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Die Untersuchung der durch staatliche Aktivität ausgelösten Zahlungen – seien es Steuern und Abgaben auf der Einnahmenseite oder öffentliche Ausgaben – besitzt traditionsgemäß einen hohen Stellenwert in der empirischen Finanzwissenschaft. Ziel der vorliegenden Studie des Instituts für...
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the budget balance. The results show that stock-flow adjustments increased before elections. In Germany, stock … outside the core budget. Chapter 6 describes special funds in Germany and elaborates upon the purposes for which special funds …. Die Ergebnisse zeigen, dass die Stock-Flow-Adjustments vor Wahlen angestiegen sind. In Deutschland wurden große Stock …
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To carry out the analysis required for monetary policy, the European Central Bank (ECB) and the European System of Central Banks (ESCB) need comprehensive and reliable government finance statistics. The focus of government finance statistics has traditionally been the government as a whole...
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Fiscal rules are institutional constraints on budget policymakers’ decision-making discretion aimed at fostering prudent fiscal policy, promoting overall fiscal discipline, and ensuring long-term fiscal sustainability. Since the European sovereign debt crisis, fiscal rules have been at the...
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