Results 11 to 20 of about 1,445,831 (306)
Self-Governance for Sustainable Global Supply Chains: Can it deliver the impacts needed? [PDF]
The world community convened in Rio de Janeiro in June 2012 for the third UN Conference on Sustainable Development. We are, however, increasingly facing major persistent threats, which despite being known for a few decades are still far from being ...
Walter J.V. Vermeulen +3 more
core +2 more sources
The design of fiscal rules and forms of governance in European Union countries [PDF]
This paper uses a new data set on budgetary institutions in Europe to examine the impact of fiscal rules and budget procedures in EU countries on public finances.
von Hagen, Jürgen +3 more
core +1 more source
Fiscal Imbalances and Fiscal Effort of Local Governments [PDF]
Abstract This paper deals with an important issue in the field of fiscal federalism, the effect of fiscal imbalances on the behaviour of sub-central governments. We provide a simple theoretical model that considers the effect of both forms of fiscal imbalances on the fiscal effort of local governments.
Di Liddo G., Longobardi E., Porcelli F.
openaire +3 more sources
Adapting the EU Economic Governance to New Macroeconomic and Political Realities
There was a widespread consensus on the need to modify fiscal rules in the EU even before the COVID-19 crisis. The aim of this article is to reflect on the reform of fiscal rules from a broader perspective, looking at three different dimensions: the ...
Raffaele Fargnoli
doaj +1 more source
DESENTRALISASI FISKAL DAN MANAJEMEN ANGGARAN DAERAH: STUDI DI JAWA TIMUR
Indonesia  has  implemented  a  new  era  of  fiscal  decentralization  and  regionalautonomy since  January 2001. One  important aspect of  fiscal decentralization  isgood  governance,  public  budgeting management,  and  ...
Moh. Khusaini
doaj +1 more source
Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation
This paper endeavours to investigate whether a complex tax system influences firms’ propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank’s Doing Business ...
Prianto Budi Saptono +5 more
doaj +1 more source
Independent Fiscal Institutions as a Tool of Fiscal Governance
The recent economic crisis, one of the symptoms of which is a sudden increase of public debt in the majority of OECD countries, again made the government and the society aware of the necessity for conducting transparent, but also responsible fiscal policy.
openaire +3 more sources
Fiscal Sustainability Across Government Tiers [PDF]
This paper analyses how fiscal adjustment comes about when both central and sub-national governments are involved in consolidation. We test sustainability of public debt with a fiscal rule for both the federal and regional government. Results for the German Länder show that lower tier governments bear a relatively smaller part of the burden of debt ...
Peter Claeys +2 more
openaire +6 more sources
Fiscal Politics in Time : Pathways to Fiscal Consolidation, 1980-2012 [PDF]
The comparative study of debt and fiscal consolidation has acquired a new focus in the wake of the global financial crisis. This leads us to re-evaluate the literature on fiscal consolidation that flourished during the 1980s and 1990s.
Dellepiane Avellaneda, Sebastian +1 more
core +4 more sources
Fiscal decentralization has expanded the responsibilities of local governments, yet substantial disparities in fiscal performance persist across jurisdictions.
Setyo Tri Wahyudi +3 more
doaj +1 more source

