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Periodical
Proceedings of the ... annual conference under the auspices of the National Tax Association.
Authors: ---
Year: 1914 Publisher: Madison, Wis. : National Tax Association,

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Book
Les réformes des finances publiques : enjeux politiques et gestionnaires.
Authors: --- ---
ISSN: 17818435 17818435 ISBN: 9782802741084 280274108X Year: 2024 Volume: *1 Publisher: Brussel Bruylant

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1. Contextes, stratégies et légitimité des réformes - 2. Les normes et instruments de pilotage - 3. Les réformes à l'épreuve des organisations - 4. Discuter les théories explicatives des dettes, déficits et dépenses


Book
La comptabilité publique en Europe : 1500-1850
Authors: --- --- --- --- --- et al.
ISBN: 9782753513372 2753513376 2753567891 Year: 2019 Publisher: Rennes : Presses universitaires de Rennes,

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Ce livre est l'un des premiers à présenter une histoire comparée du contrôle et de la comptabilité publique dans l'Europe des États modernes. Il l'aborde sans a priori, ni sur les « carences » (la diversité des caisses, la multiplicité des ordonnateurs, l'absence d'unité des comptes, la puissance des intermédiaires financiers, le principe du secret, la méconnaissance des avantages de la comptabilité marchande, l'ignorance du concept de « valeur »…), ni sur les « avancées » (développement des chambres des comptes, maîtrise comptable de la dette, élaboration de règles universelles, formation de modèles comptables et de modèles de gestion publique…) traditionnellement mises en avant à propos de l'ancienne gestion pratiquée par les organisations étatiques. Structuré en quatre grandes parties (la documentation comptable et ses enjeux, les comptes et la formation de l'état territorial, l'élaboration de systèmes comptables et la construction des savoirs) il dégage des résultats décisifs sur les finalités et l'efficacité des comptes, les techniques comptables et les hybridations culturelles à travers l'Europe jusqu'à la formation des grands règlements normatifs du milieu du XIXe siècle.

Studies in state and local public finance
Author:
ISBN: 0226726215 9786611223960 1281223964 0226726258 9780226726250 9780226726212 Year: 1986 Publisher: Chicago : University of Chicago Press,

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In fiscal year 1981-82, state and local government spending actually exceeded federal nondefense spending. However, past research in public finance has focused on federal spending and policies and paid little attention to the economic problems of state and local governments. Studies in State and Local Public Finance goes far in correcting this omission. Developed from a National Bureau of Economic Research conference on state and local financing, the volume includes papers summarizing and extending recent research as well as commentaries. Covering a wide range of topics, the papers share an empirical orientation and a concern with policy issues. The first two papers look at the role of tax-exempt bonds in local public finance. Their findings suggest that tax policies significantly affect municipal borrowing practices and that financial advantage can be achieved under certain of these practices. Other papers address specific issues related to state and local tax policy: the impact of local taxes on location decisions; efficient road-use charges for trucks; and the relation of income and general sales tax systems over time. Examining issues related to United States federalism, the last paper focuses on the impact of federal grant aid to states. The research and findings these papers report make an important contribution to the study of local public finance and should be of particular interest to policymakers and those involved in private and public financing at the local, state, or federal level.


Book
Wallonie 2010 : plan de convergence
Author:
ISBN: 2930240172 9782930240176 Year: 1998 Volume: *7 Publisher: Bruxelles: Pire,

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Challenges to Fiscal Adjustment in Latin America : The Cases of Argentina, Brazil, Chile and Mexico
Authors: ---
ISBN: 1280606797 9786610606795 9264022082 9264022074 Year: 2006 Publisher: Paris : OECD Publishing,

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This volume discusses progress made to date in Argentina, Brazil, Chile and Mexico in putting their finances in order and points out the challenges ahead. It provides an overview of trends and highlights the diversity of fiscal adjustment processes in Latin American countries. It also describes the financial market perspective and role of sovereign debt ratings. The chapter on Argentina debunks the view that fiscal management in the 1990s was irresponsible, arguing instead that the financial crisis was caused by a confluence of costly pension reforms, Brady debt restructuring and the recognition of fiscal “skeletons” in the closet. The chapter on Brazil makes a case for a more entrenched culture of fiscal austerity to make the current achievements sustainable. The Chile chapter describes the role of political cohesiveness following the return of democracy in driving the economy to fiscal rectitude. Finally, the chapter on Mexico discusses different scenarios for debt dynamics and the country’s efforts to contain expenditure pressures.


Book
Crédit public, crédit privé et institutions intermédiaires : monarchie française, monarchie hispanique, XVI-XVIIIe siècle.
Author:
ISBN: 9782842875725 2842875729 Year: 2012 Publisher: Limoges PULIM

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L'analyse du rôle d'intermédiation financière joué par les institutions entre le crédit public et le crédit privé dans les monarchies française et hispanique de l'époque moderne conduit à reprendre, à nouveaux frais, la question fondamentale de l'affaiblissement ou du renforcement des institutions et des corps intermédiaires et de leur mobilisation au service du crédit d'État.


Book
Le contrôle externe des finances publiques européennes
Authors: ---
ISBN: 2804003760 9782804003760 Year: 1988 Volume: vol *52 Publisher: Bruxelles Labor

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