Effects of intergovernmental revenue on local government draw on fiscal reserves: Evidence from Covid-19 fiscal stress (Record no. 525027)
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| 000 -LEADER | |
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| fixed length control field | 01618nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240207b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Aikins, Stephen Kwamena |
| 245 ## - TITLE STATEMENT | |
| Title | Effects of intergovernmental revenue on local government draw on fiscal reserves: Evidence from Covid-19 fiscal stress |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Local Government Studies |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 49(6), Dec, 2023: p.1198-1217 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This study investigates the effects of receipt and anticipation of intergovernmental revenues on local governments draw on accumulated fiscal reserves to cushion the impacts of COVID-19-related fiscal stress. Several studies have been conducted on determinants of fiscal reserves accumulation. However, little is known about the determinants of government draw on fiscal reserves, beyond revenue shortfall, in times of fiscal stress. Dwelling on the premise that government’s draw on fiscal reserves is influenced by factors beyond revenue shortfall and controlling for the effects of revenue shortfalls and other factors, we analysed local government survey data to determine the effects of intergovernmental revenue on government draw on fiscal reserves. Results show that draw on fiscal reserves is significantly constrained by percent of FY 2020 revenue received from federal and state governments, but significantly and positively influenced by revenue losses and percent of FY 2021 revenue anticipated from federal government.- Reproduced https://www.tandfonline.com/doi/full/10.1080/03003930.2023.2212586 \ |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | Local Government Studies |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | LOCAL GOVERNMENT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-02-07 | 49(6), Dec, 2023: p.1198-1217 | AR130859 | 2024-02-07 | Articles |