Kritiker der derzeitigen Finanzierung der Europäischen Union (EU) verweisen auf die Intransparenz des bestehenden Eigenmittelsystems. Zur Lösung dieses Problems wird eine eigene EU-Steuer vorgeschlagen. Sie soll dazu beitragen, die Finanzautonomie der Europäischen Union zu stärken und die...

Audit of budget programs in EU countries requires a detailed study of the audit procedure in order to minimize possible deviations and errors in the implementation of programs. The principal result of the audit of budget programs' indicators financed from EU funds is to verify the...

In this note I give a full characterization of all deterministic direct mechanisms in the public good provision problem with independent private values that are dominant strategy incentive compatible, ex-post individually rational, and ex-post budget balanced.

We consider a budget-constrained mechanism designer who selects an optimal set of projects to maximize her utility. A project's cost is private information and its value for the designer may vary. In this allocation problem, the selection of projects - both which and how many - is endogenously...

Recent research has focused on the role of the political and institutional context for the occurrence of political budget cycles, i.e. fluctuations in the budget balance when elections loom. This study turns to the economic factors. A formal model predicts that higher economic volatility...