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International Journal of Public Administration Volume 38, 2015 - Issue 4: New Challenges for Public Sector Accounting: IPSAS, Budgetary Reporting, and National Accounts
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Symposium Articles

Do Nasty and Pleasant Surprises Regarding Tax Revenue Explain Spending Drifts? The Case of the Swiss Cantons

Nils SoguelInstitut de Hautes Études en Administration Publique (IDHEAP), University of Lausanne, Lausanne, SwitzerlandCorrespondence[email protected]
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Cécile EcabertBudget Office, La Chaux-de-Fonds, SwitzerlandView further author information
Pages 282-296 | Published online: 24 Feb 2015

Citations (4)

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Read on this site (1)

Maxime Clémenceau & Nils Soguel. (2017) Does personal background influence a finance minister to cook the books? An investigation of creative accounting in Swiss cantons. Applied Economics 49:10, pages 941-953.
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Articles from other publishers (3)

Jostein Askim, Kurt Houlberg & Jan Erling Klausen. (2021) Fiscal easing in local governments facing potential merger: Visible in budgets or hidden in overruns?. Public Administration 100:4, pages 999-1018.
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Syed Ali RazaSyed Zaki HassanArshian Sharif. (2019) Asymmetric Relationship Between Government Revenues and Expenditures in a Developing Economy: Evidence from a Non-linear Model. Global Business Review 20:5, pages 1179-1195.
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Maxime Clémenceau & Nils Soguel. (2018) How does depreciations management affect subsequent fiscal performance? The case of the Swiss cantons. Swiss Journal of Economics and Statistics 154:1.
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