Showing 1 - 10 of 2,218
) provides little evidence that budget constraints at the cantonal level affect municipal finances and fiscal decentralization …
Persistent link: https://www.econbiz.de/10010435789
evidence that budget constraints at the cantonal level affect average municipal finances and fiscal decentralization. …
Persistent link: https://www.econbiz.de/10011413212
development planning with a wide range of decentralization programs. The reforms gave greater authority, political power, and …, unlike in many developing and transition countries, the decentralization program in Indonesia has not caused major political … or economic problems. However, the decentralization program was ill prepared and not carried out in a logical order for …
Persistent link: https://www.econbiz.de/10011688624
This paper explores the nuanced relationship between fiscal decentralization and fiscal sustainability. Employing panel … data analyses, it scrutinizes how decentralization influences fiscal discipline across different governmental levels …. Results for 185 countries show that while tax decentralization often hampers the degree of fiscal responsiveness, potentially …
Persistent link: https://www.econbiz.de/10014574299
This paper analyses the impact of fiscal rules on different public spending categories, namely public expenditure and investment, at the subnational level in Europe. Building on the notion of the deficit bias, we suspect that in the presence of fiscal rules, politicians have an incentive to...
Persistent link: https://www.econbiz.de/10014317119
State-owned enterprises (SOEs) provide opportunities for a more flexible and market-based provision of public services. At the same time, they may impair fiscal transparency and offer politicians discretion in the presence of strict fiscal rules if these only constrain the core udget. Using a...
Persistent link: https://www.econbiz.de/10014476266
A gradually introduced reform of local government accounting made it temporarily likely for municipalities in the German state of North Rhine-Westphalia to avoid the effective control of their budget by the authorities in charge with overseeing local government budgets and enforcing the existing...
Persistent link: https://www.econbiz.de/10010420739
A gradually introduced reform of local government accounting made it temporarily possible for municipalities in the German state of North Rhine-Westphalia to avoid the effective control of their budget by the authorities in charge of overseeing local government budgets and enforcing the existing...
Persistent link: https://www.econbiz.de/10011797107
A gradually introduced reform of local government accounting made it temporarily possible for municipalities in the German state of North Rhine-Westphalia to avoid the effective control of their budget by the authorities in charge of overseeing local government budgets and enforcing the existing...
Persistent link: https://www.econbiz.de/10011869226
In 2009, Germany introduced a new debt rule in its federal constitution (Grundgesetz). The socalled 'debt brake' prescribes a balanced budget for both the federal level and the states. However, the states have leeway regarding transposition and specification of the national requirements into...
Persistent link: https://www.econbiz.de/10010310691