Acknowledgements
This work was supported by the Estonian Research Council grant PRG1125.
Disclosure statement
No potential conflict of interest was reported by the author(s).
Additional information
Notes on contributors
James W. Douglas
James W. Douglas is a Professor in the Department of Political Science & Public Administration at UNC Charlotte, USA. His main research interests are fiscal policy, public budgeting and public debt.
Ringa Raudla
Ringa Raudla is Professor of Fiscal Governance at Ragnar Nurkse Department of Innovation and Governance, Tallinn University of Technology, Estonia. Her main research interests are fiscal policy, public budgeting, public management reforms and institutional economics.