This paper challenges the focus on budget deficits that permeates the literature on fiscal policy. It analyzes countries running budget surpluses and asks why some of them preserved these surpluses while others did not. Whereas several OECD members recorded surpluses for just a few years,...

This paper measures the net redistributive impact of the EU budget. It finds that for every € 1,000 difference in income per capita across countries, € 9 is offset by lower contributions to the budget and € 3 is offset by higher expenditures by the budget. The overall equalising effect is...

Aid and state building -- Why are state revenue sources relevant? -- Tax states -- Aid-dependent states -- The effects of oil revenue -- Distinction between aid and oil-revenue rentier effects -- Conclusion -- Reliance on external revenue : Afghanistan from 1747 to 2000 -- The society : an...

Demographic change inevitably shifts the balance between contributors and recipients in the pension system. Moreover, in the German pension system benefit levels are closely linked to the current state of economic prosperity. Therefore, in the coming decades stabilisation of old-age security...

Der Umfang finanzieller Ressourcen ist für den Handlungsspielraum politischer Akteure konstitutiv, was auch für Bern im 16. Jahrhundert gilt. Orientiert an modernen finanzwissenschaftlichen Vorgaben wird in dieser Arbeit Struktur und Umfang des Berner Staatshaus-haltes analysiert und zwar so,...

Cover -- Contents -- Abstract -- I.Introduction -- II. Defining the Government -- III. Defining the Debt and Deficit -- A. Cash and Accrual -- B. Debt-Deficit Residuals and the Importance of Reconciling Stocks and Flows -- C. Debt-Deficit Residuals and the Valuation of Assets and Liabilities --...

Diese Dissertation setzt sich mit dem Informationsverhalten von Parlamentarierinnen und Parlamentariern auseinander. Sie untersucht im Besonderen die Rolle von Performance Informationen für Budgetentscheidungen. Die Dissertation besteht aus einer Einleitung, drei Artikeln und einem Schlussteil....

Bottom-up Budgeting (BUB) is an adaptation of the participatory budgeting model in identifying and providing solutions to poverty at the municipal/city level. Leaders of civil society organizations engage with LGU officials in formulating a poverty alleviation plan to be considered in preparing...