This paper compares technical aspects of accrual-based budgeting and accounting reforms of the national governments of France, Germany, the UK and the US. It shows that there is no consensus among the four countries about the complete package of technical reform possibilities that is most...

This paper finds that the long-awaited reform of the EU's revenue arrangements can be pursued within the current legal framework, thus keeping member states' fiscal sovereignty unaffected. In order to have a chance of approval by national parliaments, the author recommends that reform options...

National fiscal frameworks (NFFs) represent a set of domestic arrangements to enhance the predictability and transparency of public finances. This chapter looks into a specific aspect of institutional convergence: the development of NFFs in the EU-11 countries following their EU accession. The...

This paper reviews current discussions on reforming the European Union (EU) budgetary procedure and assesses the main reform proposals that have been suggested thus far. It argues that prospects for reforms are presently hampered by the complex interplay between supranational and...

Die Finanzierung der Europäischen Union ist seit Beginn der europäischen Integration ein fortwährender Konfliktpunkt zwischen den Mitgliedstaaten. Das heutige Eigenmittelsystem, mit dem die EU den überwiegenden Teil ihrer Einnahmen von den Mitgliedstaaten erhält, ist vor allem als Ergebnis...