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Year of publication
Subject
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Public budgeting 2,485 Haushaltsplanung 2,483 Öffentlicher Haushalt 1,202 Public budget 1,172 Finanzplanung 555 USA 461 United States 443 Finanzpolitik 408 Fiscal policy 374 Öffentliche Ausgaben 345 Public expenditure 339 Theorie 229 Theory 229 Deutschland 206 EU countries 205 EU-Staaten 205 Public finance 198 Öffentliche Finanzen 197 Fiscal consolidation 183 Haushaltskonsolidierung 183 Finanzkontrolle 160 Germany 157 Fiscal control 153 Unternehmen 141 Kommunalhaushalt 124 Municipal budget 124 Öffentliche Schulden 115 Public debt 113 Budget deficit 105 Haushaltsdefizit 105 Russland 97 Russia 96 Finanzreform 83 Länderhaushalt 81 State budget 81 Fiscal reform 80 Öffentliches Rechnungswesen 78 Großbritannien 77 Public accounting 77 Kanada 71
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Online availability
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Free 628 Undetermined 214
Type of publication
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Book / Working Paper 1,812 Article 954 Journal 261
Type of publication (narrower categories)
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Article in journal 782 Aufsatz in Zeitschrift 782 Graue Literatur 694 Non-commercial literature 694 Amtsdruckschrift 288 Government document 288 Arbeitspapier 266 Working Paper 266 Aufsatz im Buch 173 Book section 173 Hochschulschrift 129 Collection of articles of several authors 113 Sammelwerk 113 No longer published / No longer aquired 79 Dissertation u.a. Prüfungsschriften 67 Thesis 67 Statistik 52 Konferenzschrift 47 Haushaltsplan 46 Lehrbuch 46 Textbook 41 Aufsatzsammlung 40 Statistics 40 Conference proceedings 28 Bibliografie enthalten 16 Bibliography included 16 Case study 16 Fallstudie 16 Glossar enthalten 15 Glossary included 15 Conference paper 11 Konferenzbeitrag 11 Collection of articles written by one author 7 Handbook 7 Handbuch 7 Sammlung 7 Ratgeber 5 Amtliche Publikation 4 Commentary 4 Elektronischer Datenträger 4
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Language
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English 2,027 German 657 Russian 98 French 86 Undetermined 80 Polish 24 Italian 17 Spanish 16 Ukrainian 15 Dutch 10 Czech 5 Croatian 5 Romanian 5 Portuguese 4 Slovak 4 Swedish 3 Macedonian 2 Norwegian 2 Serbian 2 Danish 1 Finnish 1 Hungarian 1 Latvian 1 Lithuanian 1
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Author
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Kambeck, Rainer 20 Hagen, Jürgen von 19 Kraan, Dirk-Jan 16 Fazio, Antonio G. 15 Schratzenstaller, Margit 14 Rappen, Hermann 13 Feld, Lars P. 11 Schick, Allen 11 Tischenko, Tatiana 11 Wierts, Peter 11 Gebhardt, Heinz 10 Gramlich, Dieter 9 Hawkesworth, Ian 9 Nicol, Scherie 9 Robinson, Marc 9 Walz, Hartmut 9 Downes, Ronnie 8 Kirchgässner, Gebhard 8 Manasan, Rosario G. 8 Rubin, Irene S. 8 Stein, Ernesto 8 Strauch, Rolf 8 Veit, Thomas 8 Walker, David M. 8 Wehner, Joachim 8 Allen, Richard 7 Bergvall, Daniel 7 Goldin, Maxim 7 Gosling, James J. 7 Heinemann, Friedrich 7 Kostyleva, Valentina 7 Mikesell, John L. 7 Paloviita, Maritta 7 Alesina, Alberto 6 Calmfors, Lars 6 Curristine, Teresa 6 Ehrhart, Karl-Martin 6 Emery, Richard 6 Grigoli, Francesco 6 Grossman, Gene M. 6
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Institution
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World Bank 36 Kanada 32 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 21 Europäische Kommission 18 Ghana 18 OECD 13 USA / Government Accountability Office 12 National Bureau of Economic Research 11 Overseas Development Institute 9 Weltbank 9 Deutschland / Bundesministerium der Finanzen 8 Nordrhein-Westfalen 8 USA / Congress / House of Representatives / Committee on the Budget 8 Banca d'Italia 7 Deutschland 7 Großbritannien / Treasury 7 Hamburg 7 Kanada / Department of Finance 7 USA / General Accounting Office 7 Baden-Württemberg 6 Deutschland / Bundesregierung 6 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 6 Italien / Commissione Bilancio, Tesoro e Programmazione 6 Institut ėkonomiki <Moskau> 5 Nordrhein-Westfalen / Finanzminister 5 Springer Fachmedien Wiesbaden 5 Österreichisches Institut für Wirtschaftsforschung 5 Aachen 4 Europäische Kommission / Generaldirektion Haushalt 4 Industrie- und Handelskammer Mittlerer Niederrhein 4 Mecklenburg-Vorpommern 4 Pakistan / Finance Division 4 Philippine Institute for Development Studies <Makati> 4 Sachsen-Anhalt 4 USA / Office of Management and Budget 4 World Bank Group 4 Amalgamated Banks of South Africa 3 Baden-Württemberg / Ministerium für Finanzen 3 Berlin 3 Berlin / Senatsverwaltung für Finanzen 3
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Published in...
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OECD journal on budgeting 98 Public budgeting & finance 66 Europäische Hochschulschriften / 5 19 Public performance & management review 17 Journal of public budgeting, accounting & financial management 16 Report / International Labour Conference 16 Draft programme and budget for ... and other questions : second item on the agenda: Programme and budget proposals and other questions 15 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 15 Wirtschaftspolitische Blätter 15 IMF working paper 14 Working paper / National Bureau of Economic Research, Inc. 13 Public expenditure review (PER) 12 Discussion paper series / Philippine Institute for Development Studies 11 Finance India : the quarterly journal of Indian Institute of Finance 11 Kom / Kommission der Europäischen Gemeinschaften 11 NBER working paper series 11 Public finance and management : PFM 11 A World Bank country study 10 Budgeting for the poor 10 Verwaltung & Management : VM ; Zeitschrift für moderne Verwaltung 10 Working paper / Overseas Development Institute 10 Grundstudium Betriebswirtschaftslehre 9 IMF working papers 9 Municipal finance journal : the state and local financing and municipal securities advisor 9 Working papers / National Institute of Public Finance and Policy 9 Das öffentliche Haushaltswesen in Österreich : Zeitschrift der Gesellschaft für das Öffentliche Haushaltswesen 8 Discussion paper / Centre for Economic Policy Research 8 Policy research working paper : WPS 8 Public choice 8 RWI Projektbericht 8 RWI Projektberichte 8 Review of economic conditions in Italy 8 IMF country report 7 Intereconomics : review of European economic policy 7 Monatsberichte / WIFO, Österreichisches Institut für Wirtschaftsforschung 7 Problems of economic transition 7 World Bank E-Library Archive 7 CESifo working papers 6 Capital management and budgeting in the public sector 6 Economic development in India : analysis, reports, policy documents ; Academic Foundation's continuing series 6
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Source
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ECONIS (ZBW) 2,727 USB Cologne (EcoSocSci) 288 RePEc 9 BASE 1 EconStor 1 ArchiDok 1
Showing 1 - 50 of 3,027
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The performance based budgeting as a catalyst for effective delivery of primary health care
Mangwanya, Maonei Gladys - In: International Journal of Research in Business and … 11 (2022) 1, pp. 170-177
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Ending wasteful year-end spending : on optimal budget rules in organizations
Siemroth, Christoph - University of Essex / Department of Economics - 2022
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The impact of forecast errors on fiscal planning and debt accumulation
Ademmer, Martin; Boysen-Hogrefe, Jens - In: Jahrbücher für Nationalökonomie und Statistik 242 (2022) 2, pp. 171-190
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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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Local budget resilience in times of COVID-19 crisis : evidence from Indonesia
Desdiani, Nauli Aisyiyah; Sabrina, Syahda; Husna, Meila; … - In: Economies : open access journal 10 (2022) 5, pp. 1-18
The COVID-19 pandemic has put immense pressure on the fiscal situation. Central revenues have decelerated while expenditures had to be increased to facilitate economic recovery. Local governments faced even harder challenges as intergovernmental transfers were reduced and room for mobilizing...
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Is performance information used under performance budgeting? : a systematic review
Martínez Guzmán, Juan Pablo - In: International journal of public sector performance … 9 (2022) 3, pp. 284-302
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Independent Fiscal Councils and Legislative Budget Powers
Belling, Daniel - 2021
Independent fiscal councils are claimed to mitigate political failures in fiscal policymaking and increase fiscal performance. However, to influence and persuade policymakers these watchdog councils need to have access at different stages of the budget process. This paper examines the extent to...
Persistent link: https://ebtypo.dmz1.zbw/10013223724
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Autumn Budget 2017 : An IEA Briefing
Jessop, Julian - 2021
The Chancellor should resist calls to ramp up spending and focus instead on reducing the burden of tax and regulation. The economy has weathered the initial shock of Brexit much better than most had expected. Unemployment has continued to fall and inflation should peak soon, easing the pressure...
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Autumn Budget 2018 – A briefing
Jessop, Julian - 2021
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Role of Public Budget in Controlling Public Expenditures
Hasan, Ali H.; Mohd Ali, Badruldeen; Kumar, Alisha T.; … - 2021
Well-known finances in Iraq trusted oil revenues to finance elements of spending accounting for a huge proportion of among (94-97%) of the whole public sales predicted, posing a danger to the overall Iraqi financial system to hyperlink oil costs, foreign currency and its impact by using making...
Persistent link: https://ebtypo.dmz1.zbw/10013215991
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Broad Interests, Narrow Interests, and the Politics of the Budgetary Process
Mooney, Christopher - 2021
Interest politics, as opposed to party politics, make fixing Illinois’ budget problems very complex and difficult. All people and businesses have multiple and overlapping interests in what the state does. Thinking about broad and narrow interests, helps understand them. Broad interests are...
Persistent link: https://ebtypo.dmz1.zbw/10013219053
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Gender Responsiveness in Planning and Budgeting : A Study of Annual Plan Budget of Kothamangalam Municipal Corporation
Mukthar, Jaheer; Rajendran, Manjari - 2021
Women in India are relatively disadvantaged and they enjoy somewhat a lower status than men in spite of the various measures and efforts taken by different governments. Gender gap still exists regarding their access to education and employment. The most recent way out suggested nationally as...
Persistent link: https://ebtypo.dmz1.zbw/10013223210
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Forensic Finance and Budgeting Process Within the Public Financial Management (PFM) Framework in the African Context
Kingsly, Professor Kelly - 2021
International development institutions frequently prescribe improving public financial management (PFM) as part of the response to lowering corruption levels in low- and middle-income countries. But to date, there has been little cross-country analysis on whether better PFM is associated with...
Persistent link: https://ebtypo.dmz1.zbw/10013214828
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Gender analysis of budget expenditures in the Republic of Moldova
Petroia, Andrei - 2021
Gender budgeting is a concept which studies, analyses and proposes approaches for inequity issues regarding the process of discrepancies of budgeting between men and women. Although it is considered a feminist policy to achieve equal opportunities for both genders, in the fields of the...
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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...
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Budget Deficits and Budget Institutions
Alesina, Alberto F.; Perotti, Roberto - 2021
By discussing the available theoretical and empirical literature, this paper argues that budget procedures and budget institutions do influence budget outcomes. Budget institutions include both procedural rules and balanced budget laws. We critically assess theoretical contributions in this area...
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Do Budget Rules Work?
Poterba, James M. - 2021
The design of budget rules and institutions, long a neglected area in public finance and macroeconomics, has recently been thrust to center stage by the debate over a balanced budget amendment and other deficit-reduction measures in the United States. This paper describes the existing evidence...
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Fiscal Discipline and Budget Processes : Evidence from Zimbabwe
Machinjike, Noell; Bonga, Wellington Garikai - 2021
Zimbabwe is one of the least fiscally performing countries in Sub-Saharan Africa, with some fiscal outcomes for years 2009 to 2019 being unsatisfactory. The IMF 2020 Article IV consultation report on Zimbabwe suggested that fiscal and monetary slippages experienced in 2018 and 2019 resulted in...
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Sub-national budget credibility : institutional perspective and reform agenda in India
Jena, Pratap Ranjan; Singh, Abhishek - 2021
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Budget expenditure management in conditions of decentralization on the example of Ukraine
Shaporenko, Olena - In: Technology audit and production reserves 3 (2021) 4/59, pp. 41-45
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Continuïteit in de bekostiging van politie, openbaar ministerie en rechtspraak : eindrapport
Koopmans, Carl C.; Vlaanderen, Marilou; Rougoor, Ward; … - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012507445
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Macro-fiscal management practices in Eastern and Southern Africa
Battersby, Bryn; Lienert, Ian - 2021
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Met verstandige regels is er tot 2025 voor 50 miljard euro extra begrotingsruimte
Kam, Flip de; Bolhuis, Wimar; Lukkezen, Jasper - 2021
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The challenges for the implementation of a gender-oriented approach to budgeting in Ukraine : what can be improved?
Karpych, Anna; Miedviedkova, Nataliia - In: Baltic Journal of Economic Studies 7 (2021) 2, pp. 101-109
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Testimony before the congress of deputies budget committee on 25 october 2021 and before the senate budget committee on 30 november 2021 in relation to the draft state budget for 2...
Hernández de Cos, Pablo - 2021
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Federal budget
Pakistan / Finance Division - Islamabad : Finance Division - 2021/2022-
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Online openness and transparency of local budgets in Belarus
Krivorotko, Yuri V.; Sokol, Dmitriy V. - In: Central European economic journal 8 (2021) 55, pp. 144-162
World experience shows that public participation in the budget process and openness in the public sector are the necessary conditions for a proper economic strategy of the State. Financial openness contributes to the efficient collection and distribution of public resources. It expands the...
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Draft state budget for 2021 : testimony before the Parliamentary Budget Committee, 4 November 2020
Hernández de Cos, Pablo - 2021
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Ekonomisk styrning i staten
Larfors, Karolina - 2021
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La transformación y el fortalecimiento institucional de los Ministerios de Hacienda en América Latina : del control al uso estratégico de los recursos públicos para el desarrollo...
Arenas, Alberto; Mosqueira Medina, Edgardo - Vereinte Nationen / Economic Commission for Latin …; … - 2021
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Politics, policy and public administration in theory and practice : essays in honour of Professor John Wanna
Podger, Andrew (ed.); De Percy, Michael (ed.);  … - 2021
This festschrift celebrates the extensive contribution John Wanna has made to the research and practice of politics, policy and public administration. It includes both personal acknowledgements of his work and substantial essays on the issues that he focused most closely upon during his academic...
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Stellungnahme zum Entwurf des Haushaltsgesetzes 2022 des Landes Nordrhein-Westfalen : Anhörung des Haushalts- und Finanzausschusses
Hentze, Tobias - 2021
Die Corona-Pandemie belastet den Haushalt des Landes Nordrhein-Westfalen auch im kommenden Jahr. Das Ausrufen einer Notsituation für 2022 und damit das Aussetzen des regulären Verbots einer Nettoneuverschuldung ist nachvollziehbar und kann die wirtschaftliche Erholung stützen.
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Planning and forecasting customs revenues to the state budget : a case study of Ukraine
Martyniuk, Volodymyr; Wolowiec, Tomasz; Mieszajkina, Elena - In: European research studies 24 (2021) 2, pp. 648-665
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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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Do fiscal rules constrain political budget cycles?
Gootjes, Bram; Haan, Jakob de; Jong-A-Pin, Richard - In: Public choice 188 (2021) 1/2, pp. 1-30
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Measuring the European fiscal stance after Covid-19 from national and European budget plans
Cohen-Setton, Jérémie; Vallée, Shahin - In: CESifo forum : a quarterly journal on European issues 22 (2021) 1, pp. 26-36
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Bundeshaushalt 2021 : zwischen Krisenbekämpfung und „günstiger“ Gelegenheit : Kurzgutachten für die Initiative Neue Soziale Marktwirtschaft
Boysen-Hogrefe, Jens - Institut für Weltwirtschaft - 2021
Mindestens 15 Milliarden Euro Neuverschuldung tragen nichts zur Bekämpfung der Pandemiefolgen bei. Zu diesem Ergebnis kommt das Institut für Weltwirtschaft (IfW Kiel) in einem Gutachten für die Initiative Neue Soziale Marktwirtschaft (INSM). Hätte der Bundestag bei der Verabschiedung des...
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The EU budget and the role of public goods
Díaz, Antonia - In: CESifo forum : a quarterly journal on European issues 22 (2021) 2, pp. 35-38
This paper argues that investing in public institutions and goods are the best tool for shielding the economy against events similar to Covid-19 because private agents cannot foresee extremely unlikely events and there are markets where informational problems are pervasive. This is even more...
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The Federal Budget Execution for 9 Months of 2020 : Record Borrowings, Growing Expenditure
Belev, Sergei; Tischenko, Tatiana - 2021
At nine months-end 2020, the federal budget revenues contracted by Rb1,818.6 bn and expenditures went up by Rb3,040.9 bn against the same period of the previous year; the budget has been executed with a deficit to the tune of Rb1,773.3 bn. Contraction of revenues and ramping up of expenditures...
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Capital Budgets, Borrowing Rules, and State Capital Spending
Poterba, James M. - 2021
This paper uses cross-section data on the U.S. states to test the hypothesis that budgeting and borrowing rules affect the level and composition of public spending. It employs a 1963 data set with detailed information on state capital budgeting practices to compare capital spending in states...
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Budgetary Punctuations : A Fiscal Management Perspective
Liu, Cheol - 2021
Although the development of punctuated equilibrium theory (PET) makes broad reference to the bureaucratic procedures that regulate budgetary decision-making and makes reasonable assumptions about the influence that those procedures have on the dynamic of resource allocation, little is known...
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Organization Budgetary Control System
Mohd Ali, Badruldeen - 2021
This paper aims to analysis and evaluate of an organization’s budgetary control system and its links with performance management and decision making. So, it tries to evaluate the relation of budgetary control system with the actual performance and taking decisions accordingly. The researcher...
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Current Budget System and Budgetary Process in the Republic of Moldova
Petroia, Andrei - 2021
The purpose of the paper was to make an in-depth analysis of the budget system and the way the budget process is organized and in the Republic of Moldova, the principles and laws according to which the budget activity is realized, to make the quantitative and qualitative analysis the evolution...
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A model for assessing the efficiency of government expenditure
Albassam, Bassam A. - In: Cogent economics & finance 8 (2020) 1, pp. 1-12
It is challenging for governments to transfer public spending into successful public programs and projects. Additionally, good governance of the public financial system is essential for economic and human development. The author suggested a model to evaluate the efficiency of public spending...
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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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Empirical study of the implementation of certain budgeting concepts in manufacturing companies in Serbia
Nikodijević, Marija; Novićević, Blagoje; Rogan, Milovan - In: Ekonomske teme 59 (2021) 1, pp. 61-76
The basic indicators of manufacturing industry’s level of development are still at an unenviable level, although it provides the majority of tradable goods of Serbian economy and has the most significant share in gross domestic product. This state of the manufacturing industry in Serbia is the...
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Participatory Budget as a Tool for Local Community Development in Ukraine
Zapara, Svitlana I. - 2020
The sustainable development of the local self-government institute in modern democracies, the introduction of the principles of subsidiarity, regionalization and decentralization show a clear need for implementing the systemic reforms aimed at strengthening local initiatives in Ukraine....
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Fiscal Policy Rules, Budget Deficits, and Forecasting Biases
Baldi, Guido - 2020
In this paper, we analyze the impact fiscal policy rules have on budget deficits and forecasting biases in official budget outlooks. Persistent budget deficits and over-optimistic budget forecasts have been observed in many countries in the past, especially in the euro area. To prevent such...
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An Empirical Investigation of Beyond Budgeting Practices
Matejka, Michal - 2020
Some organizations have abandoned traditional annual budgeting and instead use an alternate approach known as Beyond Budgeting (BB). Our study presents the results of an exploratory analysis comparing 80 organizations that have implemented at least some of the BB practices to a group of 121...
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Real-Time Forecasts of State and Local Government Budgets with an Application to COVID-19
Ghysels, Eric - 2020
Using a sample of the 48 contiguous United States, we consider the problem of forecasting state and local governments' revenues and expenditures in real time using models that feature mixed-frequency data. We find that single-equation mixed data sampling (MIDAS) regressions that predict...
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