Skip to main navigation Skip to main content
info(at)avldigital.remove-this.de
Deutsch English
Narrow Search
Search narrowed by
Last searches

Results for *

Displaying results 1 to 8 of 8.

  1. Guidelines for public expenditure management
    Published: c1999
    Publisher:  International Monetary Fund, Washington, D.C

    Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the... more

    Location:
    Kühne Logistics University – KLU, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Saarländische Universitäts- und Landesbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek der Eberhard Karls Universität
    Inter-library loan:
    No inter-library loan

     

    Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 1463946104; 9781463946104
    RVK Categories: QL 201
    Subjects: Finance, Public; Government spending policy; Expenditures, Public; Budget
    Scope: Online-Ressource (vii, 69 p)
    Notes:

    Includes bibliographical references
  2. Manual on fiscal transparency
    Published: c2001
    Publisher:  International Monetary Fund, Fiscal Affairs Dept, Washington, D.C

    Location:
    Saarländische Universitäts- und Landesbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek der Eberhard Karls Universität
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 1455248584; 9781455248582
    RVK Categories: QL 201 ; QL 200
    Subjects: Disclosure of information; Fiscal policy
    Scope: Online-Ressource
    Notes:

    Includes bibliographical references

    Use copy Restrictions unspecified star MiAaHDL

    Electronic reproduction

    Code of Good Practices on Fiscal TransparencyClarity of Roles and Responsibilities -- The Scope of Government -- The Framework for Fiscal Management -- Public Availability of Information -- Provision of Comprehensive Information on Fiscal Activity -- Obligations Regarding Publication -- Open Budget Preparation, Execution, and Reporting -- Budget Documentation -- Budget Presentation -- Procedures for Budget Execution -- Fiscal Reporting -- Assurances of Integrity -- Data Quality Standards -- Public and Independent Scrutiny -- Basic Requirements of Fiscal Transparency -- Best Practices of Fiscal Transparency -- OECD Principles of Corporate Governance: Principle IV on Disclosure and Transparency -- Characteristics of Transparent Regulations -- Budget Law-Different Traditions -- Code of Conduct for Public Officials -- Budget and Fiscal Reports -- Contingent Liabilities, Policy Obligations, and Implicit Liabilities -- Tax Expenditure Reporting -- Types of Quasi-Fiscal Activity -- Estimating the Fiscal Effects of Quasi-Fiscal Activities -- Government Balance Sheets: Some Issues -- Budget Law and Fiscal Transparency -- OECD Best Practices for Budget Transparency -- Medium-Term Budget Frameworks: Some Lessons from the Experience of Selected OECD Countries -- Statement of Fiscal Risks -- Fiscal Transparency and International Standards for Financial and Fiscal Reporting -- The Public Sector Balance -- INTOSAI Guidelines for Internal Control Standards -- Stages of Payment and Payment Arrears -- Fiscal Transparency and Data Dissemination Standards -- Revenue Forecasting -- Data Quality Framework-Main Dimensions -- INTOSAI Auditing Standards -- The UN Fundamental Principles of Official Statistics.
  3. Government budgeting and expenditure controls
    theory and practice
    Published: 1983
    Publisher:  International Monetary Fund, Washington, D.C

    This book offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, proceedings, and processes of budgeting with illustrative material drawn from... more

    Access:
    Aggregator (lizenzpflichtig)

    Location:
    Hochschule Aalen, Bibliothek
    Signature:
    E-Book EBSCO
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Esslingen, Bibliothek
    Signature:
    E-Book Ebsco
    Inter-library loan:
    No inter-library loan

    Location:
    Kühne Logistics University – KLU, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Saarländische Universitäts- und Landesbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek der Eberhard Karls Universität
    Inter-library loan:
    No inter-library loan

     

    This book offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, proceedings, and processes of budgeting with illustrative material drawn from the experiencs of industrial and developing countries The volume seeks to build a bridge between public finance and public administration through a discussion of theories and related practices. Each chapter provides an introduction describing the state of the art, which is followed by a discussion of the usefulness and limitations of existing techniques, and of the directions of future improvements in them. It exiames the problems of budget formulation, the relation of programs to the attainment of various policy objectives, and the interplay between the economic and administrative aspects of budgeting. The book covers developments in budgeting and expenditure controls, discusses the efficacy of recent budget reforms, and analyzes successes or failures and the current status of these reforms

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781455272891; 1455272892
    RVK Categories: QL 201 ; QL 010
    Subjects: Politique fiscale; Dépenses publiques; Budget; Budget; Expenditures, Public; Budget; Expenditures, Public; Orçamento; Despesa Publica; POLITICAL SCIENCE ; Public Affairs & Administration; Budget; Expenditures, Public; Kontrolle; Öffentlicher Haushalt; Finanzkontrolle; Haushaltskontrolle; Fiskalpolitik; Öffentliche Ausgaben; Budget; Dépenses publiques
    Scope: Online Ressource (xxii, 530 p.), ill.
    Notes:

    Includes index. - Bibliography: p. 501-519. - Description based on print version record

    Includes index
  4. Fiscal policy and financial market imperfections
    Author: Hristov, Atanas
    Published: 2015
    Publisher:  Humboldt Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, Berlin

    Export to reference management software   RIS file
      BibTeX file
  5. Die Schuldenbremse des Bundes
    Hintergründe und Wirkung
    Author: Geier, Alain
    Published: 2011
    Publisher:  Univ., Neuchâtel

    Die vorliegende Arbeit gibt Auskunft über wesentliche Aspekte der Fiskalregel auf Bundesebene in der Schweiz, der Schuldenbremse, welche auch für Fiskalregeln im allgemeinen von Bedeutung sind. Es werden die politökonomischen Grundlagen der... more

    Location:
    Universitätsbibliothek Braunschweig
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VSM
    Inter-library loan:
    No inter-library loan

     

    Die vorliegende Arbeit gibt Auskunft über wesentliche Aspekte der Fiskalregel auf Bundesebene in der Schweiz, der Schuldenbremse, welche auch für Fiskalregeln im allgemeinen von Bedeutung sind. Es werden die politökonomischen Grundlagen der regelgebundenen Finanzpolitik vorgestellt. Dabei wird argumentiert, dass eine Fiskalregel länderspezifisch ausgestaltet sein muss, je nachdem welche institutionellen Mängel vorliegen und durch neue Anreize korrigiert werden sollen. Der Mechanismus der Schuldenbremse wird ausführlich beschrieben. Dies erlaubt es, die Problematik der Einnahmenschätzungen und der Bestimmung von korrekten strukturellen Einnahmen in Bezug auf die Finanzpolitik auszuleuchten. Es wird argumentiert, dass eine zyklische Bereinigung nicht ausreichend ist, um strukturelle Einnahmen zu bestimmen. Zwei Simulationen auf historischen und Monte-Carlo Daten veranschaulichen und verfeinern die Analyse. Bezüglich der Schuldenbremse wird der Schluss gezogen, dass diese in der Lage ist, die gestreckten Ziele bezüglich Schuldenstabilisierung und Konjunkturverträglichkeit zu erreichen. Gleichzeitig wird auf die Risiken bezüglich einer möglichen Überbelastung des Ausgleichskontos hingewiesen.

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Online
    Other identifier:
    2195
    RVK Categories: QL 201
    Subjects: Liquiditätsbeschränkung; Finanzpolitik; Regelbindung versus Diskretion; Haushaltskonsolidierung; Öffentliche Einnahmen; Monte-Carlo-Simulation; Schweiz
    Scope: Online-Ressource (PDF-Datei: 109 S., 818 KB), graph. Darst.
    Notes:

    Zsfassung in dt. und engl. Sprache

    Neuchâtel, Univ., Diss., 2011
  6. Fiscal policy and financial market imperfections
    Author: Hristov, Atanas
    Published: 2014

    Location:
    Universitätsbibliothek Braunschweig
    Inter-library loan:
    No inter-library loan

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Clausthal
    Inter-library loan:
    No inter-library loan

    Location:
    Fachhochschule Erfurt, Hochschulbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Inter-library loan:
    No inter-library loan

    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    Inter-library loan:
    No inter-library loan

    Location:
    Technische Universität Hamburg, Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Bibliothek der Hochschule Hannover
    Inter-library loan:
    No inter-library loan
    Location:
    Bibliothek im Kurt-Schwitters-Forum
    Inter-library loan:
    No inter-library loan

    Location:
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VSM
    Inter-library loan:
    No inter-library loan

    Location:
    Zentrale Hochschulbibliothek Lübeck
    Inter-library loan:
    No inter-library loan

    Location:
    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Magdeburg-Stendal, Hochschulbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Osnabrück, Bibliothek Campus Westerberg
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Magdeburg-Stendal, Standort Stendal, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    UB Weimar
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Online
    Other identifier:
    RVK Categories: QL 201
    Subjects: Finanzpolitik; Gesamtwirtschaftliche Nachfrage; Multiplikator; Liquiditätsbeschränkung; Schock; Eurozone; USA; OECD-Staaten
    Scope: Online-Ressource (XVII, 182 S.), graph. Darst.
    Notes:

    Zsfassung in dt. Sprache

    Online-Ausg.

    Nach einem Exemplar der Humboldt-Universität zu Berlin, Universitätsbibliothek mit der Signatur:

    Berlin, Humboldt-Univ., Diss., 2014
  7. Intertemporale Effekte einer fiskalischen Konsolidierung in einem RBC-Modell
    Author: Coenen, Günter
    Published: 1998
    Publisher:  Dt. Bundesbank, Frankfurt am Main

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 12 (1998,2)
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Osnabrück
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 3932002695
    Other identifier:
    hdl: 10419/107183
    RVK Categories: QL 201
    Subjects: Haushaltskonsolidierung; Steuerpolitik; Real-Business-Cycle-Theorie; Intertemporales Gleichgewicht; Makroökonometrie; Schätzung; Wohlfahrtsanalyse; Theorie; Deutschland
    Scope: 51 S., graph. Darst.
    Notes:

    Literaturverz. S. 43 - 48
  8. Intertemporal effects of fiscal policy in an RBC model
    Author: Coenen, Günter
    Published: 1998
    Publisher:  Dt. Bundesbank, Economic Research Centre, Frankfurt am Main

    In the recent economic debate on the design of fiscal policy in Germany it is gene rally agreed that the total hurden of taxes and levies has to be reduced. In this paper, arguments that form the basis of this claim are evaluated within a calihrated... more

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 12 (1998,2e)
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Osnabrück
    Inter-library loan:
    No inter-library loan

     

    In the recent economic debate on the design of fiscal policy in Germany it is gene rally agreed that the total hurden of taxes and levies has to be reduced. In this paper, arguments that form the basis of this claim are evaluated within a calihrated Real Business Cycle model. The analysis shows that reducing taxes and levies induces an increase in economic activity as weB as positive welfare effects as long as government consumption has a low enough weight in the utility function of the households. Within the model the decrease in government receipts due to the reduction in taxes and levies is balanced by a redudion in government consumption according to a fiscal closure rule which guarantees a stable debt-to-output ratio.

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 3933747082
    Other identifier:
    hdl: 10419/107184
    RVK Categories: QL 201
    Subjects: Haushaltskonsolidierung; Steuerpolitik; Real-Business-Cycle-Theorie; Intertemporales Gleichgewicht; Makroökonometrie; Schätzung; Wohlfahrtsanalyse; Theorie; Deutschland
    Scope: 49 S., graph. Darst.
    Notes:

    Literaturverz. S. 41 - 46