Purpose: Since regaining its independence, the Estonian government has followed policies of fiscal consolidation when responding to economic crises. Its response to the COVID-19-crisis has been quite different – it has authorized additional expenditures, cut taxes and incurred considerable...

Purpose: How does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting literature. Theoretically, a crisis and austerity period may trigger changes in budget execution in one of two key...

The literature on the revenue effort of local governments in the U.S. is deficient in that most studies focus only on identifying the general patterns of revenue effort. This study remedies the deficiency by exploring the determinants and impacts of local government revenue effort. It finds that...

Little is known about the strategies used by state courts during the appropriations process. This article examines court budgetary practices in the state of Oklahoma. It reveals how court funding works in Oklahoma, what strategies are used by the state courts, and which factors are most...

Public management scholars often claim that agency competition provides an effective institutional check on monopoly authority, and hence, leads to improvement of administrative performance in public sector agencies. This logic was central for creating the Congressional Budget Office (CBO) in...