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Multiannual financial perspective as a tool of local government unit development
Wolowiec, Tomasz - In: E-Finanse : finansowy kwartalnik internetowy 9 (2013) 3, pp. 72-82
The implementation of primary functions of local development management, especially its planning, organizing and controlling, cannot leave aside the financial aspects of these processes1. This can be attributed to the fact that every decision taken in the commune concerning strategic or...
Persistent link: https://www.econbiz.de/10010351169
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Teoria e prática sobre planejamento e orçamento plurianuais
Mendes, Constantino Cronemberger; de Abreu, Welles Matias; … - 2021
budgeting, aiming to illustrate the different characteristics between the planning and budgeting instruments under the multi-annual … perspective and to present possible risks of becoming a substitute and multi-annual devices, not complimentary, within the … constitutional amendments pending in the National Congress on planning and budget, only one brings an interpretation of the multi-annual …
Persistent link: https://www.econbiz.de/10012628670
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Teoria e prática sobre planejamento e orçamento plurianuais
Mendes, Constantino Cronemberger; Abreu, Welles Matias de; … - 2021
budgeting, aiming to illustrate the different characteristics between the planning and budgeting instruments under the multi-annual … perspective and to present possible risks of becoming a substitute and multi-annual devices, not complimentary, within the … constitutional amendments pending in the National Congress on planning and budget, only one brings an interpretation of the multi-annual …
Persistent link: https://www.econbiz.de/10012613134
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Moral hazard and bail-out in fiscal federations: evidence for the German Länder
Heppke-Falk, Kirsten H.; Wolff, Guntram B. - 2007
We identify investor moral hazard in the German fiscal federation. Our identification strategy is based on a variable, which was used by the German Federal Constitutional Court as an indicator to determine eligibility of two German states (Länder) to a bail-out, the interest payments-to-revenue...
Persistent link: https://www.econbiz.de/10010295844
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Bundesstaatsreform und Zukunft der Finanzverfassung
Kitterer, Wolfgang - 2007
Die Finanzreform des Jahres 2006 war im Wesentlichen darauf gerichtet, die Entscheidungsblockaden zwischen Bund und Ländern durch die Reduzierung zustimmungsbedürftiger Gesetzte aufzubrechen. Die Föderalismuskommission II diskutiert nunmehr weitere Reformen der Finanzverfassung. In der...
Persistent link: https://www.econbiz.de/10010297017
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Should China revisit the 1994 fiscal reforms?
Ahmad, Ehtisham - 2011
The 1994 reforms in China were remarkably successful in stabilizing the economy and raising revenues for the benefit of sustainable growth and permitting the central government to redistribute resources to poorer regions through an equalization framework. However, the rise of informal local...
Persistent link: https://www.econbiz.de/10010323682
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Study on quality of public finances in support of growth in the mediterranean partner countries of the EU
De Wulf, Luc; Coutinho, Leonor; Sassanpour, Cyrus; … - 2010
Until the early 1990s, the discussions on fiscal policy primarily centered on the functions of economic stabilization, income redistribution and resource allocation. Long-term growth was not usually viewed as an end itself, and fiscal policy was often not sufficiently tailored to the different...
Persistent link: https://www.econbiz.de/10010326589
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Fiscal rules and compliance expectations: Evidence for the German debt brake
Heinemann, Friedrich; Janeba, Eckhard; Schröder, Christoph - 2014
Fiscal rules have become popular to limit deficits and high debt burdens in industrialized countries. A growing literature examines their impact based on aggregate fiscal performance. So far, no evidence exists on how fiscal rules influence deficit expectations of fiscal policy makers. In the...
Persistent link: https://www.econbiz.de/10010368112
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Ausgabenautonomie ohne Finanzautonomie: Ein Geburtsfehler des deutschen Grundgesetzes
Blankart, Charles B. - In: Wirtschaftsdienst 97 (2017) 6, pp. 440-444
Im Grundgesetz erhielten die Bundesländer Ausgabenautonomie ohne Finanzautonomie. Daher haben sie bis heute keinen Anreiz, Ausgaben gegen Einnahmen abzuwägen, sondern schöpfen den Ausgabenplafond stets vollständig aus. Ein Wettbewerb um Steuerrückerstattungen könnte Anreize setzen,...
Persistent link: https://www.econbiz.de/10012119369
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EU Commission proposal for 2021-2027 budget: Lost opportunities
van Deuverden, Kristina - In: DIW Weekly Report 8 (2018) 41, pp. 396-402
In May, the EU Commission presented its proposal for the EU budget for 2021 to 2027-a period of change for the EU. Not only will Great Britain's exit from the Union leave a significant hole in the budget, but at the same time the budget must cover a vast range of additional requirements. Current...
Persistent link: https://www.econbiz.de/10011920862