This paper uses new data on fiscal transparency for a cross-section of countries; these data possess several advantages. First, the data are based on in-depth reports using a standardized methodology and protocol. Second, this study covers 82 countries, more than previous comparable studies....

There is a belief among Brazilians that the country pays too much tax and that this value does not return to society with the provision of good public services, that the state inefficiency coupled with corruption consumes the generated resources. However, the Brazilian society needs to fully...

Die Forderung nach höherer Transparenz und besserer Wirkungsorientierung von Subventionen ist ein finanzpolitischer Evergreen, der mit der Schuldenbremse und der Forderung nach langfristiger Tragfähigkeit der Finanzpolitik, zusätzliche Dringlichkeit erhält. Die im Auftrag des...

Vor dem Hintergrund der FinanzausgleichsÜberprüfungspflichten für das Ausgleichsjahr 2016 fertigte das FiFo im Auftrag des Ministeriums für Finanzen des Landes Brandenburg eine finanzwissenschaftliche Begutachtung des brandenburgischen kommunalen Finanzausgleichs an. Schwerpunkte der...

Ziel des vom FiFo angefertigten Gutachtens zum kommunalen Finanzausgleich in Bayern ist die Untersuchung der Ergebnisgerechtigkeit der geltenden Regelungen zur Berechnung der Gemeindeschlüsselzuweisungen sowie der Systematik des geltenden Verteilungsschlüssels. Neben einem Überblick über den...

Purpose: Small state studies has emerged as a discipline, and this discipline has been initially dominated mainly by the issues of vulnerability and a lack of capacities of small states, although these issues have been gradually replaced by the discussions on the potential opportunities of small...

The influence of politics on economic policy is not fully understood. The challenge to ensure political inclusiveness and economic prosperity remains. Perhaps, one way to attain this objective is by increasing political competition. This paper gathers empirical evidence from Pakistan, a country...

This paper analyzes the impact of Mapa- Regalías on efficiency in the execution of public investment projects in Colombia. MapaRegalías is an online platform that displays geo-referenced information and data on royalties coming from the extractives sector. The purpose of the platform is to...

This paper analyzes the impact of MapaRegalías on efficiency in the execution of public investment projects in Colombia. MapaRegalías is an online platform that displays geo-referenced information and data on royalties coming from the extractives sector. The purpose of the platform is to...

The challenge for fiscal policy in Slovakia is to achieve fiscal consolidation in a way which supports the fragile recovery and protects spending on areas which are important for re-embarking on a trajectory of high trend growth and underpinning a catch-up in living standards. While the recently...