Mecklenburg-Vorpommern ist eines der Bundesländer, die in den nächsten Jahren sehr stark vom demographischen Wandel betroffen sein werden, gleichzeitig jedoch bereits heute die geringste Einwohnerdichte aufweist. Allein diese Tatsachen legen einen hohen Anpassungsbedarf der öffentlichen...

A gradually introduced reform of local government accounting made it temporarily possible for municipalities in the German state of North Rhine-Westphalia to avoid the effective control of their budget by the authorities in charge of overseeing local government budgets and enforcing the existing...

A gradually introduced reform of local government accounting made it temporarily possible for municipalities in the German state of North Rhine-Westphalia to avoid the effective control of their budget by the authorities in charge of overseeing local government budgets and enforcing the existing...

This paper analyzes local political cycle in Czech municipalities over the period between 1997 and 2013. We apply the system GMM and the difference GMM estimators to identify distortion in current and capital expenditures per capita in electoral and pre-electoral years, while focusing on various...

The paper analyzes local political cycle in Czech municipalities over the period between 1997 and 2013. We apply the system and the difference GMM estimators to detect electoral manipulation in current and capital expenditures in electoral and pre-electoral years. Primarily, we estimate the...

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...

States merge small and medium sized municipalities to achieve economies of scale. Little is known to which extent mergers of large local governments reduce expenditures. I use the synthetic control method to identify the effect of mergers of county-sized administrations in Germany (districts) on...

This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used:...

In the wake of the Great Recession, steep declines in state and local government expenditures and employment were a large and persistent source of economic weakness. The business cycle was also characterized by large increases and decreases in household debt. We estimate the extent to which...

This paper estimates causal effects of intergovernmental grant effects on expenditures and tax revenues of all municipalities and cities in the Philippines over the period 1993–2016. This is done by firstly utilizing a rule-based grant distribution scheme. Second, we apply an instrumental...