1. Introduction -- 2. Non-routine problems and flexibility -- 3. Flexibility, inflexibility and budgeting -- 4. Budget rules and budget flexibility -- 5. Budget reform and rule modification -- 6. Calibrating budget flexibility and control: A new role for rule variability -- 7. Conclusion. .

This book investigates the reasons for persistent public deficits and delayed fiscal reform in Japan, placing a special emphasis on political economy aspects. Japan is confronted with the need to pursue fiscal discipline for fiscal consolidation and implement structural reforms for reorganizing...

Wirkungen von E-Government – empirische Ergebnisse einer aktuellen Studie -- Theoretische Grundlagen und praktische Instrumente der Wirkungsforschung -- Aus der Praxis: Beispiele der Wirkungsforschung von E-Government-Projekten.

Die UEFA EURO 2008TM wurde in Österreich und der Schweiz ausgerichtet. Um die die Auswirkungen des Mega-Events für Österreich ermitteln zu können, haben die Autoren empirische Daten mittels Fragebögen in zehn Sprachen erhoben. In Innsbruck, Klagenfurt, Salzburg und Wien wurden über 8.000...

Natural monopolies are not subject to the market-based principle of competition. Consequently, it is necessary to control companies in such monopoly positions with regard to their pricing. In the future, it will become more and more important to consider a possible change in the regulation...

China’s unprecedented growth has transformed the lives of its people and impacted economies across the globe. The financial system supported this growth by providing cheap loans to boost investment and, in a virtuous cycle, rapid growth insured that these loans could be repaid. However, in...

How and Where Government Spends Money: Public Budgeting Reform and Citizen Participation -- Institutional Reform and Innovation in the Public Financing System -- ays to Promote Public Budgeting Reform -- A Constitutional Perspective on the Financial Transfer Payment System in China -- A...

Dieses Buch gibt Antworten auf die Frage, welche personellen und organisatorischen Faktoren die erfolgreiche Realisierung einer Innovation begründen. Der Autor wirft hierfür einen Blick auf die Motive der Mitarbeiterinnen und Mitarbeiter, welche Änderungen umsetzen müssen. Am Beispiel der...

This study develops a reform proposal for the future revenue system of the EU budget. The findings strongly reject the idea that a reform based on an EU tax-based own resource would remedy current problems. Against the background of the status quo analysis the authors present a reform model...

A review of the literature on environmental taxes, focusing on European experiences, and analysing how such taxes can contribute to green causes as well as reducing the tax burden from "ordinary" taxation. The authors examine the potential 'double dividend' from tax reform for helping the...