Le développement des principes d’équilibre budgétaire et des règles de discipline budgétaire qui en découlent sont liés à l’avènement de périodes de troubles budgétaires et de crises économiques. De manière générale, à ces occasions de nouvelles règles sont adoptées et mises en oeuvre. Elles visent toutes à assainir les finances publiques par le biais de l’observation stricte d’une règle d’équilibre budgétaire. Toutefois, les résultats obtenus par la mise en oeuvre de ces règles ne sont pas toujours satisfaisants ce qui conduit aujourd’hui à s’interroger non plus sur la pertinence et l’efficacité desrègles mais sur les environnements institutionnels, économiques et monétaires dans lesquels elles sont mises en œuvre. Le Canada semble, de cette manière, se présenter comme un terrain favorable à l’observation d’une discipline budgétaire de l’équilibre alors qu’en la matière l’Union européenne souffre encore de son statut « hybride ». / The development of the principles of balance in the budget and the rules of budgetary discipline which ensue from it is connected to the succession of periods of budgetary disorder and economic crises. In a general way, in these occasions of new rules are adopted and implemented. They aim all to clean up the public finances by means of the strict observation of a rule of balance in the budget. However, the results obtained by the implementation of these rules are not always satisfactory what leads today to wonder either about the relevance and the efficiency of rules but on the institutional, economic and monetary environments in which they are operated. Canada seems, in this way, to appear as a ground favorable to the observation of a budgetarydiscipline of the balance while on the subject the European Union still suffers from its "hybrid" status.

The purpose of this study was to determine hospital executive management’s perceptions of how turbulence in the politico-legal sector of the macroenvironment impacted the strategic management systems of Tennessee hospitals. In particular, how did Federal and State funding restrictions (Medicare and TennCare) impact the strategic planning and implementation process of their hospitals? The study was also designed to gain insight regarding specific changes to strategic management systems that may have resulted from these funding restrictions. The research was conducted during April and May of 2003. Data were gathered by surveying the Chief Executive Officers (CEOs) of acute care hospitals in Tennessee using a survey instrument covering the areas of strategy formulation, implementation and evaluation. Fifty five percent of CEOs of Tennessee’s acute care hospitals responded to the study Using the number of hospital beds as an indicator of hospital size, the results of a Chi Square test demonstrated that the sample of CEOs responding approximated the population (Chi Square=.986, df=6, p=.986). Proportions of CEOs representing for-profit hospitals and rural hospitals also approximated population proportions. The results of the data analysis gave insight into how reductions in TennCare and Medicare funding levels impacted the strategies employed by Tennessee hospitals, and potential impact on patient care. For example, by a two to one margin, CEOs indicated their hospitals had elected not to offer new services and a majority indicated their hospitals had eliminated services as a result of changes in TennCare/Medicare funding levels. Seventy nine percent of the CEOs responded that their hospitals had delayed the replacement of capital equipment as a result of changes in the funding levels under study. Sixty percent attributed workforce reductions at their facilities to changes in TennCare/Medicare funding levels. Using subscales, differences were found between the responses of CEOs of for-profit and not-for-profit hospitals with regards to selected goals and with regards to strategy evaluation. In both instances, the mean scores of the subscales for CEOs of not-for-profit hospitals were higher.

Essay 1 (with Mikael Elinder): We show that house prices in general did not respond to a large cut in the property tax in Sweden. Our estimates are based on rich register data covering more than 100,000 sales over a time period of two and a half years. Because the Swedish property tax is national and thus unrelated to local public goods, our setting is ideal for causal identification of the property tax on house prices. Our result that house prices did not respond to the tax cut at the time of implementation cannot be explained by early capitalization at the time of announcement. Two other stories appear to explain our results. First, it is possible that house buyers expect an offsetting increase in the supply of housing. Second, house buyers might simply not understand how the tax cut affects total future costs of owning a house. Unfortunately, it has proven difficult to disentangle the two mechanisms, and we must therefore conclude that both may be relevant. Essay 2:  I investigate government consumption smoothing (sensitivity) under a balanced budget rule in Swedish municipalities. In general, I find Swedish municipalities to be highly consumption sensitive. Municipalities consume 87.6% out of predicted current revenues in the time period leading up to the implementation of the balanced budget rule, and they consume 76.3% out of predicted current revenue in thetime period following the implementation. Fiscally weak municipalities are found to be more consumption sensitive than fiscally strong municipalities. Very weak municipalities have become more consumption sensitive compared with very strong municipalities since the implementation of the balanced budget rule. Thus, I find indicative evidence that both credit market constraints and formal budget rules such as balanced budget rules increase municipal consumption sensitivity Essay 3: Using the Swedish municipal sector as my political laboratory, I study the effect of a coalition partner on policy outcomes. I use a version of Regression-Discontinuity Design (RDD) specifically suited to proportional systems to define close elections, which can be used for identifying the effect of the Left Party as coalition partner to the Social Democrats. The Left Party is found to have a positive and medium sized effect on the municipal income tax rate. The positive effect is in line with what we expect given the policy preferences of Left Party representatives, but also given the predictions from political fragmentation theory. I find no effects on expenditures or debt, and the negative result for investments is not robust. Essay 4 (with Linuz Aggeborn): In a model where voters and politicians have different preferences for how much to spend on basic welfare services contra immigration, we conclude that established politicians that are challenged by right-wing populists will implement a policy with no spending on immigration if the cost of immigration is high enough. Additionally, adjustment to right-wing populist policy is more likely when the economy is in a recession. Voters differ in their level of private consumption in such a way that lower private consumption implies higher demand for basic welfare services at the expense of immigration, and thus stronger disposition to support right-wing populist policies. We propose that this within-budget-distributional conflict can arise as an electorally decisive conflict dimension if parties have converged to the median voter on the size-of-government issue. / <p>Felaktigt isbn: 978-91-85519-61-3</p>

<p>Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat. Sedan balanskravet trädde i kraft har kommuners intresse riktats mot balanskravet i stället för mot det mer långsiktiga kravet på en god ekonomisk hushållning. För att kommuner ska nå upp till balanskravet infördes år 2000 en modell för beräkning av kommunens pensionsskulder benämnd blandmodellen.</p><p>Syfte: Syftet med denna uppsats är att undersöka hur kommuner hanterar kravet på en god ekonomisk hushållning i skenet av den dolda pensionsskulden. Beskriva balanskravet och blandmodellen gentemot kravet på att redovisningen ska visa en korrekt bild av kommunens verkliga ekonomiska ställning och resultat, den rättvisande bilden. Samt belysa redovisningens roll och användning i en kommun.</p><p>Genomförande: Uppsatsen är genomförd med en kombination av en kvalitativ och en kvantitativ ansats. Studiens kvalitativa del bygger på besöksintervjuer hos fyra utvalda kommuner medan studiens kvantitativa del bygger på ett frågeformulär som skickades ut till 30 kommuner varav 18 svarade. Inom ramen för undersökningen har både primärdata och sekundärdata använts. Primärdata har inhämtas från besöksintervjuer, utskickade frågeformulär och expertiskunskap inom redovisningsområdet. Sekundärdata har bestått av litteratur, artiklar, tidskrifter, utredningar och årsredovisningar.</p><p>Resultat: Studien visar att begreppet god ekonomisk hushållning har haft en positiv effekt på kommuners ekonomi och där balanskravet ses som det mest centrala. Stor osäkerhet råder dock om vilka mål och policies kommuner ska sätta upp för vad som utgör god ekonomisk hushållning. Blandmodellen är ett politiskt beslut som sätter vedertagna redovisningsprinciper ur spel och går emot några av redovisningens kvalitativa egenskaper. Undersökningens respondenter sätter gärna likhetstecken mellan rättvisande bild och god redovisningssed men det skiljer sig mellan undersökningens fyra orter hur begreppen tolkas. Studien visar också att kommuner anser sig vara skuldfria när de har en ansvarsförbindelse för pensioner som i ett flertal fall uppgår till betydande belopp. Kommuner måste ta ansvar för sina pensionsåtaganden genom att fondera medel och inte skjuta över kostnader på nästa generation.</p> / <p>Background: In 1992, the new Local Government Act took effect, which implied several changes for municipal accounting. A municipal accounting law came in 1997, and the concept of generally accepted accounting principles entered into municipal accounting. This practice is marked by special rules such as the “balanced budget requirement” (balanskrav) and the “mixed model” of accounting (blandmodellen), which are political decisions not motivated by accounting. The Local Government Act’s requirement for financial balance took effect in 2000 and is one of the cornerstones in the municipalities’ requirements for good financial management. The balanced budget requirement means that municipalities should show that income exceeds costs. Since the balanced budget requirement took effect, the municipalities have focused their interest on it, instead of on the more long-term requirement for good financial management. In order for municipalities to fulfil the balanced budget requirement, the mixed model, which calculates the municipality’s pension liabilities, was introduced in 2000.</p><p>Purpose: The purpose of this essay is to (1) examine how municipalities manage the requirement for good financial management despite hidden pension liabilities, (2) to describe the balanced budget requirement and mixed model in relation to the requirement that accounting records should show an accurate view of the municipality’s true financial position and income/expenditures, the true and fair view, and (3) to illustrate the role and use of accounting in a municipality.</p><p>Methods: This essay was carried out through a combination of a qualitative and a quantitative approach. The study’s qualitative component is based on interviews in four selected municipalities, whereas the quantitative component is based on a questionnaire that was sent to 30 municipalities, of which 18 submitted answers. Both primary and secondary data have been used within the framework of the study. The primary data were collected from interviews, mailed questionnaires, and expert knowledge in the accounting field. Secondary data consisted of literature, articles, journals, studies, and annual reports.</p><p>Results: The study shows that the concept of good financial management has had a positive effect on the finances of municipalities, and the balanced budget requirement is viewed as the core. There is great uncertainty, however, as to which goals and policies the municipalities should set up to constitute good financial management. The mixed model is a political decision that eliminates generally accepted accounting principles and goes against some of the qualitative properties of accounting. The study’s respondents gladly equate the true and fair view with generally accepted accounting principles, but there are differences in interpretation of the concepts in the four selected municipalities. The study also shows that the municipalities consider themselves free from debt when they have contingent liabilities for pensions, which in several cases total significant amounts. The municipalities must take responsibility for their pension commitments by reserving funds for them, and not shift the costs to the next generation.</p>

Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat. Sedan balanskravet trädde i kraft har kommuners intresse riktats mot balanskravet i stället för mot det mer långsiktiga kravet på en god ekonomisk hushållning. För att kommuner ska nå upp till balanskravet infördes år 2000 en modell för beräkning av kommunens pensionsskulder benämnd blandmodellen. Syfte: Syftet med denna uppsats är att undersöka hur kommuner hanterar kravet på en god ekonomisk hushållning i skenet av den dolda pensionsskulden. Beskriva balanskravet och blandmodellen gentemot kravet på att redovisningen ska visa en korrekt bild av kommunens verkliga ekonomiska ställning och resultat, den rättvisande bilden. Samt belysa redovisningens roll och användning i en kommun. Genomförande: Uppsatsen är genomförd med en kombination av en kvalitativ och en kvantitativ ansats. Studiens kvalitativa del bygger på besöksintervjuer hos fyra utvalda kommuner medan studiens kvantitativa del bygger på ett frågeformulär som skickades ut till 30 kommuner varav 18 svarade. Inom ramen för undersökningen har både primärdata och sekundärdata använts. Primärdata har inhämtas från besöksintervjuer, utskickade frågeformulär och expertiskunskap inom redovisningsområdet. Sekundärdata har bestått av litteratur, artiklar, tidskrifter, utredningar och årsredovisningar. Resultat: Studien visar att begreppet god ekonomisk hushållning har haft en positiv effekt på kommuners ekonomi och där balanskravet ses som det mest centrala. Stor osäkerhet råder dock om vilka mål och policies kommuner ska sätta upp för vad som utgör god ekonomisk hushållning. Blandmodellen är ett politiskt beslut som sätter vedertagna redovisningsprinciper ur spel och går emot några av redovisningens kvalitativa egenskaper. Undersökningens respondenter sätter gärna likhetstecken mellan rättvisande bild och god redovisningssed men det skiljer sig mellan undersökningens fyra orter hur begreppen tolkas. Studien visar också att kommuner anser sig vara skuldfria när de har en ansvarsförbindelse för pensioner som i ett flertal fall uppgår till betydande belopp. Kommuner måste ta ansvar för sina pensionsåtaganden genom att fondera medel och inte skjuta över kostnader på nästa generation. / Background: In 1992, the new Local Government Act took effect, which implied several changes for municipal accounting. A municipal accounting law came in 1997, and the concept of generally accepted accounting principles entered into municipal accounting. This practice is marked by special rules such as the “balanced budget requirement” (balanskrav) and the “mixed model” of accounting (blandmodellen), which are political decisions not motivated by accounting. The Local Government Act’s requirement for financial balance took effect in 2000 and is one of the cornerstones in the municipalities’ requirements for good financial management. The balanced budget requirement means that municipalities should show that income exceeds costs. Since the balanced budget requirement took effect, the municipalities have focused their interest on it, instead of on the more long-term requirement for good financial management. In order for municipalities to fulfil the balanced budget requirement, the mixed model, which calculates the municipality’s pension liabilities, was introduced in 2000. Purpose: The purpose of this essay is to (1) examine how municipalities manage the requirement for good financial management despite hidden pension liabilities, (2) to describe the balanced budget requirement and mixed model in relation to the requirement that accounting records should show an accurate view of the municipality’s true financial position and income/expenditures, the true and fair view, and (3) to illustrate the role and use of accounting in a municipality. Methods: This essay was carried out through a combination of a qualitative and a quantitative approach. The study’s qualitative component is based on interviews in four selected municipalities, whereas the quantitative component is based on a questionnaire that was sent to 30 municipalities, of which 18 submitted answers. Both primary and secondary data have been used within the framework of the study. The primary data were collected from interviews, mailed questionnaires, and expert knowledge in the accounting field. Secondary data consisted of literature, articles, journals, studies, and annual reports. Results: The study shows that the concept of good financial management has had a positive effect on the finances of municipalities, and the balanced budget requirement is viewed as the core. There is great uncertainty, however, as to which goals and policies the municipalities should set up to constitute good financial management. The mixed model is a political decision that eliminates generally accepted accounting principles and goes against some of the qualitative properties of accounting. The study’s respondents gladly equate the true and fair view with generally accepted accounting principles, but there are differences in interpretation of the concepts in the four selected municipalities. The study also shows that the municipalities consider themselves free from debt when they have contingent liabilities for pensions, which in several cases total significant amounts. The municipalities must take responsibility for their pension commitments by reserving funds for them, and not shift the costs to the next generation.

Cette thèse étudie l'impact déstabilisateur des politiques fiscales en présence d'une règle d'équilibre budgétaire dans les modèles de macroéconomie dynamique. Elle comporte trois essais dont l'objectif est d'éclairer de nouveaux mécanismes mettant en avant cet impact déstabilisateur. Dans le premier chapitre, nous étudions le lien entre préférences des ménages et instabilité agrégée. Le second et le troisième chapitre considèrent une approche multisectorielle et étendent la question de l'émergence de l'instabilité soit lorsque la politique fiscale est soit spécifique aux secteurs ou lorsque l'économie s'ouvre à l'échange international. / This dissertation study the destabilizing impact of fiscal policies in presence of a balanced-budget rule in the model of dynamic macroeconomics. It consist of three essays aiming to highlight new mechanisms providing this destabilizing impact. In the first chapter, we study the link between households' preferences et aggregate instability. The second and third chapter consider a multisectorial approach and extend the issue of the emergence of aggregate instability either when the tax policy is sector-specific or when the economy opens to international trade.

By using a natural experiment approach and longitudinal national hospital data, this study sheds light on the objective functions of hospitals with different ownership forms by comparing their relative reductions in HH provision after the implementation of the BBA. The empirical findings reveal that for-profit hospitals behave differently as compared to public and private nonprofit hospitals, due to their different operational objectives. While the response of for-profit hospitals is consistent with the profit-maximizer model, both public and private nonprofit ownership types behave consistently in accordance with the model of two-good producers whose objective is to maximize market outputs for meeting the health care needs of the community, given the break-even requirement. This finding provides support for the tax exemption the United States government has granted private nonprofit hospitals. Although the response patterns of the nonprofit ownership types are in general similar, this study found that, contrary to expectation, religious hospitals were more likely than secular nonprofit hospitals to have reduced HH provision after the BBA. Further studies are needed to explore the difference in operational behaviors between these two ownership types. Built on previous related studies and applying a more comprehensive set of independent and control variables with improved data sources, this study is able to examine the effects of certain organizational and market factors on hospital offering of HH care pre-BBA and the change in the provision of HH care in the six years following the implementation of the BBA. Hospital proportion of Medicare patients, hospital size, total profit margin, case mix index, elderly density in the market are found to be positive determinants of a hospital’s likelihood of offering HH care. However, these organizational and market factors, in general, play a non-significant role in influencing hospitals’ changes in HH care provision after the implementation of the BBA. In the study, explanations and implications of these finding are discussed. Finally, potential limitations to this study and opportunities for future research are addressed.