Search Results - subject_exact:"Federal budget"

Narrow search

Can U.S. treasury markets add and subtract

Cram, Roberto Gómez; Kung, Howard; Lustig, Hanno - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014505940

The EU fiscal framework and national fiscal rules : effects on budget balance dynamics

Lehtimäki, Jonne; Krämer, Robert - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654446

Impact of fiscal sustainability on economic growth in Kenya

Mose, Naftaly; Moro, Kamal Deen - 2026

Fiscal sustainability refers to a government's capacity to generate sufficient revenue to cover its expenses and repay its debts without accumulating excessive liabilities or creating new money. Recent observations indicate that Kenya's economic growth has slowed, prompting concerns about its...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015620782

Exploring political budget cycles in the EU-27

Afonso, António; Alves, José; Leal, Frederico Silva - 2026

Using quarterly data for the period Q1:2000–Q4:2024, the study examines whether elections in EU‑27 member states shape the composition and timing of fiscal policy strategies, and how political, fiscal and institutional constraints condition these dynamics. Employing a two‑way...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593132

Public debt sustainability in the Eurozone : an empirical assessment using macroeconomic indicators

Mutai, Noah Cheruiyot; Ibeh, Lawrence; Farag, Karim; … - 2026

This study examines public debt sustainability in the Eurozone by estimating fiscal reaction functions that assess how fiscal balances respond to rising public debt under heterogeneous macroeconomic conditions. Using annual panel data for 20 EU countries from 2000 to 2024, we employ fixed...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628390

Scottish budget 2026 to 2027 : distributional analysis

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589786

Health budget execution and procurement systems : the state of play in Malawi

Nkhoma, Dominic; Pezza, Alessandro Ramella; Manthalu, Gerald - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015581012

Governance quality and fiscal discipline : evidence from an emerging economy

Alsaffarini, Enas; Awwad, Bahaa Sobhi Abde Latif - 2026

This study examines the impact of key governance dimensions on public budget rationalization in Palestine from 2002 to 2023. Utilizing Legitimacy Theory, the research assesses how institutional quality affects fiscal outcomes, including revenues, expenditures, net lending, and budget balance....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628706

The role of the OBR

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606043

Financial risk management in the fiscal policy of the Republic of Moldova : challenges and directions for transformation

Pruteanu, Mariana - 2026

Financial risk management is increasingly central to fiscal policy in volatile and highly open economies. This paper assesses the fiscal risk management system of the Republic of Moldova using a SWOT framework complemented by a TOWS strategy matrix (SO, ST, WO, WT). The analysis relies on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639912

The impact of geopolitical crises on fiscal and budgetary stability

Papainog, Maria-Teodora - 2026

This study explores the relationship between geopolitical risk and fiscal-budgetary stability of countries, focusing on how external instability impacts the dynamics of the budget deficit. Using a dynamic System GMM (Arellano-Bover/Blundell-Bond) model on a panel dataset of 25 OECD member...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639915

The IFS Scottish Budget Report : 2026-27

Boileau, Bee; Brogaard, Martin; Phillips, David; … - 2026

The Scottish Budget and Spending Review published on 13 January set detailed spending plans for 2026-27, alongside higher-level plans for the following two years for day-to-day (resource) spending and the following three years for investment (capital) spending. Understandably, the Scottish...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606094

Fiscal and external breakeven oil prices are broken concepts (and how to fix them)

Pierru, Axel; Smith, James L. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641905

Recent changes and the future outlook for Scottish Government funding

Brogaard, Martin; Phillips, David - 2026

The funding available to a government determines the choices available to it - including what public services and benefits to provide, whether to charge co-payments for services, and if so at what level. Such choices especially affect households on low and middle incomes, and particularly those...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606095

From fiscal rules to fiscal traffic lights : rethinking the UK fiscal framework

Zaranko, Ben - 2026

The central contention of this report is that the UK fiscal framework has some desirable features but is not delivering good outcomes. We are in a bad equilibrium. The UK's fiscal framework is based around a set of pass-fail, numerical fiscal rules. The fiscal debate is overly fixated on the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606096

Mapping the relationship between budget process and firm performance : a global perspective review

Nguyen Thi Thanh Thao - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643361

When the barrel hits the budget : oil prices and fiscal consolidation in China

Buthelezi, Eugene Msizi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656462

Public financing under balanced budget rules

Deng, Minjie; Liu, Chang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015414582

Show 3 more versions 3

Public financing under balanced budget rules

Deng, Minjie; Liu, Chang - 2026

Book / Working Paper

Public financing under balanced budget rules

Deng, Minjie; Liu, Chang - 2024

Book / Working Paper

Public Financing Under Balanced Budget Rules

Deng, Minjie; Liu, Chang - 2022

Book / Working Paper

Scottish budget: 2026-27 : laid before the Scottish Parliament by the Scottish Ministers, SG/2026/13

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625101

Whither the federal budget?

Dynan, Karen E.; Smetters, Kent A.; Zentner, Ellen - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651381

Scotland's fiscal devolution story

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625114

Rules alone won't do : empirical evidence on sanction mechanisms of fiscal rules and political budget cycles

Mair, Lukas; Mosler, Martin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671013

Perceived enabling budget designs and motivational channels for learning in R&D projects

Detzen, Nina - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063531

An overlapping generations model to investigate the fiscal implications of New Zealand's ageing population : a background paper for the 2025 Long-term Fiscal Statement

Binning, Andrew; Özbilgin, Murat; Smith, Christie - 2026

New Zealand's population is ageing. Public spending on public pensions (NZ Superannuation) and health are particularly sensitive to this trend and are expected to increase accordingly. Current and future government policies aimed at addressing this challenge will not only influence macroeconomic...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625615

From secrecy to transparency : can publicly accessible digital budgets deliver better value?

Olarewaju, Tolu - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061944

Papua New Guinea Education Budget Brief

2026

Too many children in Papua New Guinea (PNG) are missing out on education, limiting the country’s ability to develop its human capital and achieve sustained economic growth. Nearly one in four children of primary or secondary school age is not attending school. Among those who are enrolled,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628233

PFR Fundamentals : Estimating Potential Fiscal Savings

Herrera, Santiago; Isaka, Hironobu - 2026

This Note describes methods for estimating potential fiscal savings across five spending categories—the wage bill, pension payments, capital spending, purchases of goods and services, and social protection spending. The primary methodology compares a country’s spending levels to specific...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628247

Central budget allocation regime and total factor productivity in Vietnam : a decomposition approach

Dao Van Le; Tran Quang Tuyen - 2025

Purpose This study explores the effect of local budget retention rate changes (RER) on total factor productivity (TFP) and its components in Vietnam. Design/methodology/approach The study employs a two-system generalized method of moments (GMM) estimator and data from 2012 to 2019 across all 63...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372611

Fiscal forecasting rationality among expert forecasters

Chocobar, Belen; Claeys, Peter; Poplawski-Ribeiro, Marcos - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374211

Fiscal consolidation and the 16th Finance Commission : the Federal aspects of India's Union Budget 2026

Chakraborty, Lekha - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628401

Fiscal stance, fiscal rules, and public debt dynamics in the United States

Abubakar, Attahir Babaji; Mamman, Suleiman O.; Iliyasu, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374323

OECD review of the Canadian Parliamentary Budget Office

2026

Independent fiscal institutions (IFIs) represent a major innovation in public financial management. They are an essential pillar of many countries' fiscal setup. The 2014 OECD Recommendation on Principles for IFIs includes a provision on the need for IFIs to undergo external evaluations. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629713

The govern(mentality) of financial reporting reform : lessons from UK central government

Stewart, Elaine; Connolly, Ciaran - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374379

OECD review of the Italian Parliamentary Budget Office

2026

This OECD Review of the Italian Parliamentary Budget Office (UPB) assesses the institution against international standards and evaluates how it can remain effective. The Review finds that the UPB has established a strong reputation for independent and high-quality analysis. However, Italy faces...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630127

Mandatory spending in budgeting in selected OECD countries

2026

Large portions of spending by national governments can be considered mandatory, in that they are incurred through legislative requirements rather than annual budget approvals. As populations age and public debt increases, the impact of mandatory spending on the budget is increasing. If large...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015631408

Der Weg zu mehr Wirkungsorientierung im Bundeshaushalt

Heinemann, Friedrich - 2025

Deutschland gilt im internationalen Vergleich als Nachzügler in Sachen wirkungsorientierter Haushaltsführung. Zwar hat der Bund seit den 2000er Jahren Fortschritte auf dem Weg zu einer stärker wirkungsorientierten Steuerung des Mitteleinsatzes gemacht. So besteht beispielsweise eine...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015325355

Subsidies against nature : a multidimensional framework for biodiversity-aligned national budgets

Gonon, Morgane; Vallet, Améline; Deschamps, Vincent; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420662

The balanced budget in the Italian constitution : the evolution of article 81 and the sustainability of public finances

Marini, Giorgia; Mino, Giulia - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638762

Accounting for colonial domination in Liberal and Fascist Italy, 1912-1941

Antonelli, Valerio; Bigoni, Michele; D'Alessio, Raffaele; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015421257

Making Budgets Work for Women : Gender-Responsive Budgeting in 50 Economies

Niesten, Hannelore Maria L.; Ferraz Di Ricco, Luiza; … - 2026

Public budgeting plays a central role in shaping gender outcomes. Gender responsive budgeting (GRB) applies a gender lens across the public financial management cycle - budget planning, allocation, execution, and evaluation to ensure that public spending advances gender equality and inclusive...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655934

Toward Fair Fiscal Policy : Reforming Tax and Budget Systems for Gender Equality

Niesten, Hannelore Maria L.; Ferraz Di Ricco, Luiza; … - 2026

The first two Briefs in this series presented new cross-country data from the Women, Business and the Law (WBL) project on gender integration in taxation (81 economies) and gender-responsive budgeting (50 economies). The data set is a first-ever global baseline for assessing how fiscal systems...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655939

Half a century of public sector accounting research through bibliometric analysis : looking back to move forward

Sicilia, Mariafrancesca; Steccolini, Ileana; Mauro, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463411

National plans, regional voices : cohesion policy in the next European Union budget

Darvas, Zsolt M.; Lappe, Marie-Sophie; Sangers, Bo; … - 2026

For the 2028-2034 European Union budget (Multiannual Financial Framework, MFF), the European Commission has proposed to integrate cohesion, agricultural, migration and security policies - until now, standalone budget components - into a single framework, structured around National and Regional...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015634000

Building a European Union "treasury" : explaining the European Commission's new approach to debt issuance and management

Spielberger, Lukas; Hodson, Dermot; Howarth, David J.; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015472740

Other revenue for the EU budget : status quo and potential

Schratzenstaller, Margit; Heimberger, Philipp; … - 2025

Against the backdrop of ongoing debates on EU financing - such as how to strengthen the link between EU revenues and policies, reduce national contributions, make the EU budget more flexible, and expand the revenue base with sources that support the EU's financial autonomy and policies - other...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015474013

The future financing of the European Union : an analysis of options for new own resources in the EU budget 2028-2034

Schütz, Bernhard; Heimberger, Philipp - 2026

As the European Union (EU) prepares its 2028-2034 budget, growing financing needs linked to the green and digital transitions, defence, competitiveness, and the repayment of NextGenerationEU debt have intensified debates over the future of EU financing. This study examines options for new EU own...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015666596

The use of financial information for budget cuts under unprecedented fiscal pressure

Kim, Bong Hwan; Yun, Jun Hyun; Jang, Inkee - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015407439

Show one more version 1

The Use of Financial Information for Budget Cuts under Unprecedented Fiscal Pressure

Kim, Bong Hwan; Yun, Jun Hyun - 2022

Book / Working Paper

A enewed EU budget support framework to maximise leverage and impact

Camps-Adrogue, Bernat; Drummond, Tay; Gavas, Mikaela; … - 2026

Amid mounting pressure on European development budgets, the EU must maximise the effectiveness and impact of its development finance toolkit. Although the European Commission is among the world's largest providers of budget support, its allocations are not systematically aligned with partner...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669551

Politically driven cycles in fiscal policy : evidence from disaggregated budgets in middle-income countries

Fatmawati, Sri; Fitrady, Ardyanto; Widodo, Tri - 2025

This paper examines the electoral cycle and the conduct of the central government’s fiscal policy. It uses a panel database with disaggregated spending and revenue series for 34 middle-income countries over 2000-2022. A dynamic panel approach was used to look at overall government spending and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439422

Budgeting in Egypt : Consolidating reform for better spending

2026

This paper examines public financial management (PFM) in Egypt, focusing specifically on the core stages of the budget cycle: 1) planning; 2) preparation; 3) execution and control and reporting; and 4 oversight and transparency. Egypt's PFM system is underpinned by a series of legal,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665100