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Visibility estimates of budgetary burden and benefit in European countries

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  • Miguel Roig-Alonso

Abstract

Intermediate territorial levels of government in Austria, Germany, Switzerland, and Spain are different regarding their basic institutions, devolved powers, revenue and public expenditure systems, public revenue equalization mechanisms, accountability, public performance management, and financial control bodies. In spite of the complexity derived from these different characteristics, this paper presents some indicators which permit the creation of time and space fiscal visibility measurements and comparisons. It also advances systematic estimates on visibility for intermediate subsystems of public revenue and expenditure now in force in these European countries. Policy implications seem straightforward. That is, current values are low in general, and allocation improvements could be obtained by implementing changes and reforms that aim to raise both public revenue and expenditure visibility. Copyright International Atlantic Economic Society 2000

Suggested Citation

  • Miguel Roig-Alonso, 2000. "Visibility estimates of budgetary burden and benefit in European countries," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 6(2), pages 163-177, May.
  • Handle: RePEc:kap:iaecre:v:6:y:2000:i:2:p:163-177:10.1007/bf02296099
    DOI: 10.1007/BF02296099
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