The cretaion of the Fiscal Council in Estonia exploting the explanations for its institutional design Ringa Raudla, Kati Keel and Mari Pajussaar
By: Raudla, Ringa
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Contributor(s): Keel, Kati | Pajussaar, Mari.
Material type: 
ArticlePublisher: 2018Subject(s): ADMINISTRACION TRIBUTARIA | IMUESTOS | INSTITUCIONES | ESTONIAOnline resources: Click here to access online
In:
Public Budgeting and Finance v. 38, n. 2, Summer 2018, p. 61-80Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | Biblioteca UNED | Biblioteca UNED | OP 1716/2018/2-2 (Browse shelf) | Available | OP 1716/2018/2-2 |
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.
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