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Budget forecast errors in Spanish municipalities : the role of transparency

García, Israel - 2023 - This version: 1 December 2023

Does budget transparency effectively limit the use of creative accounting to circumvent fiscal rules? Through examining a Spanish reform that limited the obligation to provide regular budget information, I study the effect of relaxing transparency rules on budget forecast errors. After the...

Persistent link: https://www.econbiz.de/10014444349

Fiscal rules and public spending : evidence from Italian municipalities

Gregori, Wildmer Daniel - 2014

The aim of this paper is to investigate the extent to which local budget spending composition reacts to fiscal rules variations. I consider the budget of Italian municipalities and exploit specific changes in the Domestic Stability Pact's rules, to perform a difference-in-discontinuities...

Persistent link: https://www.econbiz.de/10011729173

Primary surplus and debt projections based on estimated fiscal reaction functions for euro area countries

Plödt, Martin; Boeing-Reicher, Claire - 2014

We project the path of the public debt and primary surpluses for a number of countries in the euro area under a fiscal rule based on a set of estimated fiscal policy reaction functions. Our fiscal rule represents a fiscal analogue to a well-known monetary policy rule, and it is calibrated using...

Persistent link: https://www.econbiz.de/10010235435

How does depreciations management affect subsequent fiscal performance? : the case of the Swiss cantons

Clémenceau, Maxime; Soguel, Nils - In: Swiss journal of economics and statistics 154 (2018) 1, pp. 1-15

Creative accounting allows governments and, more particularly, finance ministers to somehow manage financial reports to achieve specific and possibly self-interested goals. It is usually used to hide deficits. It sometimes also helps to present financial performance as being more worrisome than...

Persistent link: https://www.econbiz.de/10011963006

Impact of fiscal rules on government expenditure and tax revenue in emerging European countries : threshold effect of budget deficit

Köktaş, Altuğ Murat; Günel, Tuğay - In: Ekonomický časopis : časopis pre ekonomickú … 70 (2022) 3, pp. 264-283

Persistent link: https://www.econbiz.de/10013349140

The fiscal risk of local government revenue in the People's Republic of China

Fan, Ziying; Wan, Guanghua - 2016

Since the Tax Sharing Reform in 1994, the local government revenue of the People's Republic of China (PRC) has faced downward risk problems. This paper reviews the fiscal and taxation reforms in the central and local governments of the PRC and focuses on evaluating the effectiveness of fiscal...

Persistent link: https://www.econbiz.de/10011453331

Die Schuldenbremse der Bundesländer : eine Fehlkonstruktion?

Kirchgässner, Gebhard - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 94 (2014) 10, pp. 721-724

2009 wurde in Deutschland eine Schuldenbremse für den Bundeshaushalt ab 2016 und die Länderhaushalte ab 2020 beschlossen. Sie orientiert sich am Schweizer Modell. Allerdings haben die Bundesländer in Deutschland - anders als die Schweizer Kantone - keine Steuerautonomie. Da die Länder aber...

Persistent link: https://www.econbiz.de/10010426014

Die Schuldenbremse des Bundes : Hintergründe und Wirkung

Geier, Alain - 2011

Die vorliegende Arbeit gibt Auskunft über wesentliche Aspekte der Fiskalregel auf Bundesebene in der Schweiz, der … regelgebundenen Finanzpolitik vorgestellt. Dabei wird argumentiert, dass eine Fiskalregel länderspezifisch ausgestaltet sein muss, je … korrekten strukturellen Einnahmen in Bezug auf die Finanzpolitik auszuleuchten. Es wird argumentiert, dass eine zyklische …

Persistent link: https://www.econbiz.de/10009248040

Do large cabinets favor large governments? : evidence on the fiscal commons problem for Swiss Cantons

Schaltegger, Christoph A.; Feld, Lars P. - In: Journal of public economics 93 (2009) 1/2, pp. 35-47

Persistent link: https://www.econbiz.de/10003826383

Parameters of Kazakhstan's fiscal policy

Žakupova, Meruert M.; Hanetova, Ajaköz B. - 2023

Persistent link: https://www.econbiz.de/10014390660