Raudla, Ringa
The cretaion of the Fiscal Council in Estonia exploting the explanations for its institutional design / Ringa Raudla, Kati Keel and Mari Pajussaar .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
In this paper, we explore the creation of the fiscal council (FC) in Estonia, using the perspectives of different strands of institutionalism. Our analysis shows that the institutional design of the FC was influenced, in tandem, by principal-agent
considerations, transaction costs, existing institutional configurations, path dependence, and normative concerns of the bureaucratic agents in charge of creating the new body. We conclude that in order to understand and explain the motives and
factors involved in institutional design, the explanatory angles provided by rational choice, historical and sociological institutionalism should be viewed as complementary rather than contradictory.
ADMINISTRACION TRIBUTARIA
IMUESTOS
INSTITUCIONES
ESTONIA
Keel, Kati
Pajussaar, Mari
Public Budgeting and Finance 0275-1100 v. 38, n. 2, Summer 2018, p. 61-80
The cretaion of the Fiscal Council in Estonia exploting the explanations for its institutional design / Ringa Raudla, Kati Keel and Mari Pajussaar .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
In this paper, we explore the creation of the fiscal council (FC) in Estonia, using the perspectives of different strands of institutionalism. Our analysis shows that the institutional design of the FC was influenced, in tandem, by principal-agent
considerations, transaction costs, existing institutional configurations, path dependence, and normative concerns of the bureaucratic agents in charge of creating the new body. We conclude that in order to understand and explain the motives and
factors involved in institutional design, the explanatory angles provided by rational choice, historical and sociological institutionalism should be viewed as complementary rather than contradictory.
ADMINISTRACION TRIBUTARIA
IMUESTOS
INSTITUCIONES
ESTONIA
Keel, Kati
Pajussaar, Mari
Public Budgeting and Finance 0275-1100 v. 38, n. 2, Summer 2018, p. 61-80