Does fiscal autonomy always fuel financial health in local governments? A cross-country analysis
Bibliographic Data
| ID | 20201433 |
|---|---|
| Authors | Silvia Iacuzzi (0000-0002-1742-178X, University of Udine), E Padovani (0000-0003-4429-4381, University of Bologna), Paola Canestrini (0000-0001-7205-1286, University of Bologna) |
| Year | 2025 |
| Volume | 37 |
| Issue | 6 |
| Pages | 370-392 |
| Publication date | 2025-12-15 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-10-2024-0215 |
| OpenAlex | W4413413580 |
| Language | EN |
| Citations received | 3 |
| References cited | 68 |
Purpose Increased fiscal autonomy is often identified in studies as leading to improved financial health in local governments, while research finds those depending heavily on funding from other levels of government suffer a decline in financial health. Design/methodology/approach We analyze financial information from municipalities in nine different countries to gain a more nuanced understanding of this relationship. Findings Our analysis reveals a more complex picture, in which greater fiscal autonomy may benefit long-term solvency but challenge short-term liquidity and budget stability, potentially impacting overall financial health. Originality/value Our research reveals that there is no linear relationships between financial autonomy and financial health
Autonomy · Business · Financial system · Political science · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Finance
On the Measurement and Impact of Fiscal Decentralization
From old public administration to new public management
Managing Austerity
The Determinants of Fiscal Health
Conceptualizing Financial Condition In Local Government
To file or not to file
Measuring municipal fiscal condition
On the Adoption of Accrual Accounting in the Public Sector
Local autonomy around the world
Developing a Method to Assessing the Municipal Financial Health
Developing and Testing a Composite Model to Predict Local Fiscal Distress
Land Use Planning and the Local Budget
Budgeting and Rebudgeting in Local Governments
The Financial Crisis of the Local Authorities in Israel
The Degree of Decentralization and Individual Decision Making in Central Government Human Resource Management
A Pure Theory of Local Expenditures
Evaluating financial performance in local government
Comparing local governments' performance internationally
Case Selection Techniques in Case Study Research
Municipal Government Form and Budget Outcomes
A Public Management for All Seasons
| Unique citing works | 3 |
|---|---|
| Citations per year | 3 |
| Citation span | 2025 - 2026 (2) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 2 |