Local public finance in Europe : balancing the budget and controlling debt
著者
書誌事項
Local public finance in Europe : balancing the budget and controlling debt
（Studies in fiscal federalism and state-local finance）
E. Elgar, c2002
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
Most countries apply some form of restrictions to local government budgeting and borrowing, but in various forms and to varying degrees. These restrictions are considered necessary components of a fiscal federalism involving some sort of central government control in local affairs, a design which can be termed 'administrative federalism'. In this comprehensive book Bernard Dafflon introduces the reader to the institutional complexities of fiscal controls in European local public finance.The authors comprehensively explore the issues of government budgeting and borrowing, with the ultimate aim of understanding how mechanisms of fiscal discipline are established and function. Ten European countries are scrutinised on the basis of ten key issues including local budgetary policy-making, the policy effects of local budget deficits and public debt, the rules of amortisation and debt instalment, whether extensive fiscal controls promote budget accountability and discipline, and how the Maastricht criteria concerning deficit and debt can be implemented. They go on to highlight the complicated mix of rules, administrative routines and co-operative arrangements through which each country implements their individual budget controls. Although these arrangements have been successful in avoiding serious fiscal imbalance in the last twenty years, the authors argue that their impact on the broader goals of the government sector remains a more contentious question.
This book offers a broad understanding of the rich institutional variations and elaborate fiscal designs in Europe from a comparative perspective. It will be welcomed by political scientists, public sector managers and economists, and scholars, practitioners and advanced students of public policy and fiscal studies.
目次
Contents: 1. The Requirement of a Balanced Budget and Borrowing Limits in Local Public Finance: Setting out the Problems 2. The Theory of Subnational Balanced Budget and Debt Control 3. Local Budgeting and Local Borrowing in Austria 4. Local Public Finance in Belgium: Structure, Budgets and Debt 5. Local Government and Debt Financing in Denmark 6. The Public Debt of Local Governments in France 7. Local Government Borrowing in Germany 8. Local Borrowing: The Italian Case 9. Local Government Budgeting and Borrowing: Norway 10. Capital Expenditures and Financing in the Communes in Switzerland 11. Local Government Financing and Borrowing: Spain 12. Local Government Capital Expenditure in England 13. Fiscal Controls in Europe: A Summary Index
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