Das Ziel des vorliegenden Beitrages besteht darin aufzuzeigen, wie die demographischen Veränderungen die öffentlichen Haushalte tangieren werden und Überlegungen dahingehend vorzutragen, welche Anpassungszwänge auf die öffentlichen Verwaltungen zukommen. Hierbei werden wir die "klassischen"...

Fiskalische Transparenz ist die Offenheit bezüglich der Planung, Formulierung und Implementierung von Finanzpolitik. Fiskalische Transparenz ist nicht nur ein wichtiges Konzept der gegenwärtigen entwicklungspolitischen Diskussion, sondern gleichzeitig ist auch in Ländern der Europäischen...

In the past decades the involvement of local experts in the planning and evaluation of development programs has steadily increased. Ownership of development planning is propagated as major aim of bilateral and international development co-operation. Yet, the quality and performance of many local...

The 1994 reforms in China were remarkably successful in stabilizing the economy and raising revenues for the benefit of sustainable growth and permitting the central government to redistribute resources to poorer regions through an equalization framework. However, the rise of informal local...

Until the early 1990s, the discussions on fiscal policy primarily centered on the functions of economic stabilization, income redistribution and resource allocation. Long-term growth was not usually viewed as an end itself, and fiscal policy was often not sufficiently tailored to the different...

Regional governments' discretion in allocating structural funds is mainly limited by the competences of the Commission to control implementation and fiscal activities of decentralized governments. In this paper, we analyse implementation of ERDF funds in Eastern Germany in the financial...

Local government units (LGU) are nowadays facing the very difficult and complicated task of making reasonable decisions regarding the transforming of SPZOZs into capital companies. First, it seems necessary to carry out a simulation of costs and advantages of the assumed models and solutions...

Im Grundgesetz erhielten die Bundesländer Ausgabenautonomie ohne Finanzautonomie. Daher haben sie bis heute keinen Anreiz, Ausgaben gegen Einnahmen abzuwägen, sondern schöpfen den Ausgabenplafond stets vollständig aus. Ein Wettbewerb um Steuerrückerstattungen könnte Anreize setzen,...

After a brief introduction dealing with critical opinions of some economists on the European austerity policy, the authors point out that austerity as a means of achieving fiscal consolidation and financial stability is applied when the fiscal domain is weak. After analyzing the effects of the...

This article reviews the empirical literature on the impact of the Productive Safety Net Program (PSNP) on different welfare outcomes of rural households in Ethiopia. The main finding of the review is that the PSNP had in general positive impacts on some attributes. PSNP has been found to have...