What can organizations do to minimize wasteful year-end spending before the annual budget expires? I introduce a two-period model to derive the optimal budget roll-over and audit rules. A principal tasks an agent with using their budget to fulfill the organization's spending needs, which are...

A confrontation with the blurred meaning of “public management” and “New Public Management” NPM is indispensable before trying whether there is an impact of such concepts on civil service regimes. Contrary to conventional wisdom, the division of public employees between “civil...

As democracies around the world have faltered, legal scholars in fields as diverse as election law, labor law, and administrative law have turned to tax law to repair and support democratic governments. Taxation offers a toolset well equipped to address concerns raised by democratic theorists...

This paper focuses on the impact of both incrementalism and exogenous factors in budgeting. After a survey of related literature, we present a doubledistinction-based proposal combining incrementalism and exogenous factors to analyze national budgeting. Two of the four resulting approaches are...

Pacific island countries (PICs) rely on national airlines for connectivity, trade, and tourism. These airlines are being struck hard by COVID-19. Losses will weigh on public sector balance sheets and pose risks to economic recovery. With a backdrop of tight fiscal space and increasing government...

In the past decade, growing concern for fiscal developments and the performance of the public sector has urged several countries to make a closer link between government budgets and measurable indicators on the quantity and quality of services delivered and on their impact on socio-economic...

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....

En éste documento Pedro Pablo Sanabria, Natalia Solano y Juan Sebastián Corrales M. pretenden analizar la dinámica fiscal de Santiago de Cali durante 2007 y 2008, con el fin de continuar con el seguimiento a la gestión tanto del recaudo de ingresos como de la ejecución del presupuesto en la...

El presente estudio evalúa los sitios web de transparencia de los gobiernos de 18 países Latinoamericanos por medio de la búsqueda en Internet, con el propósito de identificar tres tipos de requisitos relacionados con: (i) la revelación del contenido de la gestión de las finanzas...

La definición de una estrategia de desarrollo e implementación del Sistema Integrado de Administración Financiera (SIAF) es un exigente proceso que debe ser planificado y para el cual es necesario destinar los recursos humanos y financieros adecuados. Este documento intenta aportar elementos...