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Unfunded mandates : examining federally imposed burdens on state and local government : hearing before the Subcommittee on Intergovernmental Affairs of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Fifteenth Congress, first session, April 26, 2017.
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Year: 2017 Publisher: Washington : U.S. Government Publishing Office,

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Comptes du duché de Bretagne : les comptes, inventaires et éxecution des testaments ducaux, 1262-1352
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ISBN: 9782753551381 Year: 2017 Publisher: Rennes Presses universitaires de Rennes

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L'ouvrage rassemble les documents relatifs à la comptabilité et aux finances de la période qui précède la guerre de succession dans le duché de Bretagne en 1341. Ils sont accompagnés de cartes et d'illustrations qui témoignent de l'action des ducs de la maison de Dreux. ©Electre 2017


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Austérité et rigueur dans les finances locales : une approche comparative et interdisciplinaire
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ISBN: 9782343123714 Year: 2017 Publisher: Paris : L'Harmattan,

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The changing tax compliance environment and the role of audit.
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ISBN: 9264282181 9264282165 Year: 2017 Publisher: Paris, [France] : OECD,

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Une programmation budgétaire pluriannuelle : pourquoi ? pour qui ? comment ?
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ISBN: 9782930923079 2930923075 Year: 2017 Volume: *6 Publisher: Namur : Union des villes et communes de Wallonie,

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Une directive en cours de transposition dans le Code de la démocratie locale et de la décentralisation (CDLD) et la loi organique des CPAS, prévoit désormais un cadre budgétaire pluriannuel pour les pouvoirs publics. Le présent ouvrage entend fournir tous les outils nécessaires pour atteindre cet ambitieux objectif. Il s'adresse à toute personne susceptible de travailler dans le cadre d'une programmation budgétaire pluriannuelle et vise donc autant les communes et provinces que leurs entités consolidées. Il se révèlera utile auprès des services, mais également des grades légaux et membres du comité de direction (CODIR), chargés de l'audit et du contrôle interne des opérations comptables et budgétaires au sein des pouvoirs locaux et enfin des mandataires, qui doivent pouvoir comprendre les techniques utilisées en matière de projections budgétaires, afin de prendre les bonnes décisions sans mettre à mal leurs finances.


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Des contentieux de l'action publique locale
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ISBN: 9782343128795 Year: 2017 Publisher: Paris : L'Harmattan,


Book
Governmental financial resilience
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ISBN: 9781787142626 1787142620 1787142639 1787149153 9781787142633 9781787142633 9781787149151 Year: 2017 Publisher: Bingley, UK

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This volume provides a unique insight into the ways local governments have maintained financial resilience in the face of the significant challenges posed by the era of austerity. Taking an international perspective, it provides an enlightening and practical analysis of the different capacities and responses that local governments deploy to cope with financial shocks. Moving beyond traditional approaches dealing with financial stress, the financial resilience perspective reveals a wider range of organisational responses and enables consideration of the dynamic role played by internal and external contextual factors. The international case study approach allows for a comparative analysis of financial resilience in the context of different administrative and policy environments. By providing a unifying view of financial resilience, the importance of building resilience into organisational financial management is demonstrated, uncovering the relative effectiveness of different resilience building approaches. This edited volume is a valuable source for practitioners and academics, as well as students of public policy, public management and financial management.


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Relationship between the Central Government and Local Governments of Contemporary China
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ISBN: 9811043884 9811043876 Year: 2017 Publisher: Singapore : Springer Singapore : Imprint: Springer,

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This book examines the connection between central-local government relations and the transition of contemporary China, the urbanization process and social development. Based on empirical investigations and theoretical research, it argues that this is the key to understanding the transition of central-local government relations from the overall fiscal rationing system in the 1980s and the tax distribution system in the 1990s. The former system provided the incentive for local government to “set up a number of enterprises” and resulted in rapid local industrialization, while the latter system enabled the local governments to move from “operating the enterprises” to “operating the land and cities”. The book analyzes two aspects of the profound impact of the change in central-local government relations on the behavior of local governments: land quota acquisition and urbanization, thus providing valuable insights into the economic and social development of contemporary China.


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The public wealth of cities : how to unlock hidden assets to boost growth and prosperity
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ISBN: 0815729995 9780815729983 9780815729990 Year: 2017 Publisher: Washington, D.C. Brookings Institution Press

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"How to leverage existing resources to meet the current and future needs of cities Crumbling streets and bridges. Poorly performing schools and inadequate social services. These are common complaints in cities, which too often struggle just to keep the lights on, much less make the long-term investments necessary for future generations. It doesn't have to be this way. This book by two internationally recognized experts in public finance describes a new way of restoring economic vitality and financial stability to cities, using steps that already have been proven remarkably successful. The key is unlocking social, human, and economic wealth that cities already own but is out of sight--or "hidden." A focus on existing public wealth helps to shift attention and resources from short-term spending to longer-term investments that can vastly raise the quality of life for many generations of urban residents. A crucial first step is to understand a city's balance sheet--too few cities comprehend how valuable a working tool this can be. With this in hand, taxpayers, politicians, and investors can better recognize the long-term consequences of political decisions and make choices that mobilize real returns rather than rely on more taxes, debt, or austerity. Another hidden asset is real estate. Even poor cities own large swathes of poorly utilized land, or they control underperforming utilities and other commercial assets. Most cities could more than double their investments with smarter use of these commercial assets. Managing the city's assets smartly through the authors' proposed Urban Wealth Funds--at arm's-length from short-term political influence--will enable cities to ramp up much needed infrastructure investments." -- Publisher


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Fiscal Decentralization and Fiscal Policy Performance
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ISBN: 147558878X 9781475588781 1475588747 Year: 2017 Publisher: Washington, D.C. : International Monetary Fund,

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This paper explores the impact of fiscal decentralization on fiscal policy performance in a large sample of advanced and developing economies. The findings suggest that a larger share of decentralized expenditure is associated with a stronger fiscal balance; however, fiscal decentralization can lead to more pro-cyclical fiscal policy. Thus, the design and pace of fiscal decentralization need to be tailored to the specificities of the economy. Countries that have already established strong accountablity and budget management capacity at the local level can benefit from fiscal decentralization. In contrast, in economies prone to large volatility from internal and external shocks, the central government may need to retain a sufficient share of expenditure and revenue to conduct counter-cyclical policies. Finally, the pace of expenditure and revenue decentralization should be aligned.

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