Numerical fiscal rules are implemented to counterbalance the deficit bias in budgetary policy. Over the recent years, an increasing number of studies try to test the actual effectiveness of fiscal rules. This meta-analysis condenses the existing evidence from different regional and federal...

This database was created in the context of the project "Ämterwettbewerb, Qualitiät von Politikern und fiskalische Performance - Eine empirische Analyse deutscher Kommunen", running from September 2012 until February 2015. The project members gratefully acknowledge the financial support from...

We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these cycles and account for general year effects. For the executive branch, we show that it...

We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these cycles and account for general year effects. For the executive branch, we show that it...

Although demographic change leaves pay-as-you-go pension systems unsustainable, reforms, such as a higher pension age, are highly unpopular. This contribution looks into the role of intrinsic motivation as a driver for pension reform acceptance. Theoretical reasoning suggests that this driver...

This study aims to give guidance for a better-performing EU through an improved allocation of competences between the European Union and its member states. The study analyses eight specific policies from a wide range of fields with respect to their preferable assignment. The analysis applies a...

Die Zahlen zur deutschen Staatsverschuldung sind zunehmend unvollständig, weil sie die auf Deutsch- land entfallenden Verpflichtungen für wachsende EU-Schulden ausblenden. Nach Auszahlung aller Mittel aus dem Corona-Wiederaufbauplan Next Generation EU (NGEU) beläuft sich der deutsche...

Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization. Due to a sunset clause, the current equalization system has to be renegotiated by the year 2019. Against this backdrop, this contribution studies the reform preferences of...

Federal states in Germany are characterized by low fiscal autonomy. Equalization systems in place balance revenue differences to a considerable extent and states cannot independently set taxes of any major relevance. Although these features of German federalism are notorious for their...

Mit der Vergabeentscheidung zur "Erstellung eines Konzepts zur Einführung einer ziel- und wirkungsorientierten Haushaltsführung" (zwoH) folgte das Bundesministerium der Finanzen 2022 einem wichtigen Auftrag aus dem aktuellen Koalitionsvertrag. Die vielfältigen und wachsenden aktuellen...