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Improving the fiscal framework to enhance growth in an era of fiscal consolidation in Slovakia
Klein, Caroline; Price, Robert W.; Wörgötter, Andreas - 2013
The challenge for fiscal policy in Slovakia is to achieve fiscal consolidation in a way which supports the fragile recovery and protects spending on areas which are important for re-embarking on a trajectory of high trend growth and underpinning a catch-up in living standards. While the recently...
Persistent link: https://www.econbiz.de/10009711240
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Creative accounting practices and measurement methods : evidence from Turkey
Ozkaya, Ata - 2014
A fiscal rule imposed when the budget is not transparent yields more creative accounting to circumvent it and less fiscal adjustment, generating hidden deficits/debts in public sector. This study focuses on creative accounting practices of governments and adds to the literature by measuring...
Persistent link: https://www.econbiz.de/10010252643
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Creative accounting practices and measurement methods : evidence from Turkey
Ozkaya, Ata - 2014
A fiscal rule imposed when the budget is not transparent yields more creative accounting to circumvent it and less fiscal adjustment, generating hidden deficits/debts in public sector. This study focuses on creative accounting practices of governments and adds to the literature by measuring...
Persistent link: https://www.econbiz.de/10010404691
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Riding the Storm : Fiscal Sustainability in the Caribbean
Cevik, Serhan - 2020
Fiscal sustainability remains a paramount challenge for small economies with high debt and greater vulnerability to climate change. This paper applies the model-based sustainability test for fiscal policy in a panel of 16 Caribbean countries during the period 1980-2018. The results indicate that...
Persistent link: https://www.econbiz.de/10012840607
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Not a Poster Child, But a Beautiful Freak : Economic and Fiscal Policy in Ireland, 1996-2016
Kinsella, Stephen - 2016
Ireland did not need to impose the level of fiscal austerity it did in order to recover after the global financial … crisis. Ireland is not a poster child for austerity but rather a beautiful freak. Structurally, Ireland is not like the other … peripheral economies that imposed austerity after 2008. After reviewing Ireland's fiscal history, this paper argues the …
Persistent link: https://www.econbiz.de/10012992529
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The cyclicality of Irish fiscal policy ex-ante and ex-post : a cross-country examination
Cronin, David; McQuinn, Kieran - 2017
The cyclicality of fiscal policy in Ireland in the budgetary plans put before parliament and ex-post is considered … numerous variable-estimation procedure combinations for assessing cyclicality. Fiscal policy in Ireland is found to be … Ireland, a continuation of procyclical fiscal policy would endanger its requirements being met. …
Persistent link: https://www.econbiz.de/10011781796
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Berlin sieht es locker – Brüssel (noch) nicht
Boysen-Hogrefe, Jens - In: Wirtschaftsdienst 102 (2022) 1, pp. 19-22
Various ways exist to make use of public debt financing despite the existence of the debt brake. These are outlined in the recent coalition agreement, which indicates that the new government will go in this direction. Particularly, the accounting of federal special funds will change and the role...
Persistent link: https://www.econbiz.de/10013343010
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Shining a Light on the Mysteries of State : The Origins of Fiscal Transparency in Western Europe
Irwin, Timothy C - 2013
The extent of fiscal transparency in Western Europe has varied over the centuries. Although ancient Greek, Roman, and medieval governments were sometimes open about their finances, the absolute monarchies of the 1600s and 1700s shrouded them in mystery. Factorsthat have encouraged transparency...
Persistent link: https://www.econbiz.de/10013072600
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Fiscal Accountability : The Dutch Experience
2007
Before 1980 accountability was hardly addressed in Dutch politics. Illustrative is that full-fledged internal audit units at most government departments were not established until the late 1970s and early 1980s. As a result, accountability was weak in the central government sector, at least...
Persistent link: https://www.econbiz.de/10012775511
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Budget Institutions in Low-Income Countries : Lessons from G-20
Gupta, Sanjeev - 2014
This paper presents twelve budget institutions that can support planning and delivery ofcredible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income countries and the status of their budget institutions compared to the G-20 advanced and...
Persistent link: https://www.econbiz.de/10013046309