Ein zukunftsfähiges Gesundheitswesen erfordert es, das Zusammenspiel von Patienteninteressen, Mitarbeiterinteressen und Wirtschaftlichkeit stärker in den Blick zu nehmen. Und es bedeutet, die Konsequenzen der Reorganisationsprozesse der vergangenen Jahre zu thematisieren. Wichtige Ergebnisse...

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

We study the fiscal policy reactions of municipalities in the German state of North Rhine-Westphalia to an unanticipated spending shock. The implementation of a horizontal transfer system led to additional contributions for selected municipalities. Using the quasi-random assignment, we examine...