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Starke Rechnungsprüfungskommissionen: Wichtiger als direkte Demokratie und Föderalismus? Ein erster Blick auf die Daten

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Author Info

  • Mark Schelker
  • Reiner Eichenberger

Abstract

Politico-economic analyses of democratic governance neglect the influence of independent audit institutions. While it is almost impossible to investigate their effect in a crosscountry design, we focus at the Swiss local level where audit courts play an important role. We collect cross-cantonal data on the strength of audit courts and econometrically analyze their impact on political outcomes, in particular on the tax burden and government spending. The results are astonishing: Powerful audit courts systematically lead to lower tax burden and government spending. The size of the effect is large especially if compared to other institutions such as referenda and local autonomy.

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Bibliographic Info

Article provided by Swiss Society of Economics and Statistics (SSES) in its journal Swiss Journal of Economics and Statistics.

Volume (Year): 139 (2003)
Issue (Month): III (September)
Pages: 351-373

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Handle: RePEc:ses:arsjes:2003-iii-6

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Related research

Keywords: Politischer Wettbewerb; institutionelle Innovationen. Rechnungshof;

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References

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  1. Timothy Besley & Anne Case, 2003. "Political Institutions and Policy Choices: Evidence from the United States," Journal of Economic Literature, American Economic Association, vol. 41(1), pages 7-73, March.
  2. Lars P Feld & Gebhard Kirchgässner, 2001. "The political economy of direct legislation: direct democracy and local decision-making," Economic Policy, CEPR & CES & MSH, vol. 16(33), pages 329-367, October.
  3. von Hagen,Juergen, . "A note on the empirical effectiveness of formal fiscal restraints," Discussion Paper Serie B 155, University of Bonn, Germany.
  4. Gebhard Kirchgässner, 2010. "Direkte Demokratie," CREMA Working Paper Series 2010-16, Center for Research in Economics, Management and the Arts (CREMA).
  5. Canice Prendergast, 1999. "The Provision of Incentives in Firms," Journal of Economic Literature, American Economic Association, vol. 37(1), pages 7-63, March.
  6. Pommerehne, Werner W & Weck-Hannemann, Hannelore, 1996. " Tax Rates, Tax Administration and Income Tax Evasion in Switzerland," Public Choice, Springer, vol. 88(1-2), pages 161-70, July.
  7. Gebhard Kirchgässner, 2001. "The Effects of Fiscal Institutions on Public Finance: A Survey of the Empirical Evidence," CESifo Working Paper Series 617, CESifo Group Munich.
  8. Feld, Lars P & Savioz, Marcel R, 1997. "Direct Democracy Matters for Economic Performance: An Empirical Investigation," Kyklos, Wiley Blackwell, vol. 50(4), pages 507-38.
  9. Robert Gibbons, 1998. "Incentives in Organizations," NBER Working Papers 6695, National Bureau of Economic Research, Inc.
  10. Gebhard Kirchgässner, 2011. "Political Economy," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 147(IV), pages 377-384, December.
  11. Eichenberger, Reiner, 1994. "The Benefits of Federalism and the Risk of Overcentralization," Kyklos, Wiley Blackwell, vol. 47(3), pages 403-20.
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  13. Kau, James B & Rubin, Paul H, 1979. "Self-Interest, Ideology, and Logrolling in Congressional Voting," Journal of Law and Economics, University of Chicago Press, vol. 22(2), pages 365-84, October.
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Citations

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Cited by:
  1. Blume, Lorenz & Voigt, Stefan, 2011. "Does organizational design of supreme audit institutions matter? A cross-country assessment," European Journal of Political Economy, Elsevier, vol. 27(2), pages 215-229, June.
  2. Torgler, Benno & Schaltegger, Christoph A, 2006. "The Determinants of Political Discussion: How important are audit courts and local autonomy?," Berkeley Olin Program in Law & Economics, Working Paper Series qt34v756hb, Berkeley Olin Program in Law & Economics.
  3. Lorenz Blume & Stefan Voigt, 2007. "Supreme Audit Institutions: Supremely Superfluous? A Cross Country Assessment," ICER Working Papers 03-2007, ICER - International Centre for Economic Research.
  4. Reiner Eichenberger & Mark Schelker, 2007. "Independent and competing agencies: An effective way to control government," Public Choice, Springer, vol. 130(1), pages 79-98, January.
  5. Matthias Benz & Bruno S. Frey, . "Corporate Governance: What can we Learn from Public Governance?," IEW - Working Papers 166, Institute for Empirical Research in Economics - University of Zurich.
  6. Mark Schelker, 2012. "The influence of auditor term length and term limits on US state general obligation bond ratings," Public Choice, Springer, vol. 150(1), pages 27-49, January.
  7. Schelker, Mark & Eichenberger, Reiner, 2010. "Auditors and fiscal policy: Empirical evidence on a little big institution," Journal of Comparative Economics, Elsevier, vol. 38(4), pages 357-380, December.
  8. Kersten Kellermann, 2008. "„Kosten der Kleinheit” und die Föderalismusdebatte in der Schweiz," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(2), pages 196-225, 05.

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