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Year of publication
Subject
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Municipal budget 1,122 Kommunalhaushalt 1,121 Gemeindehaushalt 415 Deutschland 309 Gemeindefinanzen 260 Local government finance 246 Germany 245 USA 170 United States 164 Öffentlicher Haushalt 153 Haushaltsplan 132 Öffentliches Rechnungswesen 131 Public accounting 130 Public budget 125 Haushaltsplanung 111 Public budgeting 111 Kommunale Finanzpolitik 110 Local fiscal policy 110 Online-Publikation 100 Finanzausgleich 97 Intergovernmental transfers 96 Kommunales Rechnungswesen 91 Länderhaushalt 88 State budget 88 Fiscal consolidation 87 Haushaltskonsolidierung 87 Local government 87 Kommunalverwaltung 83 Bürgerbeteiligung 78 Public participation 72 Quelle 65 Theorie 59 Theory 59 Gemeindefinanzwirtschaft 57 Gemeinde 50 Kommunalverschuldung 50 Municipal debt 50 Russia 49 Russland 49 Finanzbeziehungen 48
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Online availability
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Free 243 Undetermined 71
Type of publication
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Book / Working Paper 774 Article 479 Journal 218
Type of publication (narrower categories)
All
Article in journal 387 Aufsatz in Zeitschrift 387 Graue Literatur 292 Non-commercial literature 292 Hochschulschrift 95 Amtsdruckschrift 87 Aufsatz im Buch 87 Book section 87 Government document 87 Arbeitspapier 82 Haushaltsplan 82 Working Paper 82 Collection of articles of several authors 78 Sammelwerk 78 Thesis 65 Lehrbuch 52 Statistik 48 Textbook 42 Konferenzschrift 40 Statistics 35 No longer published / No longer aquired 33 Aufsatzsammlung 31 Conference proceedings 29 Amtsblatt 26 Bibliografie enthalten 16 Bibliography included 16 Dissertation u.a. Prüfungsschriften 12 Elektronischer Datenträger 10 Mehrbändiges Werk 10 Multi-volume publication 10 Case study 8 Fallstudie 8 Amtliche Publikation 7 Handbook 7 Handbuch 7 Gesetz 6 Law 6 Collection of articles written by one author 5 Guidebook 5 Ratgeber 5
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Language
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German 671 English 543 Russian 64 French 39 Polish 34 Undetermined 21 Spanish 19 Danish 18 Ukrainian 14 Hungarian 12 Afrikaans 7 Italian 7 Bulgarian 6 Swedish 5 Finnish 4 Croatian 4 Dutch 4 Czech 3 Portuguese 3 Lithuanian 1 Macedonian 1 Norwegian 1 Romanian 1 Slovak 1 Turkish 1
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Author
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Mutschler, Klaus 16 Stockel-Veltmann, Christoph 15 Bernhardt, Horst 13 Kambeck, Rainer 9 Rappen, Hermann 9 Fudalla, Mark 8 Shah, Anwar 8 Holtz-Eakin, Douglas 7 McGregor, Peter G. 7 Rosen, Harvey S. 7 Schwarting, Gunnar 7 Swales, John Kim 7 Ellegård, Lina Maria 6 Herzberg, Carsten 6 Junkernheinrich, Martin 6 Kolesov, Aleksandr S. 6 Windisch, Paul 6 Bird, Richard M. 5 Dafflon, Bernard 5 Dietrichson, Jens 5 Eitner, Willy 5 Gebhardt, Heinz 5 Grimberg, Michael 5 Hermannsson, Kristinn 5 Holtkamp, Lars 5 Homann, Klaus 5 Horstmann, Johann 5 Häfner, Philipp 5 Lisenkova, Katerina 5 Peterson, George E. 5 Anders, Rudolf 4 Bals, Hansjürgen 4 Bothe, Klaus 4 Budäus, Dietrich 4 Burth, Andreas 4 Frank, Howard A. 4 Glaeser, Edward L. 4 Goldbach, Arnim 4 Gosling, James J. 4 Hellenbrand, Andreas 4
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Institution
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Rheinisch-Westfälisches Institut für Wirtschaftsforschung 9 Pretoria 8 National Bureau of Economic Research 7 Petrozavodskij gosudarstvennyj universitet 7 Gummersbach 5 Republik Karelien / Pravitelʹstvo 5 Statistik Austria 5 University of Strathclyde / Department of Economics 5 Österreichischer Sparkassenverband 5 Düsseldorf 4 Frankfurt am Main 4 Hagen 4 Kommunal- und Schul-Verlag 4 Maximilian Verlag GmbH & Co. KG 4 Minden 4 Roswitha Bernhardt <Firma> 4 Springer Fachmedien Wiesbaden 4 Wuppertal 4 Aachen 3 Barntrup 3 Bochum 3 Bonn 3 Bund der Steuerzahler 3 Hamburg 3 Industrie- und Handelskammer Mittlerer Niederrhein 3 Kiel 3 Kopenhagen 3 München 3 Niedersachsen 3 Oeynhausen 3 Wien 3 Ahlen <Kreis Warendorf> 2 Altena 2 Amtsr°adsforeningen 2 Bertelsmann Stiftung 2 Bocholt 2 Bundesinstitut für Bau-, Stadt- und Raumforschung 2 Detmold 2 Deutscher Gemeindeverlag GmbH 2 Deutschland / Statistisches Bundesamt 2
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Published in...
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Public budgeting & finance 32 Municipal finance journal : the state and local financing and municipal securities advisor 22 Verwaltung & Management : VM ; Zeitschrift für moderne Verwaltung 22 Journal of public budgeting, accounting & financial management 14 Zeitschrift für Kommunalfinanzen : ZKF ; Haushalt, Kostenrechnung, Steuern, Gebühren, Beiträge, Entgelte, Kredite, Zahlungsverkehr, Vollstreckung 13 Öffentliche Finanzwirtschaft 12 Schriften zur öffentlichen Verwaltung und öffentlichen Wirtschaft 11 Working paper / National Bureau of Economic Research, Inc. 9 Europäische Hochschulschriften / 5 7 Pénzügyi szemle : a Pénzügyminisztérium folyóirata 7 NBER working paper series 6 Public performance & management review 6 Applied economics 5 Finanzwesen der Gemeinden 5 Kommunale Forschung in Österreich 5 NBER Working Paper 5 National tax journal 5 Public finance review : PFR 5 Public management review 5 Springer eBook Collection 5 Strathclyde discussion papers in economics 5 WPg : Kompetenz schafft Vertrauen 5 Accounting, auditing & accountability journal 4 Annales Universitatis Mariae Curie-Skłodowska / H 4 Das öffentliche Haushaltswesen in Österreich : Zeitschrift der Gesellschaft für das Öffentliche Haushaltswesen 4 European journal of political economy 4 Forum öffentliche Finanzen 4 Neues Kommunales Finanzmanagement : Rahmenbedingungen, Hintergründe, Potenziale und Fallstricke der Reform des Gemeindehaushalts 4 RWI Projektberichte 4 SpringerLink / Bücher 4 Studies on Russian economic development : the official journal of the Institute of Economic Forecasting, Russian Academy of Sciences 4 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 4 World development : the multi-disciplinary international journal devoted to the study and promotion of world development 4 Bachelorstudiengang 3 Betriebswirtschaftliche Forschung und Praxis : BFuP 3 Controlling und Performance Management im öffentlichen Sektor : ein Handbuch ; Festschrift für Professor Dr. Dr. h.c. Dietrich Budäus zum 65. Geburtstag 3 Economics of governance 3 Finanzwissenschaftliche Forschungsarbeiten 3 Finanzwissenschaftliche Schriften 3 Fiskalische Krise : räumliche Ausprägungen, Wirkungen und Reaktionen 3
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Source
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ECONIS (ZBW) 1,259 USB Cologne (EcoSocSci) 201 RePEc 7 EconStor 2 BASE 1 ArchiDok 1
Showing 1 - 50 of 1,471
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The role of fiscal decentralization in municipal budgets : case of the Czech Republic
Andrlík, Břetislav; Halamová, Martina; Formanová, Lucie - In: Danube : law and economics review 12 (2021) 1, pp. 61-76
Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective...
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Women at work : gender quotas, municipality elections and local spending
Andreoli, Francesco; Manzoni, Elena; Margotti, Margherita - 2021
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Features and drivers of citizen participation : insights from participatory budgeting in three European cities
Manes Rossi, Francesca; Brusca, Isabel; Orelli, Rebecca Levy - In: Public management review 25 (2023) 2, pp. 201-223
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Politicians’ Incentives and the Congested Budget Effect : Evidence from Italian Municipalities
Bellodi, Luca; Morelli, Massimo - 2023
Once in office, politicians propose policies and programmes aimed at winning the support of their constituencies. While this form of political activism increases with the number of politicians in government, it can also clash with capacity constraints, leading to a congestion effect whereby...
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The Dynamic Response of Municipal Budgets to Revenue Shocks
Helm, Ines; Stuhler, Jan - 2023
We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany's fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...
Persistent link: https://ebtypo.dmz1.zbw/10014357255
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Solving the Municipal Budget Mystery : Fiscal Accountability in Canada's Cities, 2021
Robson, William B. P.; Wu, Miles - 2023
The budgets governments present around the beginning of their fiscal years and the financial statements they publish in their annual reports after their fiscal years have ended are critical tools for legislators and voters to hold them accountable. The transparency of these documents to...
Persistent link: https://ebtypo.dmz1.zbw/10014358987
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Revenues of municipalities as a tool of local self-government development (comparative study)
Papcunová, Viera; Hudáková, Jarmila; Štubňová, … - In: Administrative Sciences : open access journal 10 (2020) 4/101, pp. 1-23
A municipality’s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the...
Persistent link: https://ebtypo.dmz1.zbw/10012424491
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Operating surplus and its importance in financing local government tasks on the example of municipalities of the Małopolskie Voivodeship
Wichowska, Anna - In: Olsztyn economic journal 17 (2022) 1, pp. 35-47
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Diffusion of participatory budgets in Poland : do neighbours matter?
Wetoszka, Piotr - In: International journal of innovation : IJI journal 10 (2022) 4, pp. 666-695
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Fiscal rules and the reliability of public investment plans : evidence from local governments
Mancini, Anna Laura; Tommasino, Pietro - 2022
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Measuring the fiscal health of U.S. cities
Chernick, Howard A.; Reschovsky, Andrew - 2022
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The effects of intergovernmental transfers on municipalities​
Dahan, Momi - In: Israel economic review : IsER 20 (2022) 1, pp. 1-25
Persistent link: https://ebtypo.dmz1.zbw/10013347570
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The Determinants of the Duration of Participatory Budgeting Programmes in Brazilian Municipalities
Castro, Vítor; Rocha, Fabiana - 2022
This paper uncovers the factors that determine the duration of participatory budgeting programmes in Brazilian municipalities using continuous- and discrete-time duration models. The empirical analysis shows that the longer the participatory budgeting programme is, the higher the likelihood of...
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The Revenues-Expenditures Nexus : Evidence from Local Government Data
Holtz-Eakin, Douglas; Newey, Whitney K.; Rosen, Harvey S. - 2022
This paper examines the intertemporal linkages between local government expenditures and revenues. In the terminology that has become standard in the literature on vector autoregression analysis, the issue is whether revenues Granger-cause expenditures, or expenditures Granger-cause revenues....
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Municipal budget expenditures and per capita incomes in the Russian Arctic
Emelyanova, E. E.; Chapargina, A. N. - In: Problems of economic transition 63 (2022) 4/6, pp. 161-173
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Revenue autonomy and entrepreneurship in the municipalities of the Warmian-Masurian Voivodeship
Wichowska, Anna; Wierzejski, Tomasz - In: Olsztyn economic journal 14 (2019) 1, pp. 75-86
Persistent link: https://ebtypo.dmz1.zbw/10012221681
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The role of fiscal decentralization in municipal budgets: Case of the Czech Republic
Andrlík, Břetislav; Halamová, Martina; Formanová, Lucie - In: DANUBE: Law, Economics and Social Issues Review 12 (2021) 1, pp. 61-76
Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective...
Persistent link: https://ebtypo.dmz1.zbw/10012622679
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Enablers of participatory budgeting in Slovakia during the COVID-19 pandemic
Bardovič, Jakub; Gašparík, Jozef - In: Scientific papers of the University of Pardubice / D 29 (2021) 1, pp. 1-12
In Slovakia, participatory budgeting represents one of the relatively new instruments of political participation. It has been used since 2011. Currently it is present on both levels of territorial self-government (i.e., local level and regional level). Nevertheless, its implementation into...
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Participatory budgets of Polish major cities during Covid-19
Olejniczak, Jarosław; Bednarska-Olejniczak, Dorota - In: European research studies 24 (2021) 3, pp. 983-996
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Kommunale Finanzen und Fördermittel : Kurzexpertise im MORO Lebendige Regionen
Flögel, Franz; Langguth, Florian - Bundesinstitut für Bau-, Stadt- und Raumforschung - 2021 - Stand Dezember 2021
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Diversification of fiscal and economic consequences of municipal tax policy on the example of real estate tax
Wichowska, Anna; Wadecka, Anita - In: Olsztyn economic journal 16 (2021) 2, pp. 219-235
Persistent link: https://ebtypo.dmz1.zbw/10013366366
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Citizen participation in budgeting and beyond : deliberative practices and their impact in contemporary cases
Podgórska-Rykała, Joanna (ed.); Sroka, Jacek (ed.) - 2021
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The Dynamic Response of Municipal Budgets to Revenue Shocks
Helm, Ines; Stuhler, Jan - 2021
We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany’s fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...
Persistent link: https://ebtypo.dmz1.zbw/10013226850
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Higher taxes for fiscal consolidation? : expected and unexpected effects of municipal tax policy
Hesse, Mario - In: International advances in economic research 27 (2021) 4, pp. 287-302
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Local Government Budgeting : The Econometric Comparison of Political and Bureaucratic Models
Feldstein, Martin S.; Frisch, Daniel J. - 2021
The current paper presents a method of deciding the question of whether any given stage in the budget process is an example of the "political" or the "bureaucratic" model. We then use it to study local government spending on education. The basis for our method is the important difference between...
Persistent link: https://ebtypo.dmz1.zbw/10013218123
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Trends and Deviations in Federal, State and Local Finance
Zax, Jeffrey S. - 2021
This paper contains a descriptive analysis o+ real per capita annual revenues, expenditures, deficits, debt levels and capital expenditures for federal, state and local government finance in the United States for the rears 1952-83. It summarizes each time series as a deterministic trend and an...
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Public Sector Bargaining and the Local Budgetary Process
Gyourko, Joseph; Tracy, Joseph S. - 2021
This paper investigates how the fiscal environment and the budgetary process affect wage and employment determination in the local public sector. The structure of the local tax system is found to be influential with significantly higher wages occurring in cities with access to local sales and/or...
Persistent link: https://ebtypo.dmz1.zbw/10013310582
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Local public finance dynamics and hurricane shocks
Jerch, Rhiannon; Kahn, Matthew E.; Lin, Gary C. - In: Journal of urban economics 134 (2023), pp. 1-28
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Steht die Rechtsentwicklung des NKF (noch) mit dessen ursprünglichen Zielsetzungen in Einklang? : Versuch einer Zwischenbilanz in NRW
Jethon, André - In: Verwaltung & Management : VM ; Zeitschrift für moderne … 29 (2023) 3, pp. 125-135
Persistent link: https://ebtypo.dmz1.zbw/10014290426
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Kommunales Finanzmanagement NRW
Fritze, Christian; Mutschler, Klaus; Stockel-Veltmann, … - 2023 - 9., vollständig überarbeitete Auflage
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Exploring elitisation of participatory budgeting in a post-Soviet democracy : evidence from a Ukrainian municipality
Kuruppu, Chamara; Maksymchuk, Oleksandr; Adhikari, Pawan - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 648-665
Persistent link: https://ebtypo.dmz1.zbw/10014311771
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Participatory budgeting and the pattern of local government spending : evidence from South Korea
Lee, Dongwon; Min, Sujin - In: European journal of political economy 76 (2023), pp. 1-12
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Bilanzierung und Jahresabschluss in der Kommunalverwaltung : Grundsätze für das "Neue Kommunale Finanzmanagement" (NKF)
Fudalla, Mark; Tölle, Martin; Wöste, Christian - 2023 - 5., neu bearbeitete Auflage
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Kommunale Rechnungsprüfung
Zeis, Adelheid - 2023 - 6., völlig neu bearbeitete Auflage
Die Prüfung der doppischen Jahres- und Gesamtabschlüsse als verlässliche Quelle für die Einschätzung der Vermögens-, Finanz- und Ertragslage einer Kommune und die Prüfung der Wirtschaftlichkeit der Aufgabenerfüllung sind heute elementare Schlüssel zu erfolgreicher Verwaltungspraxis. Die...
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Kommunale Finanzwirtschaft Niedersachsen : Grundriss für die Aus- und Fortbildung
Rose, Joachim - 2023 - 9., überarbeitete Auflage
In der nun bereits als 9. Auflage des sowohl für die Ausbildung als auch in der Praxis bewährten Studienbuches wurden alle Kapitel überarbeitet und auf den aktuellen Stand der Rechtsentwicklung gebracht. Die für die Haushalts- und Finanzwirtschaft der niedersächsischen Kommunen wichtigen...
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Revenues of municipalities as a tool of local self-government development (comparative study)
Papcunová, Viera; Hudáková, Jarmila; Štubňová, … - In: Administrative Sciences 10 (2020) 4, pp. 1-23
A municipality's budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the revenues...
Persistent link: https://ebtypo.dmz1.zbw/10012612231
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30 Jahre deutsche Einheit : ein finanzpolitischer Blick auf Länder und Gemeinden in Ost und West
Vesper, Dieter - Friedrich-Ebert-Stiftung / Abteilung Wirtschafts- und … - 2020
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Participatory budgeting in Brno : inspiration for other cities?
Tomášková, Eva; Buzková, Romana - In: European research studies 23 (2020) 4, pp. 758-770
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El efecto de las transferencias sobre el recaudo fiscal local en Colombia, 2000-2015
Chacón, Mario; Sánchez Torres, Fabio - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012498939
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Accrual Accounting and the Local Government Budget - A Matching Evaluation
Raffer, Christian - 2020
The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...
Persistent link: https://ebtypo.dmz1.zbw/10012840360
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Corona-Finanzhilfen des Bundes zur Entlastung der Kommunen
Döring, Thomas - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 100 (2020) 11, pp. 869-875
Die Corona-Krise hat bei den Kommunen zu zusätzlichen Ausgaben und hohen Steuerausfällen geführt. Zur Stabilisierung der Kommunalfinanzen hat der Bund zwei Gesetzesinitiativen auf den Weg gebracht. Neben einer dauerhaft stärkeren Beteiligung des Bundes an den Kosten für Unterkunft und...
Persistent link: https://ebtypo.dmz1.zbw/10012389089
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Towards sustainable cities : lessons from urban decentralization in India and Bangladesh
Bandyopadhyay, Simanti; Naher, Firdousi; Sharma, Aishna - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012390014
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Klimaschutz in finanzschwachen Kommunen: Mehrwert für Haushalt und Umwelt : eine Handreichung für Kommunen
Altenburg, Corinna; Reiß, Philipp; Scheller, Henrik; … - Deutsches Institut für Urbanistik; Institut für … - 2020 - Stand: Oktober 2020
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Moral hazard in a modern federation
Williams, Alex - 2020
The mainstream fiscal federalism literature has led to an instinctive belief that states receiving fiscal aid during a recession are taking advantage of the federal government in pursuit of localized benefits with dispersed costs. This policy brief by Alex Williams challenges this unreflective...
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Schieflagen der kommunalen Finanzen
Beznoska, Martin; Kauder, Björn - 2020
Bereits vor Beginn der Corona-Krise standen die Problemlagen der Kommunalfinanzen häufig im Fokus, auch wenn sich die Situation in den letzten Jahren durch die gute gesamtwirtschaftli-che Lage etwas entspannt hatte. Hohe Schuldenstände und im langfristigen Vergleich niedrige Investitionen...
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The 1918 epidemic and a V-shaped recession : evidence from municipal income data
Møller Dahl, Christian; Hansen, Casper Worm; Jensen, … - In: Covid economics : vetted and real-time papers (2020) 6, pp. 137-162
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Handling COVID-19 through Accelerating the Local Government Budget
Siokain, Jeksi; Widjajani, Roos - 2020
COVID-19 causes health, economic and social problems throughout the world, including Indonesia and Malang City, in particular, therefore regional financial policies are needed as an effort to overcome them. This study aims to analyze and describe the acceleration of Malang City Budget adjustment...
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Accountability through budget performance : a study on budget adequacy and participation of Malaysian local government
Tuan Zainun Tuan Mat; Nor Azlina Mohd Saad; Roshayani Arshad - In: International journal of business and emerging markets … 14 (2022) 1, pp. 86-105
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Applying the loss-conflict model of fiscal retrenchment : understanding city expenditure and revenue responses to a budget crisis
Jimenez, Benedict S. - In: Public performance & management review 45 (2022) 1, pp. 1-29
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Haushaltsmanagement in Kommunen : erfolgreich steuern und budgetieren
Fischer, Edmund; Lehmann, Patrick - 2022 - 1. Auflage
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