In 2019, the Spanish government published a Presidential Order approving the General State Administration’s Green Public Procurement Plan. This plan covers all public administrations including the General State Administration, its autonomous bodies, and social security management entities. Its...

This paper develops and validates a measure of tax accrual quality. Tax accrual quality captures variation in the extent to which the income tax accrual maps into income tax-related cash flows, with lower variation indicating a higher quality tax accrual. Low tax accrual quality arises from (1)...

This paper aims to analyze the main barriers to the forms of institutional work that have been developed to the implementation of Cost-Effective of Services in Local Governments (CESEL, in Spanish) in the Spanish local governments. The research methodology has consisted of a longitudinal case...

This book is unique in its scope and depth of coverage. It describes the government accounting and budgeting in each of nine European countries, at national and local levels, in their current and prospective forms. The nine countries represent Northern Europe (Finland, Sweden), Central Europe...

The goal of this research is to examine the effects of good management of local governments on individual subjective well-being (SWB). We define three dimensions of good governance at the municipal level: accountability, government efficiency and control of corruption. We use a large survey of...

This paper estimates agglomeration benefits based on city productivity differentials across five OECD countries (Germany, Mexico, Spain, United Kingdom, and United States). It highlights the relationship between cities’ governmental fragmentation and productivity, and represents the first...