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The Theory of EU Constitutional Pluralism: A Crisis in a Crisis?

and Silent Elephants: The Legitimacy of the Court of Justice Through the Eyes of National Courts’, in Adams Maurice, de Waele Henri et al.(eds), Judging Europe’s Judges , Hart Publishing, Oxford, 197-234. • Cartabia Marta, 1990, ‘The Italian Constitutional Court and the Relationship Between the Italian Legal System and the European Community’, Michigan Journal of International Law , XII(1): 173-203. • Chiti Edoardo and Teixeira Pedro Gustavo, 2013, ‘The Constitutional Implications of the European Responses to the Financial and Public Debt Crisis

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Examining Different Factors of Income Tax Non-Compliance in a Small Sample in Bangladesh

.08.005 Roberts, M. L (1994). An Experimental Approach to Changing Taxpayers’ Attitudes towards Fairness and Compliance via Television. The Journal of the American Taxation Association, 16(1), 67-86. Roshidi, M. A., Mustafa, H., & Asri, M. (2007). The Effects of Knowledge on Tax Compliance Behaviors among Malaysian Taxpayers. Business and Information, 4. Saima, U., & Uddin, M. K. (2017). The Relationship between Budget Deficit and Public Debt in Bangladesh: A Vector Error Correction Model (VECM) Approach. Imperial Journal of Interdisciplinary

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Fiscal-Monetary-Financial Stability Interactions in a Data-Rich Environment

). Interpreting the latent dynamic factors by threshold FAVAR model. Working Paper 622, Bank of England. UEDA, K., & VALENCIA, F. (2014). Central bank independence and macro-prudential regulation. Economics Letters, 125(2), 327-330. DOI: 10.1016/j.econlet.2013.12.038 WOODFORD, M. (1996). Control of the public debt: A requirement for price stability? Working Paper 5684, National Bureau of Economic Research. WOODFORD, M. (2011). Simple analytics of the government expenditure multiplier.American Economic Journal

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Laffer Curves and Home Production

_{T\rightarrow\infty}\bigg(\frac{b_{T+1}}{\prod_{j=1}^{T}(1+r_{j}^{b})}\bigg)=0. \end{array}$$ (17) The no-ponzi condition states that the discounted stream of taxes must equal the current value of outstanding government debt plus stream of government expenditures. Public debt has no specific role in the analysis apart from making the government budget constraint more realistic. It is necessary to have one “adjusting” or endogenous variable in the government budget constraint in order to have a well-behaving system of model equations. Following a standard practice in the literature, when taxes

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How might harmonization influence the future prevalence of public sector creative accounting?

, Accounting and Financial Management 26 1 165 180 Bernoth, K., & Wolff, G. (2008). Fool the markets? Creative accounting, fiscal transparency and sovereign risk premia. Scottish Journal of Political Economy 55(4), 465–487. Bernoth K. Wolff G. 2008 Fool the markets? Creative accounting, fiscal transparency and sovereign risk premia. Scottish Journal of Political Economy 55 4 465 487 Biondi, Y. (2016). Accounting representations of public debt anddeficits in European central government accounts: An exploration of anomalies and contradictions

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in Tékhne
Dynamic Fiscal Solvency with Consumption and Capital Taxes

revenues: capital income and consumption. Consumption is only indirectly linked to capital by its net remuneration. The government budget constraint is complemented with bonds revenue. We analyse the problem of determining the capital-consumption tax mix with the possibility of public debt issuance. It means that the optimisation problem has to be set by the government, not by economic agents. The government’s choice is limited by the fiscal solvency rule and possible income shifting hindering tax collection. We strive to determine some features of the long

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Local Government Efficiency in German Municipalities

/Moesen 2009b ; Kalb/Geys/Heinemann 2012 ). Following this 'common standard' has the advantage that our results remain comparable with these studies. As our prime input variable (C), we employ total current primary expenditures in the municipality in 2001. This includes all spending in the current budget except interest and amortization repayments from local public debts. Although including these debt service costs does not affect the results in any significant manner; details available upon request. Spending from the capital budget is ignored as decisions to invest in

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Measuring citizen participation in urban regeneration: a reflection on the construction of the participation index for the Bip/Zip programme in Lisbon

last few years met with an unstable banking system, the growth of fiscal deficit, public debt, and unemployment. To tackle this situation, the European Union pressured the Portuguese government to adopt austerity measures, which were eventually agreed with the Troika (International Monetary Fund, European Central Bank, and European Commission) in 2011 under the requirement of a €78 billion bailout package ( Caldas 2012 ; OECD 2015 ). The main goal of the Memorandum of Understanding on Specific Economic Conditionality (MoU) between Portugal and the Troika was to

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Institutionalizing accrual budgeting and accounting through a uniform legislation: Une expérience á la Camerounaise

budget should therefore have, inter alia , budget items that record all assets and the cost of consuming them over time, existing potential liabilities and interest on public debts. To enhance accountability within government entities, accrual budgeting and accrual accounting are simultaneously handled in such a way that ensure a symmetry in accrual financial reporting, by recording the budget implementation the way it is authorized ( Blöndal, 2003 ; Nsangou & Awasom, 2015 ). Whole of Government Accounting (WGA), which is parallel to joined-up government integrated

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in Tékhne
The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits

. among political and administrative decision-makers. One of the spokespersons on budgetary policy, for instance, emphasises the importance of reporting on the corporation Hamburg in its entirety because the state’s interests in private and public entities entail financial risks that have a potential effect on the observance of laws limiting the amount of public debts. Constitutional law requires the German federal states to balance their budgets without resort to credits from the year 2020 onwards. In addition, the budgetary act of Hamburg requires that the expenses

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in Tékhne