Die Kommunen haben schon seit langem strukturelle Finanzierungsprobleme. Wie wirkt sich das auf die kommunale Verschuldung aus? Der Autor setzt in seinem Beitrag auf vier Ebenen an: den Konsequenzen aus der Doppikeinführung, der Umsetzung eines kommunalen Debt Managements, den Veränderungen im...

We identify regional public investment priorities by studying the development of the water pipe system in the largest district in Poland. For this purpose, we take advantage of a major administrative re-form, implemented on 1 January 1999, which substantially changed the structure of Polish...

Over the past decade Austria has undertaken a carefully-considered and ambitious series of modern budgeting reforms. Evaluation of the budget reforms was purposely built into the reform process. The budget law provides for an external evaluation no later than 2017. To meet these obligations,...