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Does accrual accounting alter fiscal policy decisions? Evidence from Germany

Christofzik, Désirée I. - 2019

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

Persistent link: https://www.econbiz.de/10012037924

Does Accrual Accounting Alter Fiscal Policy Decisions? - Evidence from Germany

Christofzik, Désirée - 2019

Persistent link: https://www.econbiz.de/10012099074

How do municipalities react to a revenue shock?

Mense, Andreas; Wech, Daniela; Wrede, Matthias - 2019

We study the fiscal reaction of German municipalities to a revenue shock that stems from the adjustment of population counts in the 1987 and 2011 censuses. We focus on the choice of instruments municipalities use in order to offset the shock, namely municipal taxes, debt, and spending. Simple...

Persistent link: https://www.econbiz.de/10012099132

Fiscal decentralization and electoral participation: Analyzing districts in Indonesia

Farah, Alfa - 2019

Many countries have adopted decentralization policies in order to strengthen democratic governance. Nevertheless …, empirical literature on whether decentralization actually strengthens democratic governance is relatively limited when compared … to empirical literature on the impact of decentralization on a wide array of fiscal or economic variables. Therefore …

Persistent link: https://www.econbiz.de/10012108716

Fiscal policy adjustments to budget shocks: Evidence from German municipalities

Christofzik, Désirée I.; Schneider, Benny - 2019

We study the fiscal policy reactions of municipalities in the German state of North Rhine-Westphalia to an unanticipated spending shock. The implementation of a horizontal transfer system led to additional contributions for selected municipalities. Using the quasi-random assignment, we examine...

Persistent link: https://www.econbiz.de/10012120489

Equalization transfers and the pattern of municipal spending: An investigation of the flypaper effect in Germany

Langer, Sebastian; Korzhenevych, Artem - 2018

We investigate how lump-sum equalization transfers affect expenditures and taxes in the municipalities of the largest German state North Rhine-Westphalia. In general, those general-purpose transfers cannot be treated as exogenous variables. Thus, for the identification of causal effects, two...

Persistent link: https://www.econbiz.de/10011840812

Fiscal disparity, institutions and asymmetric yardstick competition

Farah, Alfa - 2018

Fiscal disparity leads to a yardstick bias, in that incumbents in fiscally-rich jurisdictions can provide more public goods, extract more rents and yet have a higher probability to be reelected. This study further emphasizes disparity among jurisdictions, not only in terms of fiscal resources...

Persistent link: https://www.econbiz.de/10011853232

Voting with your wallet? Municipal budget policy and election results

Baert, Stijn; Matthijs, Herman; Verdievel, Ilse - 2018

In this paper, the authors examine the impact of municipal budget policy on the percentage of votes for the incumbent majority parties in subsequent elections. They contribute to the academic literature by examining the combined influence of taxes, expenditures and debt. Based on data for...

Persistent link: https://www.econbiz.de/10011858638

Decentralisation and Poverty Reduction: A Conceptual Framework for the Economic Impact

Steiner, Susan - 2005

This paper contributes to providing insights into the impact of decentralisation on poverty. It starts out with an overview of which role decentralisation plays in strategies and policies for poverty eradication and derives economic and political impact channels. It concentrates on the economic...

Persistent link: https://www.econbiz.de/10011906521

Local revenue mobilization in Romania

Moldovan, Octavian - In: European Financial and Accounting Journal 11 (2016) 3, pp. 107-124

As public institutions are faced with more diverse and increased community needs, significant concern arises (both in academia and practice) for the dwindling resources available at the local level and the factors which can influence local revenue mobilization. Using data for 3,227 Romanian...

Persistent link: https://www.econbiz.de/10011937457