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Does accrual accounting alter fiscal policy decisions? : evidence from Germany

Christofzik, Désirée I. - 2019

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

Persistent link: https://www.econbiz.de/10012265284

Partisanship and fiscal policy in Federal Unions : evidence from US states

Carlino, Gerald A.; Drautzburg, Thorsten; Inman, Robert P. - 2020

In federal countries, such as the U.S., the fiscal authority consists not of one, but many governments, with state governments accounting for a sizable share of expenditures. We analyze how state partisanship of politicians affects state fiscal policy and quantify the possible macroeconomic...

Persistent link: https://www.econbiz.de/10012419407

A global map of amenities : public goods, ethnic divisions and decentralization

Seidel, André - 2020 - This version: 20.02.2020

public goods. Therefore, my findings indicate that decentralization can lead to a failure in the provision of local public …

Persistent link: https://www.econbiz.de/10012419389

Decentralization, subjective well-being and the perception of institutions

Diaz-Serrano, Luis; Rodríguez-Pose, Andrés - 2012

decentralization have a positive and significant effect on the overall subjective well-being of individuals. However, fiscal … decentralization has a different effect on the perception of institutions depending on whether we consider subnational expenditure or … revenues. Similarly, the effect of political decentralization on the level of satisfaction with institutions also varies …

Persistent link: https://www.econbiz.de/10011513958

Does fiscal decentralization foster regional investment in productive infrastructure?

Kappeler, Andreas; Solé-Ollé, Albert; Stephan, Andreas; … - 2012

sub-national governments. The aim of this paper is to analyze the effect of revenue decentralization on the provision of … infrastructure at the sub-national level. We estimate the effects of revenue decentralization and earmarked grant financing on the …

Persistent link: https://www.econbiz.de/10011522639

Sub-national governments' tax structure in the European Union countries

Trasberg, Viktor - 2015

The paper analyses the European Union sub-national governments' tax revenue structures and their dynamic during the last decades. Tax composition obtained a considerable interest during the recent years, particularly after the recent global financial and economic crisis. In many European Union...

Persistent link: https://www.econbiz.de/10011481730

Balanced budget government spending in a small open regional economy

Lecca, Patrizio; McGregor, Peter G.; Swales, John Kim - 2012

Scotland is engaged in a lively and on-going debate on greater fiscal autonomy and independence, which is politically controversial, especially in respect of tax-varying powers. The Scottish Parliament has the power to make a balanced-budget adjustment in public expenditure by varying the basic...

Persistent link: https://www.econbiz.de/10011507604

Return-on-investment of public investments to systems which provide public services : a case study

Pichova, Simona; Stejskal, Jan - 2015

In recent years there have been frequent efforts to analyse the systems for providing public production and propose to increase the productivity and find alternative service-delivery mechanisms based on public-choice assumptions and perspectives. It is used an approach New public services, which...

Persistent link: https://www.econbiz.de/10011476388

Electoral cycles in public expenditures : evidence from Czech local governments

Stastna, Lenka - 2015

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...

Persistent link: https://www.econbiz.de/10011479456

Accrual accounting and the local government budget : a matching evaluation

Raffer, Christian - 2020

The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...

Persistent link: https://www.econbiz.de/10012438189