Results 21 to 30 of about 546,644 (306)
Fiscal Rules and Fiscal Performance in the EU and Japan [PDF]
, 2006 Fiscal rules specify quantitative targets for key budgetary aggregates. In this paper, we review the experience with such rules in Japan and in the EU. Comparing the performance of fiscal policy in the 1980s and 1990s until 2003, we find that the fiscal ...
von Hagen, Jürgen, Hagen, Jürgen von
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Structural breaks and fiscal sustainability of the Indonesian government budget
Economic Journal of Emerging Markets, 2015 The purpose of this study is to identify government policy regimes or structural breaks as indicated by significant changes in debt to GDP ratio and to identify fiscal sustainability in Indonesia from 2000 to 2013.
Ivantia S. Mokoginta +1 more
doaj +4 more sources
Towards the theory of supranational finance
Cogent Business & Management, 2018 In view of the importance and high degree of self-sufficiency of the issue of budgeting in inter(supra)national unions, a theory of supranational finance is emerging as a distinct field of study within the theory of public finance.
Andrii O. Boiar +2 more
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Fiscal Devaluation and Fiscal Consolidation [PDF]
IMF Working Papers, 2012 This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from social contributions to the VAT as a way to mimic a nominal devaluation.
Michael Keen, Ruud A. de Mooij
openaire +3 more sources
A Bibliometric Analysis of Scientific Accounting Studies Concerning Fiscal Topics [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 This paper contributes to the development of accounting research by presenting a bibliometric analysis of scientific accounting studies that are concerned with fiscal topics during the period 2017- 2022.
Ionela Munteanu +1 more
doaj
Trust in government and fiscal adjustments : [Version 4 June 2013] [PDF]
, 2013 The paper looks at the determinants of fiscal adjustments as reflected in the primary surplus of countries. Our conjecture is that governments will usually find it more attractive to pursue fiscal adjustments in a situation of relatively high growth, but
Bursian, Dirk +3 more
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Fiscal decentralization effect on economic growth in Bali
Economic Journal of Emerging Markets, 2016 This study aims to determine the effect of fiscal decentralization on economic growth mediated by financial performance in Bali Province. The source of data employed in this study was secondary data from the financial statement of local government in a ...
Manggar Wulan Kusuma, Rudy Badrudin
doaj +4 more sources
THE FIXED MEANS: AN ACCOUNTING CONCEPT OR A FISCAL ONE?
Studies and Scientific Researches: Economics Edition, 2014 Starting from the analysis of the accounting regulations applied to the economic operators, in their evolution after 1989, the specific accounting regulations for certain fields of activity and for certain categories of entities and starting from the ...
Aristita Rotila
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Vaccines, 2020 Infectious diseases can impose considerable mortality and morbidity for children and adult populations resulting in both short- and long-term fiscal costs for government.
Mark P. Connolly, Nikolaos Kotsopoulos
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Revista de Derecho (Coquimbo)El estándar "interés de la justicia" es clave para entender las (necesarias) facultades del Fiscal de la Corte Penal Internacional para la selección de situaciones a investigar entre las que le son remitidas y casos a perseguir cuando ya se ha autorizado
Claudia Cárdenas Aravena
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