Results 11 to 20 of about 22,171 (312)
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 +3 more sources
What Blanchard gets wrong: The puzzling persistence of managerialism in EU fiscal governance [PDF]
The Covid-19 pandemic has prompted renewed debate over the architecture of Europe’s Economic and Monetary Union. In a recent blog post, "What Blanchard gets wrong: The puzzling persistence of managerialism in EU fiscal governance", Marco Dani, Dario ...
Dani, Marco +5 more
core
Fiscal Decentralisation and Local Government Financing in Serbia and Montenegro [PDF]
This book focuses on the fiscal decentralisation processes and the systems of local government financing in Serbia and Montenegro in the period 2000-2015.
Kaluđerović, Jadranka +3 more
core +1 more source
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
Growth of government and the politics of fiscal policy [PDF]
Abstract US government expenditures increased rapidly during the post-war period, then slowed in the 1980s and began falling in 1992. To examine the dynamics of the growth and subsequent reduction in government spending, we present a general equilibrium growth model in which politicians chose government spending to maximize support by their ...
Chetan Ghate, Paul J. Zak
openaire +3 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

