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Impact of fiscal expenditure stress on green transformation risk: evidence from China education authority reform
Ongoing fiscal support is a crucial assurance for achieving green development, while the increasingly prominent fiscal expenditure stress has been...
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The Reform of China’s Fiscal and Taxation System
From the very beginning, the reform of the fiscal and taxation system has been an integral component of China’s reform and opening up policy. With...
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Populist attitudes, fiscal illusion and fiscal preferences: evidence from Dutch households
It is well documented that the public is often poorly informed about the economy. In the domain of fiscal policy, this may make voters susceptible to...
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Local fiscal competition and deficits in China
This paper adds to the literature by examining fiscal competition and deficit financing by local governments in a develo** country, China. We...
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Evaluating local fiscal capacity and fiscal effort of Turkish local governments: Evidence from spatial panel data analysis
The local government reform carried out in Turkey in 2014 intended to strengthen fiscal decentralization. From this perspective, this study is the...
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Fiscal Rules
Fiscal rules, designed to act as a constraint on fiscal decision-making, have been increasingly adopted by national governments over recent decades....
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Promoting Counter-Cyclical Fiscal Policy: Fiscal Rules Versus Institutions
We explore under different exchange rate regimes how fiscal rules and institutions can reduce the procyclical stance of fiscal policy (i.e. how...
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Fiscal Costs of Climate Policies: Role of Tax, Political, and Behavioural Distortions
Here I review the fiscal costs of carbon pricing and climate policies, paying due attention to second-best as well as first-best polies. This starts...
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A Leaner Government and Reform of the Fiscal System
“The Chinese path”, as we see, contains two elements—China’s unique development path and its unique reform experience. China’s unique development...
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Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government
This paper examines the effects of revenue structure and budgetary choice on the fiscal sustainability index of the 36 state governments in Nigeria...
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Government debt, European Institutions and fiscal rules: a synthetic control approach
Public debt and its development are key questions of public sector economics and fiscal policy. This paper uses the Synthetic Control Method to study...
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Will fiscal transparency inhibit corporate tax avoidance? Evidence from China
This paper examines the influence of fiscal transparency on corporate tax avoidance, using a sample of Chinese enterprises. The findings indicate...
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The rise of common public debt in Europe: a new chapter in fiscal integration?
Common public debt in Europe is on the rise. Could it open a new chapter in fiscal integration? Over the past 15 years it has gained in prominence to...
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Government debt: the impact of fiscal rules at the European and national level
As Europe and the world surface from the pandemic of 2020–2021, public debt levels have risen substantially, the review of the European Union (EU)...
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Evaluating the effect of green fiscal policy on firm energy performance: evidence from China
The green fiscal policy stands as a potent catalyst for fostering the green and low-carbon transition, with aims to garner multifaceted social,...
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Fiscal tensions and risk premium
The main goal of the paper is to analyse one-dimensional, isolated impact of particular variables which are used in the literature as explanatory...
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Reform of Fiscal and Tax System and State Public Governance Mode
Finance and taxation involve every aspect of an economy. Most of China’s fiscal reforms have played core roles in the nation’s overall social and...
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Can the digital economy promote fiscal effort?: Empirical evidence from Chinese cities
Over the last few years, the governments’ fiscal revenue and expenditure have been significantly affected by the rapid growth of global digital...
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The effects of European fiscal discipline measures on current account balances
Following the European Debt Crisis, there was a significant push for greater fiscal discipline across the EU member states. This began with the...
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Sustainable and market-oriented solutions for the electricity sales market reform
China officially opened up the power sales market in 2015, and the power sales market has gradually changed from state control to market allocation...
