Please use this identifier to cite or link to this item:
https://hdl.handle.net/10316/114942
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Jorge, Susana | - |
dc.contributor.author | Cerqueira, Pedro | - |
dc.contributor.author | Furtado, Sofia | - |
dc.date.accessioned | 2024-04-18T10:29:47Z | - |
dc.date.available | 2024-04-18T10:29:47Z | - |
dc.date.issued | 2022 | - |
dc.identifier.issn | 0300-3930 | pt |
dc.identifier.issn | 1743-9388 | pt |
dc.identifier.uri | https://hdl.handle.net/10316/114942 | - |
dc.description.abstract | This paper investigateswhich factors affect revenue over-budgeting in the local government,considering budgetary, political, and institutional determinants. It appliesdynamic panels analysis to data from Portuguese municipalities between 2005 and2017. Regarding budgetary arrangements, over-budgeting has implications forseveral years, taking up to three years to dissipate. The difference between budgetedrevenues and the ones collected in the previous year is a good predictor thatrevenue is overestimated. The ratio of own-source over total revenue isdirectly related with over-budgeting; however, this effect comes from the municipality’swealth. About political factors, municipal Executives with political majoritiesand in electoral years are more prone to over-budget; however, ideology does not seem to be important. Asfor institutional arrangements, participationin any debt restructuring program is inversely related to over-budgeting, whileexcessive debt does not seem to play any role. Overall, the only mechanismwhich reduces over-budgeting misbehavior is external control. | pt |
dc.language.iso | eng | pt |
dc.publisher | Taylor & Francis | pt |
dc.relation | UIDB/05037/2020 | pt |
dc.relation | info:eu-repo/grantAgreement/UIDB/00758/2020 | pt |
dc.rights | openAccess | pt |
dc.subject | Local finance | pt |
dc.subject | budget inflation | pt |
dc.subject | budgetary determinants | pt |
dc.subject | institutional determinants | pt |
dc.subject | political determinants | pt |
dc.subject | dynamic panel analysis | pt |
dc.title | Municipal revenue over-budgeting: a dynamic analysis of its determinants | pt |
dc.type | article | - |
degois.publication.firstPage | 644 | pt |
degois.publication.lastPage | 675 | pt |
degois.publication.issue | 3 | pt |
degois.publication.title | Local Government Studies | pt |
dc.peerreviewed | yes | pt |
dc.identifier.doi | 10.1080/03003930.2021.2025359 | pt |
degois.publication.volume | 49 | pt |
dc.date.embargo | 2022-01-01 | * |
uc.date.periodoEmbargo | 0 | pt |
item.fulltext | Com Texto completo | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.languageiso639-1 | en | - |
item.openairetype | article | - |
item.cerifentitytype | Publications | - |
item.grantfulltext | open | - |
crisitem.project.grantno | CeBER- Centre for Business and Economics Research | - |
crisitem.project.grantno | Research Center in Political Science | - |
crisitem.author.researchunit | Research Center in Political Science | - |
crisitem.author.researchunit | Group for Monetary and Financial Studies | - |
crisitem.author.researchunit | CeBER – Centre for Business and Economics Research | - |
crisitem.author.orcid | 0000-0003-4850-2387 | - |
crisitem.author.orcid | 0000-0002-3155-188X | - |
Appears in Collections: | I&D CeBER - Artigos em Revistas Internacionais FEUC- Artigos em Revistas Internacionais |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Municipal-revenue-overbudgeting-a-dynamic-analysis-of-its-determinantsLocal-Government-Studies.pdf | 1.26 MB | Adobe PDF | View/Open |
Page view(s)
108
checked on Oct 23, 2024
Download(s)
60
checked on Oct 23, 2024
Google ScholarTM
Check
Altmetric
Altmetric
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.