Results 181 to 190 of about 2,187 (307)

The Pandemic Treaty, the Pandemic Fund, and the Global Commons: our scepticism. [PDF]

open access: yesBMJ Glob Health, 2023
Evaborhene NA   +7 more
europepmc   +1 more source

The Disciplining Impact of Local Fiscal Rules in the EU

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract Although research highlights the discipline‐enhancing effect of fiscal rules at the national level, little is known about their impact on local budgets. We employ a dynamic fiscal reaction function within an LSDVC framework to explore the relevance of different local fiscal rules in the EU using a panel dataset of 26 European countries over a ...
Beate Jochimsen, Christian Raffer
wiley   +1 more source

Political factors and arrangements influencing primary health care financing and resource allocation: A scoping review protocol. [PDF]

open access: yesPLoS One
Dias HS   +6 more
europepmc   +1 more source

Intergovernmental Grants, Fiscal Autonomy, and Local Budgeting: Evidence of Reference Dependence From Korea

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract This study employs a panel threshold regression to examine how own‐source revenues and unconditional grants affect internal expenditures of Korean local governments. Guided by mental accounting theory, we argue that revenue sources create distinct “accounts,” shaping expenditure choices. Results reveal two thresholds (0.310% and 0.401%) beyond
Kyungmin Yoo   +2 more
wiley   +1 more source

Learning From 25 Years of Changes in Business Tax Policy

open access: yesPublic Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +1 more source

Intergovernmental Relations and Fiscal Discipline

open access: yes
Fiscal decentralization is likely to entail a bias in the budget process toward higher public expenses and deficits. The paper reviews lessons drawn from the theoretical literature and international experience on the design of intergovernmental relations.
Guiseppe Pisauro
core  

Dynamic Effects of Public Expenditure: The Challenge of Multi‐Level Governance Systems

open access: yesPublic Budgeting &Finance, EarlyView.
ABSTRACT The public economy literature shows that dynamic effects of public expenditure vary across programs, giving governments incentives to allocate spending with precision. However, this may be difficult in multi‐level governance, where centrally funded expenditure is implemented locally.
Jens Blom‐Hansen   +2 more
wiley   +1 more source

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