City local governments have been facing multiple challenges due to the COVID-19 pandemic to secure adequate financial resources for response and recovery. This report assesses the impact of the pandemic on local governments' financial situations through cross-country analysis and comparison....

Local governments are facing large losses in revenues and increased expenditures because of the COVID-19 crisis. We document a causal relationship between fiscal pressures induced by COVID-19 and the layoffs of state and local government workers. States that depend more on sales tax as a source...

The study focuses on budget policy implementation at the level of local governments in Slovakia in connection with the COVID-19 pandemic. The research problem focuses on identifying shortfalls in initially planned funds to local government budgets caused by the COVID-19 crisis and the potential...

The COVID-19 pandemic has put immense pressure on the fiscal situation. Central revenues have decelerated while expenditures had to be increased to facilitate economic recovery. Local governments faced even harder challenges as intergovernmental transfers were reduced and room for mobilizing...

COVID-19 causes health, economic and social problems throughout the world, including Indonesia and Malang City, in particular, therefore regional financial policies are needed as an effort to overcome them. This study aims to analyze and describe the acceleration of Malang City Budget adjustment...

This paper studies with disaggregated budget data how expenditures, revenues, and borrowing evolve in municipalities that receive bailouts. It asks whether higher-level governments enforce austerity measures after bailing out indebted municipalities. The sample consists of 421 municipalities in...

Cities are the most visible level of government for most Canadians, providing services such as waste collection, policing and transit. Yet their budgets are the most opaque of any level of government. Municipalities generally use accounting in their budgets that does not match what they use in...