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18.532  Articles
1 of 1.854 pages  |  10  records  |  more records»
Abstract: The purpose of this study is to examine the existence of fiscal illusions in the form of flypaper effects and debt illusions in regional government spending and examine its effect on regional economic growth in Sulawesi. The number of samples is... see more

Objective: to analyze the relationship between the government transfers nature and the fiscal responsibility of Brazilian municipal governments, from the perspective of Political Cycles.Method: using panel data regression, with pooled effects, we analyzed... see more

Objective: to analyze the relationship between the government transfers nature and the fiscal responsibility of Brazilian municipal governments, from the perspective of Political Cycles.Method: using panel data regression, with pooled effects, we analyzed... see more

The work calls attention to a major macroeconomic fiscal illusion: that arising from the current official practice of expressing the main fiscal indicators, and particularly the tax burden, as a percentage of GDP rather than NDPF (Net Domestic Product at ... see more

Ever since the outbreak of the sovereign debt crisis, coordinating economic growth with fiscal sustainability has been on the European agenda. Fiscal discipline is a pivotal element of macroeconomic stability and of fiscal as well as public debt sustainab... see more

Can the “illusionary” fiscal results of the public accounts of the Brazilian federal government, impacted by the employment of fiscal maneuvers and creative accounting, be attributed to accountancy applied to the public sector? Based on bibliographical an... see more

The purpose of this study is to verify and find empirical proof on the influence of local revenue, general allocation funds, special allocation funds and profit-sharing funds on capital expenditures. And to detect the occurrence of fiscal illusions on cap... see more

This study employs a panel data analysis to examine the relationship between fiscal illusion and budget policy of 15 African countries over the period between 1980 and 2012. The empirical results of the test of Hausman suggest the use of fixed effects est... see more

The figure-ground division plays a fundamental role in all image perceptions. Although there are a lot of studies about extraction of a figure such as detection of edges or grouping of texture, there are few discussions about a relationship between obtain... see more

1 of 1.854 pages  |  10  records  |  more records»