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A new approach to determinant factors of local government debt

2019Conference paper Open access
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dc.contributor.authorRibeiro, Nuno A.
dc.contributor.authorJorge, Susana M.
dc.contributor.authorNogueira, Sónia P.
dc.date.accessioned2020-05-19T10:53:33Z
dc.date.available2020-05-19T10:53:33Z
dc.date.issued2019
dc.description.abstractThe purpose of this research is to define a structural/conjunctural model to explain the debt of municipalities. More specifically, the intention is to understand whether there is a relationship between the institutional, tax, budgetary and economic circumstances and municipalities’ debt. The paper fits the theories of debt, namely the theories of public choice, tax illusion and institutional theory, allow identification of a range of factors that can influence municipalities’ debt, using a structural equation methodology. The results allow concluding that the institutional, tax and budgetary situations present a negative and statistically significant relationship with municipal debt. This means that, in the local government setting, when the institutional, tax and budgetary contexts are favourable, debt levels tend to be lower. Therefore, municipalities should take advantage of their institutional context and of periods of higher tax revenue, increased central government grants and investment expenditure, to reduce their debt levels, so they can face other circumstances pushing for debt increases.pt_PT
dc.description.sponsorshipThis work is funded by National Funds through the Foundation for Science and Technology under the project UID/GES/04752/2019. This study was conducted at Research Centre in Political Science (UID/CPO/0758/2019), University of Minho and supported by the Portuguese Foundation for Science.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationRibeiro, Nuno A.; Jorge, Susana Margarida; Nogueira, Sónia P. (2019). A new approach to determinant factors of local government debt. In 34th IBIMA Conference International Business Information Management Association. Vision 2025: Education Excellence and Management of Innovations Through Sustainable Economic Competitive Advantage. Granada. p. 6475-6491. ISBN 978-0-9998551-3-3pt_PT
dc.identifier.isbn978-0-9998551-3-3
dc.identifier.urihttp://hdl.handle.net/10198/21952
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherInternational Business Information Management Associationpt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectLocal debtpt_PT
dc.subjectDeterminantspt_PT
dc.subjectStructural equation analysispt_PT
dc.subjectLatent variablespt_PT
dc.titleA new approach to determinant factors of local government debtpt_PT
dc.typeconference paper
dspace.entity.typePublication
oaire.citation.conferencePlaceGranada, Spainpt_PT
oaire.citation.endPage6491pt_PT
oaire.citation.startPage6475pt_PT
oaire.citation.title34th IBIMA Conference International Business Information Management Association. Vision 2025: Education Excellence and Management of Innovations Through Sustainable Economic Competitive Advantagept_PT
person.familyNameRibeiro
person.familyNameNogueira
person.givenNameNuno A.
person.givenNameSónia P.
person.identifier.ciencia-id3A15-6987-AF07
person.identifier.ciencia-id9C19-D54B-821B
person.identifier.orcid0000-0002-5070-647X
person.identifier.orcid0000-0002-8675-6102
person.identifier.scopus-author-id56006467300
person.identifier.scopus-author-id57192979809
rcaap.rightsopenAccesspt_PT
rcaap.typeconferenceObjectpt_PT
relation.isAuthorOfPublication6665798f-383a-4c95-881d-31095daf18fa
relation.isAuthorOfPublication04cec2b9-9c32-4e4b-84de-84ce953d716f
relation.isAuthorOfPublication.latestForDiscovery04cec2b9-9c32-4e4b-84de-84ce953d716f

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