The Japanese Ministry of Environment is promoting green purchasing policies across all levels of Japanese government. A primary reason is that green purchasing policies have the potential to significantly reduce carbon impacts across the globe and can help Japan achieve its carbon emissions...

Purpose: The purpose of this paper is to examine whether Washington State school district financial reporting and budget reporting meet the information needs of school board directors charged with governance.Design/methodology/approach: Washington State school board directors were surveyed and...

Purpose - The aim of this article is to specify the determining factors behind the decision to adopt either an internal or external means of the household waste management service in Moroccan local authorities (LAs), particularly in the "communes". Research methodology - The methodology applied...

The purpose of this paper is twofold. First, it measures the efficiency in the provision of public goods by local jurisdictions applying Data Envelopment Analysis (DEA). Second, it relates ef- ficiency scores to a fiscal equalization scheme designed to mitigate the negative consequences of...

In the past decades many European countries implemented numerical fiscal rules in order to strengthen fiscal discipline on all levels of government. This development was intensified by the financial crisis in 2008. Although plenty of research points to the discipline-enhancing effect of these...

What are the income inequality sources for local governments? In this paper is analyzed the case of Lima government incomes (transfers from Central Government) and it is found that they are all highly unequal. This outcome implies that not only mining taxes transfers are unequal, but also the...

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...

This research focuses on enhancing the understanding of the use of “rainy day funds” to deal with municipal fiscal shortfalls. It is a pilot study, examining the largest 15 cities in West Virginia. Analysis of data from state reports and interviews with finance directors are used to...

In nearly all Canada’s major municipalities, what should be a simple exercise – comparing the spending city council votes in its annual budget with the actual spending reported at year-end – will baffle any but the most expert reader. While most of Canada’s federal and provincial...

The public administration is subject to major changes, due to major changes within the Romanian society and ever growing requirements of efficiency, effectiveness and economy. Given a certain conflict between support activities which are at times most expensive and these requirements, a race is...