Budgetary Rules and Budget Process: Theory, Empirics, and the Case of the Czech Republic / Rozpočtová pravidla a rozpočtový proces: teorie, empirie a realita České republiky [available in Czech only]
We survey theories of impacts of budgetary rules in the budget process, review empirical evidence and on the basis of comparative studies design an optimal shape of the Czech budgetary rules. The theoretical section focuses on conventional and non-intuitive effects of spending caps under alternative electoral systems. Empirical sections conveys a meta-analysis of five studies on fiscal governance in Central and Eastern European countries. The final part recommends changes in the budget process of the Czech Republic.
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Paper provided by Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies in its series Working Papers IES with number
2007/17.
Find related papers by JEL classification: H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus