Quotation Person, Christian, Ebinger, Falk, Zabler, Steffen. 2021. The Implementation of Fiscal Regulation. Insights from Germany. In: Local Public Finance, Hrsg. Geissler R., Hammerschmid G., Raffer C. 153-171. Cham: Springer, Cham.


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Abstract

The fiscal regulation of local governments has a long tradition in Germany and is, theoretically, rather strict. The municipal budget law of German states clearly prescribes balanced budgets, monitoring and enforcement instruments as well as a dense structure of supervision. Nonetheless, the implementation of fiscal regulation has proven to be difficult and insufficient and has triggered academic discussion and organisational reforms in recent years. This chapter explores the question of how financial regulation is implemented in German local governments and the related obstacles it has had to overcome. The empirical analysis in this chapter triangulates documentary analyses, financial data, expert interviews and surveys with local treasurers and regulators. Our analysis reveals patterns; however, it does not allow for clear causal conclusions, as financial regulation often takes a case-by-case character. Regardless, this research opens avenues for better implementation approaches, such as the training of regulators, more central organisational structures of regulatory bodies and a change in regulatory strategy shifting towards the early identification of budget crises.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title The Implementation of Fiscal Regulation. Insights from Germany
Title of whole publication Local Public Finance
Editor Geissler R., Hammerschmid G., Raffer C.
Page from 153
Page to 171
Location Cham
Publisher Springer, Cham
Year 2021
Reviewed? N
URL https://doi.org/10.1007/978-3-030-67466-3_9
ISBN 978-3-030-67466-3
Open Access N

Associations

Projects
Finanzaufsicht 2020
People
Ebinger, Falk (Details)
External
Person, Christian (TU Darmstadt, Germany)
Zabler, Steffen (Deutsche Universität für Verwaltungswissenschaften, Germany)
Organization
Institute for Public Management and Governance IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5118 Political science (Details)
5234 Administrative science (Details)
5324 Organizational research (Details)
5351 Public economy (Details)
5951 E-government (Details)
5963 Evaluation research (Details)
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