569 Germany 549 Steuerpolitik 435 Russland 424 Russia 422 Öffentliche Einnahmen 418 Tax policy 416 Public revenue 414 Finanzkontrolle 387 Fiscal control 380 Indien 376 Finanzreform 369 Fiscal reform 368 India 367 Großbritannien 348 United Kingdom 333 Wirtschaftswachstum 298 Vereinigte Staaten 296
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Online availability
All
Free 3,311 Undetermined 1,070 CC license 179
Type of publication
All
Book / Working Paper 6,442 Article 4,695 Journal 946
Type of publication (narrower categories)
All
Article in journal 3,704 Aufsatz in Zeitschrift 3,704 Graue Literatur 3,208 Non-commercial literature 3,208 Amtsdruckschrift 1,362 Government document 1,362 Arbeitspapier 1,192 Working Paper 1,192 Aufsatz im Buch 898 Book section 898 Collection of articles of several authors 418 Sammelwerk 418 No longer published / No longer aquired 370 Statistik 331 Statistics 285 Haushaltsplan 247 Konferenzschrift 199 Hochschulschrift 161 Conference proceedings 145 Thesis 130 Aufsatzsammlung 126 Amtliche Publikation 55 Bibliografie enthalten 51 Bibliography included 51 Conference paper 47 Konferenzbeitrag 47 Lehrbuch 44 Textbook 42 Mehrbändiges Werk 36 Multi-volume publication 36 Collection of articles written by one author 28 Sammlung 28 Advisory report 24 Elektronischer Datenträger 24 Gutachten 24 Glossar enthalten 22 Glossary included 22 Rezension 16 Annual report 14 Forschungsbericht 14
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Language
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English 9,193 German 1,284 French 554 Russian 328 Spanish 216 Dutch 89 Italian 88 Polish 68 Hungarian 59 Ukrainian 50 Portuguese 41 Danish 37 Swedish 24 Afrikaans 19 Czech 18 Croatian 16 Norwegian 13 Romanian 12 Finnish 11 Slovak 9 Bulgarian 7 Modern Greek (1453-) 5 Hindi 5 Lithuanian 5 Slovenian 5 Turkish 5 Serbian 4 Undetermined 4 Arabic 3 Latvian 2 Macedonian 2 Malay (macrolanguage) 2 Multiple languages 2 Welsh 1 Galician 1 Armenian 1 Georgian 1 Maltese 1 Sinhalese 1 Albanian 1
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Author
All
Tischenko, Tatiana 66 Afonso, António 53 Deschamps, Robert 37 Buiter, Willem H. 36 Auerbach, Alan J. 33 Robson, William B. P. 32 Chakraborty, Lekha 31 Hagen, Jürgen von 30 Heinemann, Friedrich 30 Emmerson, Carl 29 Schick, Allen 28 Allen, Richard 27 Lehner, Gerhard 25 Momigliano, Sandro 22 Schratzenstaller, Margit 21 Tanzi, Vito 21 Aizenman, Joshua 20 Leeper, Eric M. 20 Alesina, Alberto 19 Dermien, Vinciane 19 Feld, Lars P. 19 Hausmann, Ricardo 19 Van Den Kerkhove, Michaël 19 Boss, Alfred 18 Jalles, João Tovar 18 Sokolov, Ilya 18 Begg, Iain 17 Bradford, David F. 17 Pérez, Javier J. 17 Blöndal, Jón R. 16 Deryugin, Alexander 16 Engel, Eduardo 16 Fischer, Ronald 16 Goldin, Maxim 16 Lienert, Ian 16 Vesper, Dieter 16 Bastaits, Sébastien 15 Belev, Sergei 15 Creel, Jérôme 15 Perotti, Roberto 15
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Institution
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National Bureau of Economic Research 69 Europäische Kommission 66 European Commission / Directorate-General for the Budget 62 OECD 60 World Bank 57 European Commission / Directorate-General for Communication 48 European Commission / Directorate-General for Budget 40 USA / Congress / House of Representatives / Committee on the Budget 39 European Parliament / Directorate-General for Internal Policies of the Union 27 USA / General Accounting Office 27 International Monetary Fund 23 Pakistan / Finance Division 23 USA / Congress / Budget Office 23 Internationaler Währungsfonds 22 Europäisches Parlament 21 European Commission / Directorate-General for Economic and Financial Affairs 20 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 20 Ghana 19 Deutschland / Bundesministerium der Finanzen 18 Ungarn / Pénzügyminisztérium 18 Australien 17 Frankreich 17 USA / Government 17 Österreich 17 Österreich / Bundesministerium für Finanzen 17 Québec <Provinz> 16 Deutschland 15 Dänemark / Finansministeriet 15 Institute for Fiscal Studies 14 Kanada / Department of Finance 14 New York <Staat> 14 Großbritannien / Treasury 13 Québec <Provinz> / Ministère des Finances 13 Südafrika / Auditor General 13 Weltbank 13 World Bank Group 13 USA 12 USA / Congress / Senate / Committee on the Budget 12 Deutschland / Bundesrechnungshof 11 Europäische Union 11
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Published in...
All
OECD journal on budgeting 163 Public budgeting & finance 104 IMF working papers 77 NBER working paper series 68 Working paper / National Bureau of Economic Research, Inc. 65 IMF working paper 60 NBER Working Paper 60 Economic developments in India : quarterly update : analysis, reports, policy documents 58 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 50 Public choice 48 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 45 Kom / Kommission der Europäischen Gemeinschaften 44 Finance India : the quarterly journal of Indian Institute of Finance 42 Journal of public budgeting, accounting & financial management 42 Cahiers de la Faculté des Sciences Economiques, Sociales et de Gestion / Cahiers de recherche 38 Discussion paper / Centre for Economic Policy Research 38 CESifo working papers 37 IFS reports 34 Working paper 33 IMF country report 31 Wirtschaft und Statistik : WISTA 31 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 30 Working papers / National Institute of Public Finance and Policy 30 Public finance and management : PFM : an official journal of the Southern Public Administration Education Foundation 29 Annual series / Foreign Office : pres. to the both Houses of Parliament by command of His Majesty 27 European journal of political economy 27 IMF Working Paper 27 Das öffentliche Haushaltswesen in Österreich : Zeitschrift der Gesellschaft für das Öffentliche Haushaltswesen 26 Monatsberichte / WIFO, Österreichisches Institut für Wirtschaftsforschung 26 Fiscal studies : the journal of the Institute for Fiscal Studies 25 Problems of economic transition 25 Wirtschaftspolitische Blätter : österreichische Zeitschrift für Wirtschaftspolitik 25 European economy 24 National tax journal 24 Policy Papers 24 Applied economics 23 Intereconomics : review of European economic policy 23 Voprosy ėkonomiki : ordena trudovogo krasnogo znameni ežemesjačnyj žurnal ; Vserossijskoe ėkonomičeskoe izdanie 23 Ėkonomist : ežemesjačnyj naučno-praktičeskij žurnal 23 Discussion paper series / Philippine Institute for Development Studies 22
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Source
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ECONIS (ZBW) 12,083
Showing 1 - 50 of 12,083
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Tracking nutrition investments : proposed nutrition budget tagging framework and typology for the national government agencies in the Philippines
Casas, Lyle; Bagas, Joy; Ulep, Valerie Gilbert - 2025
This report proposes a framework in tagging nutrition expenditures of national government agencies. The framework was developed through exhaustive literature review and validation sessions with government agencies. It comprised of five levels (5) of classification elements namely: major...
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Assessment OF UHC Performance Monitoring System and UHC Budget and Expenditure Analysis in Pakistan
World Bank - 2025
In 2016, Pakistan adopted the Sustainable Development Goals (SDGs) into its national development agenda as part of its commitment to the 2030 Agenda for Universal Health Coverage (UHC). In 2018, the Government of Pakistan designed and approved a National SDGs Framework to prioritize and localize...
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Adapting the EU budget to make it fit for the purpose of future enlargements
Rubio, Eulalia (contributor); Alcidi, Cinzia (contributor);  … - European Parliament - 2025
This study examines the implications of future enlargements for the next MFF. It reviews adjustments made to the EU budget during past enlargements and estimates the budgetary costs of the accession of all current candidate and potential candidate countries (excluding Türkiye) under three...
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Adapting the EU budget to make it fit for the purpose of future enlargements
Rubio, Eulalia (contributor); Alcidi, Cinzia (contributor);  … - European Parliament - 2025
This study examines the implications of future enlargements for the next MFF. It reviews adjustments made to the EU budget during past enlargements and estimates the budgetary costs of the accession of all current candidate and potential candidate countries (excluding Türkiye) under three...
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Fiscal transparency and budgetary processes in India : issues before the 16th Finance Commission
Nayudu, Sri Hari; Chakraborty, Lekha - 2025
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The IFS Scottish Budget Report : 2025-26
Adam, Stuart; Boileau, Bee; Cribb, Jonathan; … - 2025
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Budget Execution in Health
World Bank - World Health Organization - 2025
This report builds on a joint WHO-World Bank initiative on budget execution challenges (described in more detail in Appendix 1). Following the introduction, section 2 provides an overview of core concepts from both a public financial management perspective and a health financing perspective and...
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Fiscal and Distributional Implications of VAT Reforms in Zimbabwe
Sharma, Dhiraj; Chingozha, Tawanda; Goldman, Maya; … - 2025
Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced measures to raise additional tax revenue. This included limiting value-added tax (VAT)...
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The govern(mentality) of financial reporting reform : lessons from UK central government
Stewart, Elaine; Connolly, Ciaran - 2025
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A new long-run economic model basis for projecting the finances of the US government
Mantus, John; Pang, Gaobo; Warshawsky, Mark J. - 2025
In the official models for projections and policy analysis used by the Treasury and the Social Security and Medicare Trustees, many key variables are assumed as a continuation of past trends. Even the Congressional Budget Office (CBO), with more sophisticated models, makes certain simplifying...
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Estimation of the fiscal elasticities for Cyprus
Avgousti, Aris - 2025
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The British fiscal morass and why the october budget made it worse
Mortimer-Lee, Paul - 2025
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Der Weg zu mehr Wirkungsorientierung im Bundeshaushalt
Heinemann, Friedrich - 2025
Deutschland gilt im internationalen Vergleich als Nachzügler in Sachen wirkungsorientierter Haushaltsführung. Zwar hat der Bund seit den 2000er Jahren Fortschritte auf dem Weg zu einer stärker wirkungsorientierten Steuerung des Mitteleinsatzes gemacht. So besteht beispielsweise eine...
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Fiscal forecasting rationality among expert forecasters
Chocobar, Belen; Claeys, Peter; Poplawski-Ribeiro, Marcos - In: Journal of forecasting 44 (2025) 3, pp. 941-959
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Fiscal stance, fiscal rules, and public debt dynamics in the United States
Abubakar, Attahir Babaji; Mamman, Suleiman O.; Iliyasu, … - 2025
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Central budget allocation regime and total factor productivity in Vietnam : a decomposition approach
Le, Dao Van; Tran Quang Tuyen - In: Economia : revista da ANPEC 26 (2025) 1, pp. 67-88
Purpose This study explores the effect of local budget retention rate changes (RER) on total factor productivity (TFP) and its components in Vietnam. Design/methodology/approach The study employs a two-system generalized method of moments (GMM) estimator and data from 2012 to 2019 across all 63...
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The use of financial information for budget cuts under unprecedented fiscal pressure
Kim, Bong Hwan; Yun, Jun Hyun; Jang, Inkee - In: Hitotsubashi journal of economics 66 (2025) 1, pp. 1-27
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Compliance with fiscal sustainability and the Euro
Afonso, António; Miranda, Catarina Farinha - 2025
Through fiscal reaction functions, we investigate fiscal sustainability for five European country-group panels and check for a change in fiscal behaviour after countries adopted the euro as their currency. Using annual data for the period between 1990 and 2021, we identify evidence of average...
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Dilemmas for the EU in deficit-financing of defence expenditure and maintenance of fiscal discipline
Pench, Lucio R. - 2025
The European Union is grappling with the challenge of increasing defence expenditure while maintaining fiscal discipline under the Stability and Growth Pact (SGP). The European Commission has proposed activating the national escape clause available under the SGP to accommodate defence spending...
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Myanmar Budget Brief, March 2025
World Bank - 2025
This budget brief is part of a series of reports summarizing developments' in Myanmar's public finances. The report relies on new information published by the authorities, including the recently published reports of Ministry of Planning and Finance (MOPF), and other publicly available sources....
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Rethinking Fiscal Policies
Fuchs Tarlovsky, Alan; Amjad, Beenish; Loayza Grisi, … - 2025
This paper examines the redistributive impact of fiscal policy-specifically taxes and transfers-on poverty and inequality in eight countries in the Middle East and North Africa: the Arab Republic of Egypt, Djibouti, the Islamic Republic of Iran, Iraq, Jordan, Morocco, Tunisia, and the West Bank...
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Public financing under balanced budget rules
Deng, Minjie; Liu, Chang - In: Review of economic dynamics : the official journal of … 56 (2025), pp. 1-20
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The state of the states : federal finance in India
Eichengreen, Barry; Gupta, Poonam - 2025
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Accounting for colonial domination in Liberal and Fascist Italy, 1912-1941
Antonelli, Valerio; Bigoni, Michele; D'Alessio, Raffaele; … - In: Accounting history : journal of the Accounting History … 30 (2025) 2, pp. 159-189
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Zukunftsquote im Bundeshaushalt 2024 : neuer Höchstwert für den Gesamthaushalt bei Rückschlag im Kernhaushalt
Bohne, Albrecht; Heinemann, Friedrich; Niebel, Thomas - 2025
Der Bundeshaushalt muss Zukunftsinvestitionen stärker priorisieren. Darüber besteht in der Theorie ein weit reichender Konsens. In der haushaltspolitischen Praxis ist es hingegen schwierig, dieses Ziel durchzusetzen. Ausgaben mit einem unmittelbaren Gegenwartsnutzen erfahren regelmäßig hohen...
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Subsidies against nature : a multidimensional framework for biodiversity-aligned national budgets
Gonon, Morgane; Vallet, Améline; Deschamps, Vincent; … - In: Ecological economics 235 (2025), pp. 1-10
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Public finances under substantial consolidation pressure : medium-term budget projection 2025 to 2029
Loretz, Simon; Pitlik, Hans - 2025
The medium-term budget projection for 2025 to 2029 indicates a persistently high need for fiscal consolidation in Austria's public finances. If the consolidation measures announced by mid-April remain unchanged, the general government deficit would remain close to 4 percent of GDP throughout the...
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Beyond the Budget Fiscal Policy for Growth and Jobs
World Bank - 2025
This public finance review (PFR) for Kenya aims both to ensure that every tax shilling benefits the Kenyan taxpayer and to inform the development of a fiscal policy that fosters job creation, poverty reduction, and equity. This PFR explores policy measures that could reduce Kenya's debt-to-...
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Case study on TSI projects on green budgeting and green taxation : (2021-2023)
European Commission / Directorate-General for …; … - 2025
This case study includes TSI projects in the areas of green budgeting and green taxation. It covers one multi-country project, comprised of 23 multi-country child projects (reforms) and two standalone projects (analysed separately). The supervision of these initiatives, focused on green public...
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Adapting the EU budget to make it fit for the purpose of future enlargements : study in focus
Rubio, Eulalia (contributor); Alcidi, Cinzia (contributor);  … - European Parliament / Directorate-General for Budgetary … - 2025
The study examines the implications of future enlargements for the next Multiannual Financial Framework (MFF). It assesses the budgetary costs under three scenarios for 2028-2034: (1) a 'small bang' - all six Western Balkan candidate and potential candidate countries joining by 2030, (2) a 'big...
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Adapting the EU budget to make it fit for the purpose of future enlargements : study in focus
Rubio, Eulalia (contributor); Alcidi, Cinzia (contributor);  … - European Parliament / Directorate-General for Budgetary … - 2025
The study examines the implications of future enlargements for the next Multiannual Financial Framework (MFF). It assesses the budgetary costs under three scenarios for 2028-2034: (1) a 'small bang' - all six Western Balkan candidate and potential candidate countries joining by 2030, (2) a 'big...
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Squaring the circle of the next European Union budget : engaging European citizens
Buti, Marco (contributor);  … - European University Institute - 2025
This Policy Brief reviews the experience of the European Citizens Panel (ECP) set up by the European Commission in the context of the preparation of its proposals for the next EU budget. It examines the modalities and conclusions of the ECP and suggests that the priorities and recommendations...
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Annual management and performance report for the EU budget : financial year 2024; Volume I
European Commission / Directorate-General for Budget - 2025
The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...
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Annual management and performance report for the EU budget : financial year 2024; Volume II: Annexes 1 to 3
European Commission / Directorate-General for Budget - 2025
The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...
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Budgetary outlook for the European Union 2025
Kowald, Karoline (contributor); Mazur, Sidonia (contributor) - Europäisches Parlament / Direktion Wissenschaftlicher … - 2025
This study seeks to provide a concise and succinct overview of the structure, key facts and figures, and rules and procedures of the EU budget, and informs about the latest developments in EU finances and budgeting. It aims to serve both as a reference guide for experienced EU budget actors and...
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Measuring time-varying fiscal cyclicality of the revenue side with a new cyclically-adjusted methodology : does the European fiscal framework play a pivotal role?
Carnazza, Giovanni; Lanterna, Federica; Liberati, Paolo - 2025
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Commitments made by Piotr Arkadiusz Serafin, Commissioner-designate for Budget, Anti-Fraud and Public Administration
European Parliament - 2025
The Commissioner-designate made a number of commitments in his written and oral responses, which are highlighted in this document, which has been produced to support Parliament's scrutiny of the Commission over the course of the 2024-2029 term, including through the Committees' annual structured...
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Commitments made by Piotr Arkadiusz Serafin, Commissioner-designate for Budget, Anti-Fraud and Public Administration
European Parliament - 2025
The Commissioner-designate made a number of commitments in his written and oral responses, which are highlighted in this document, which has been produced to support Parliament's scrutiny of the Commission over the course of the 2024-2029 term, including through the Committees' annual structured...
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Opinion 01/2025 (pursuant to Article 287(4), TFEU) concerning the proposal amending the Financial Regulation applicable to the budget of the European Schools
European Court of Auditors - 2025
The Financial Regulation applicable to the budget of the European Schools ('Schools' Financial Regulation') is adopted by the Board of Governors of the European Schools. It is the subject of a review by the Office of the Secretary General ('Central Office'), every three years at the latest. The...
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Report on budgetary and financial management : financial year 2024
European Union Agency for Criminal Justice Cooperation - 2025
This report has been drawn up in accordance with Article 63 of Regulation (EU) 2018/1727 of the European Parliament and of the Council of 14 November 2018 on the EU Agency for Criminal Justice Cooperation (Eurojust) (henceforth, "Eurojust Regulation" or "EJR"), replacing and repealing Council...
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The economic and market impacts of the UK budget
Ilzetzki, Ethan; Grzana, Marta - 2024
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Social spending, expenditure efficiency and fiscal sustainability : strategies to rebalance the Kuwait budget
Vereinte Nationen / Economic and Social Commission for … - 2024
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Deficiencies in the traditional budgeting process cause the negative behaviour of budgetary slacking
Ramlall, Rishen; Grobbelaar, Schalk - In: South African journal of business management 55 (2024) 1, pp. 1-12
Purpose: This study delves into the inadequacies of the traditional budgeting process and their role in instigating budgetary slacking behaviour within organisations. It aims to unveil the underlying mechanisms behind this behaviour and provides practical insights for organisational enhancement....
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Scottish budget: 2025-26 : SG/2024/6
Schottland / Government - 2024
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Scottish budget 2025 to 2026 : distributional analysis
Schottland / Government - 2024
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Budgetary control and beyond budgeting from a historical perspective : insights from re-visiting the 1922 book by James O. McKinsey
Berg, Terje; Johanson, Daniel; Madsen, Dag Øivind - In: Management & organizational history : M&OH 19 (2024) 3, pp. 182-198
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2023, Annual reports on the implementation of the EU budget for the 2023 financial year and on the activities funded by the 9th, 10th and 11th European Development Funds (EDFs) for the 2023 financial year
European Court of Auditors - 2024
Our annual report presents our opinion on whether the EU's annual accounts are reliable and whether the underlying revenue and expenditure transactions comply with the applicable rules and regulations. It also presents our analysis of the budgetary and financial management and performance...
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European Union gender budgeting : state of play 2024
Enzell Tangen, Martinius (contributor);  … - European Parliament / Directorate-General for Internal … - 2024
The European Commission adopted the 2020-2025 Gender Equality Strategy to achieve significant progress towards gender equality across the EU by 2025. This included the introduction of the gender budgeting methodology in 2021. The methodology was applied retrospectively to the budgets of 2021,...
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European Union gender budgeting : state of play 2024
Enzell Tangen, Martinius (contributor);  … - European Parliament / Directorate-General for Internal … - 2024
The European Commission adopted the 2020-2025 Gender Equality Strategy to achieve significant progress towards gender equality across the EU by 2025. This included the introduction of the gender budgeting methodology in 2021. The methodology was applied retrospectively to the budgets of 2021,...
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The Commission's 2023 annual management and performance report for the EU budget
European Court of Auditors - 2024
The annual management and performance report (AMPR) is the Commission's high-level performance report on the EU budget, and part of the Commission's annual financial reporting package. The legal deadlines involved limit what we can address comprehensively in time for the annual discharge...
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