Você está na página 1de 22

Bibliografa

Aghion, P., & Bolton, P. (1990). Government domestic debt and the risk of
default: a politicale-conomic model of a strategic role of debt. En R. Dornbush,
& M. Draghi, Debt Management: Theory and History. Ed. Cambridge University
Press.
Aidt, T. S., Veiga, F. J., & Veiga, L. G. (2011). Election results and oportunistic
policies: A new test of the rational political business cycle model. Public Choice,
Vol. 148. , pp.37.
Akhmedov, A., Ravichev, A., & Zhur, E. (2002). Regional Political Cycles in
Russia. Center for Economic and Financial Research .
Alesina, A. (1987). Macroeconomics Policy in a Two-Party System as a Repeated
Game. Quarterly Journal of Economics, 102(3) , pp. 651-678.
Alesina, A., & Roubini, N. (1992). Macroeconomic Policy and Elections in OECD
Democracies. Economics & Politics 4(1) , pp. 1-30.
Alesina, A., & Sachs, J. (1988). Political parties and the business cycle in the
USA 1948-1984. Journal of Money,Credit and Bankin, Political parties and the
business cycle in the USA 1948-1984, Vol. 20, No.1 .
Alesina, A., & Tabellini, G. (1990). Voting on the Budget Deficit. American
Economic Review 80(1) , pp 37-49.
Alesina, A., Perotti, R., & Tavares, J. (1998). The political economy of fiscal
adjustments. Brookings Papers on Economic Activity No 1 , pp. 197-266.
Alesina, A., Perotti, R., Schiantarelli, F., & Ardagna, S. (1999). Fiscal Policy,
Profits, and Investment. NBER Working Papers 7207.
Allers, M., de Haan, J., & Sterks, C. (2001). Partisan Influence on the Local Tax
Burden in the Netherlands. Public Coice , pp. 351-363.
1

lvarez, A., & Delgado, M. (2006). Manipulacin Electoral del gasto


pblico.Evidencia empirica de las provincias Argentinas (1983-2002). Anales de
la XLI Reunin Anual de la AAEP (Asociacin Argentina de Economa Poltica),
15, 16 y 17 de noviembre de 2006, Ciudad deSalta. , editado por la AAEP,
pgina 31.
Arellano, M., & Bond, S. (1991). Some Tests of Specification for Panel Data:
Monte Carlo Evidence and an Application to Employment Equations. The
Review of Economic Studies , pp. 277-297.
Arellano, M., & Bover, O. (1990). La econometra de datos de panel.
Investigaciones Econmicas, Vol XIX, No. 1 , pp. 3-45.
Arrow, K. (1951). Social Choice and Individual Values. New York: Ed. Wiley.
Arvate, P. R., Avelino, G., & Tavarez, J. (2009). Fiscal conservatism in a new
democracy: "Sophisticated" versus "Nave" voters". Economics Letters. Vol.
102. , pp. 125-127.
ASF. (2011). Analisis de Deuda Pblica de las Entidades Federativas y
Municipios, 2000-2011. Auditoria Superior de la Federacin, Camara de
Diputados , paginas 205.
ASF. (2012). Anlisis de la Deuda Pblica de las Entidades Federativas y
Municipios. Camara de Diputados , pp.1-244.
Ayala Espino, J. (2001). Economia del Sector Pblico Mexicano. Mxico, Facultad
de Economa, UNAM: Ed. Esfinge, S. de R. L. de C. V.
Baber, W., & Sen, P. (1986). he political process and the use of debt financing
by state governments. Public Choice, No.48 , pp. 201-215.
Baker, S. H. (1983). The determinants of median voter tax liability: an empirical
test of the fiscal illusion hypotesis. Public Finance Quartely, No. 11 , pp. 95-108.

Balaguer, C. M., & Brun, M. M. (2013). El gasto pblico como determinante de


la reeleccin de los gobiernos locales. Un estudio emprico. Revista de
Contabilidad Spanish Accounting Review 16 (1) , p. 74-80.
Baltagi, B. (2008). Econometric Analysis of Panel Data. U.S.A.: Paperback, pp.
366 . 4 edicin.
Bahl, R. y. (1993). State and local debt burdens in the 1980s: A study in
contrast. Public Administration Review , pp 31-40.
Barro, R. J. (1979). On the determination of the public debt. Journal of Political
Economy, No 87 , pp. 940-971.
Benito Lopez, B., & Bastida Albaladejo, F. (2005). Anlidis del endeudamiento
en los Ayuntamientos: un Estudio Emprico. Revista Espaola de Financiacin y
Contabilidad, Vol XXXIV, No. 126 , pp. 613-635.
Benito, B., & Bastida, F. (2008). Politica y Gestin Financiera Municipal. RC-SAR,
Vol. 11- N 2 , pp.43-66.
Benito, B., Vicente, C., & Bastida, F. (2013). Transparency and Political Budget
Cycles at municipal level. Swiss Political Science Review, No. 2, Vol. 19 , pp
139-156.
Benito, L. B., Brusca, A. I., & Montesinos, V. J. (2004). Anlisis del
Endeudamiento en las Comunidades Autnomas. Revista de Contabilidad, Vol
7, No. 13 , pp. 85-112.
Benito, B., & Bastida, F. (2004). The Determinants of the Municipal Debt Policy
in Spain. Journal of Public Budgeting, Accounting & Financial Management, 16
(2) , pp 492-525.
Bennett, J. T., & Dilorenzo, T. J. (1982). Off-budget activities of local
government: The bane of the tax revolt. Public Choice, Volume 39, Issue 3, pp
333-342 , pp 333-342.

Black, D. (1948). On the rationale of group decision making. Journal of Political


Economy, vol. 56, n 1 , pp. 23-34.
Black, D. (1958). The Theory of Committees and Elections. Cambridge:
Cambridge University Press.
Blasco, J. (1998). De la Contabilidad Creativa al delito contable. Partida Doble,
No. 85 , pp. 33-39.
Blaug, M. (1985). Teora econmica en retrospeccin. Mxico D.C.: Fondo de
Cultura Econmica.
Blewett, R. A. (1984). Off-budget activities of local government: Comment.
Public Choice, Volume 42, Issue 2 , pp 205-211.
Block, S. A. (2002). Political Business Cycles, Democratization, and Economic
Reform: The Case of Africa. Journal of Development Economic, No 67 , 205-228.
Breeden, C. H., & Hunter, W. J. (1985). Tax revenue and tax structure. Public
Finance Quartely No. 13 , pp. 216-224.
Brender, A. (2003). The Effect of Fiscal Performance on Local Government
Election Results in Israel: 1989-1998. Journal of Public Economics 87 , pp. 21872205.
Brender, A., & Drazen, A. (2008 ). How Do Budget Deficits and Economic
Growth Affect Reelection Prospects? Evidence from a Large Panel of Countries.
The American Economic Review, Vol. 98, No. 5. , pp. 2203-2220.
Brender, A., & Drazen, A. (2005). Political Budget Cycles in New versus
Established Democracies. Journal of Monetary Economics, No. 52. , pp. 12711295.
Brender, A., & Drazen, A. (2003). Where Does the Political Budget Cycle Really
Come From?. Social Science Research Network. , CEPR Discussion Paper No.
4049.

Brennan, G., & Buchanan, J. (1980). The Power of Tax: Analytical Foundations of
a Fiscal Constitution. NY. EEUU: Cambridge University Press.
Brown, K. W. (1996). Trends in Key Ratios Using the GFOA Financial Indicators
Database 1989-1993. Government Finance Review , pp. 30-34.
Brusca Alijarde, I. (1997). En las Administraciones Pblicas: cuadro de
financiacin y/o estados de flujos de tesoreria? Revista Espaola de
Financiacin y Contabilidad, vol. XXVI, No. 92 , 623-655.
Brusca, I. (1997). The Usefulness of Financial Reporting in Spanish Local
Governments. Financial Accountability & Management , pp. 17-34, Volume 13,
Issue 1.
Brusca, i., & Labrador, M. (1988). Analisis y Endeudamineto en corporaciones
Locales. Revista de Hacienda Local , pp. 581 597.
Brusca, I., & Montesinos, V. (2006). Are Citizens Significant Users of
Government Financial Information? Public Money & Management, Vol. 26, No.
4, pp. 205-209 , pp. 205-209.
Brusca, I., & Montesinos, V. (2005). The usefulness of local goberment finalcial
reporting for citizens . Workshoop of the CIGAR, St. Galln , pp.24.
Brusca, I., Labrador, M., & Montesinos, V. (2010). Elections and local
government management. 33rd European Accounting Association Annual
Congress, Estambul (TURQUA) .
Brusca, I., Montesinos, V., & Mora, L. (2013). El endeudamiento como factor
explicativo de la descentralizacin de servicios en los ayuntamientos
espaoles. Vol. XLI Nm. 153 . Spanish Journal of Finance and Accounting , pp
143-162.
Buchanan, J. M. (1967). La Ilusin fiscal en: La Hacienda Pblica en un contexto
democrtico. Madrid: Ed. Aguilar.

Buchanan, J., & Tullock, G. (1962). The calculus of consent: logical foundations
of constitutional democracy. Michigan, University of Michigan: Ed. Press.
Buchanan, J., & Wagner, R. E. (1977). Democracy in deficit. New York: Academic
Press.
Bunch, B. S. (1991). The effect of constitutional debt limits on state
governments' use of public authorities. Public Choice, Volume 68, Issue 1-3 , pp
57-69.
Cabass, F., Pascual, P., & Valles, J. (2007). The effectiveness of institutional
borrowing restrictions: Empirical evidence from spanish municipalities . Public
Choice, No. 131. , pp. 293-313.
Calderon, J., Orozco, M., & Villegas, A. (2002). Situacin Econmica y poltica
en Mxico. 1er Foro de Dialogo con la Sociedad Civil Mxico-Unin Europea , pp
15-20.
Carpizo Riva Palacio, C. I. (2012). Los efectos cruzados de la competencia
poltica sobre el endeudamiento: un anlisis emprico de la deuda estatal en
Mxico, 2003-2010 . Revista de Finanzas Pblicas. Vol. 4, no. 8 , pp. 181-220.
Cerda, R., & Vergara, R. (2007). Business Cycle and Political Election Outcomes:
New Evidence from The Chilean Democracy. Public Choice. Vol. 132, No. 1 y 2 ,
pp. 125-136.
Cerda, R., & Vergara, R. (2005). Government Subsidies and Political Elections:
Evidence For Chile. Universidad Catolica de Chile, N. 294, PUC .
Cioffi, M., Messina, G., & Tommasino, P. (2012). Parties, institutions and political
budget cycles at the municipal level. Banca DItalia, Eorosistema, Number
885 , pag 38.
Clotfelter, C. T. (1976). Public spending for higher education: an empirical test
of two hypoteses. Public Finance No. 31 , pp. 177-195.

Corts Fleixas, J. L. (abril de 2003). El Presupeusto como intrumento de gestin


pblica: del presupuesto por objetivos al precupuesto de recursos. Tess
Doctoral . Palma de Mallorca, Universitat de las Illes Balears, Espaa.
Cukierman, A., & Meltzer, A. H. (1986). A theory of ambiguity. Credibility and
inflation under discretion and asymmetric information. Econometrica , pp.10991128, Vol. 54, No. 5.
de la Cruz, C. (2003). La nueva gestin pblica en Mxico : un enfoque
prospectivo para la toma de decisiones y la planeacin estratgica del
gobierno. VIII Congreso Internacional del CLAD sobre la Reforma del Estado y
de la Administracin Pblica, Panam , pp. 28-31.
De Mello, L. R. (2001). Fiscal Decentralization and Borrowing Costs: the Case of
Local Governments. Public Finance Review 29(2) , pp. 108-138.
Dornbusch, R., Fischer, S., & Startz, R. (1988). Macroeconoma. Mexico:
McGraw-Hill.
Downs, A. (1957b). Teora Econmica de la accion Politica en una Democracia.
Revista Espaola de Ecoma, Vol 8, No. 2. Original 2008: An Economic Theory
of Political Action in a Democracy,The Journal of Political Economy, Vol. 65, No.
2. (Apr., 1957), pp. 135-150. , pp. 403-427.
Downs, A. (1957a). Teora Econmica de la Democracia. Madrid: Ed. Aguilar.
Drazen, A. (2000). The Political Business Cycles After 25 Years. University of
Maryland, Hebrew University of Jerusalem, and NBER. , pp. 75-138.
Drazen, A., & Eslava, M. (2005). Electoral Manipulation Via Expenditure
Composition:Theory and Evidence. NBER Working Paper , 11085.
Drazen, A., & Eslava, M. (2008 ). Electoral Manipulation via Voter-Friendly
Spending: Theory and Evidence. Journal of Development Economics, Volume
92, Issue 1. , pp. 39-52.

Drazen, A., & Eslava, M. (2003). The Political Business Cycle in Colombia on the
National and Regional Level. Archivos de Economa N 215. DNP .
Dye, R. (1988). Earnings Management in an Overlapping Generations Model.
Journal of Accounting Research No. 26, Vol 2. , pp. 195-235.
Escudero Fernndez, P. (Mayo de 2002). ENDEUDAMIENTO,
DESCENTRALIZACION DE SERVICIOS Y CICLOS POLITICOS PRESUPUESTARIOS,
EL CASO DE LOS AYUNTAMIENTOS CATALANES. Barcelona, Bellaterra, Espaa:
Tesis Doctoral.
Escudero, F. P., & Prior, J. D. (2002). Endeudamiento y Ciclos Polticos
Presupuestarios: el caso de los Ayuntamientos Catalanes. Universitat
Autnoma de Barcelona, Departament d'economia de l'empresa, Documents
de treball , pp 44.
Escudero, P. (2002). Endeudamiento, Decentralizacin de Servicios y Ciclos
Politicos Presupuestarios: El caso de los Ayuntamientos Catalanes. Barcelona,
Es.: Tesis Doctoral. Departament d Economa l Empresa.
Escudero, P., & Prior, D. (2003). Anlisis del Endeudamiento y Efectos de su
Control en las Corporaciones Locales. X ENCUENTRO DE ECONOMA PBLICA,
Tenerife , pp 21.
Eslava, M. (2006a). Ciclos polticos de la poltica fiscal con votantes opuestos al
dficit. El caso colombiano. El Trimestre Econmico, vol. LXXIII (2) 290 , pp.
289-336.
Eslava, M. (2005). Political Budget Cycles or Voters as Fiscal Conservatives?
Evidence from Colombia. Documentos CEDE 2005 (12) .
Eslava, M. (2006b). The Political Economy of Fiscal: Survey. Inter-American
Development Bank, Working Paper #583 .
Farnham, P. G. (1985). Re-Examining Local Debt Limits: A Disaggregated
Analysis. Southern Economic Journal, Vol. 51, No. 4 , pp. 1186-1201.

Fearon, J. (1999). Electoral Accountability and the Control of Politicians:


Selecting Good Types Versus Sanctioning Poor Performance. En A. Przeworski,
S. C. Stokes, & B. Manin, Democracy, Accountability, and Representation (pg.
364). New York: Cambridge University Press.
Feld, L., & Kirchgssne, G. (2001). Does Direct Democracy Reduce Public Debt?
Evidence from Swiss Municipalities. Public Choice No. 109 , pp. 347-370.
Fernandez de Mantilla, L., & Flores, P. K. (2008). Qu evala el ciudadano al
momento de votar?, Algunas apreciaciones desde el Enfoque Racional.
Reflexin Poltica, Vol 10, N19 , pp. 196-204.
Fernndez Llera, R., Cantarero Prieto, D., Garca Valias, M. d., & Pascual Sez,
M. (2004). Factores determinantes del endeudamiento de los Entes Locales.Una
aplicacin al caso espaol. XI Encuentro de Economia Pblica .
Franco, V. E., & Solis, A. M. (2010). Impacto del Endeudamiento pblico estatal
sobre la inversin productiva en Mxico, 1993-2006. INDETEC , pp. 299-327.
Frey, B., & Scheneider, F. (1978). A model of polic- economic behaviour in the
United Kingdom. Economic Journal No. 88 , pp. 243-253.
Frey, B., & Schneider, F. (1988). Politico-Economic Models of Macroeconomic
Policy: A Review of the Empirical Evidence. En 1. editado por Thomas D. Willett,
Political, Bussiness Cycles; Cap. 9 (pgs. pp. 239-275). USA: Ed. Duke
University Press.
Galli, E., & Rossi, S. (2002). Political Budget Cycles: The Case of the West
German Lnder. Public Choice, No. 110 , pp. 283-303.
Galli, E., & Villani, M. (2011). Public spending and budget cycles in the Italian
regions : an empirical analysis. Journal of public finance and public choice :
PFPC. - Rome : Gangemi Publ.Vol. 28.2010, 2/3 , pp. 167-177.

Gmez, C. (2010). El Ciclo Poltico y la Economa Mexicana. Monterrey, N.L.:


Universidad Autnoma de Nuevo Len.
Gmez, C. (2006). The Political Cycle and the Mexican. Ph.D. Dissertation.
Escuela de Graduados en Administracin de Empresas (EGADE). ITESM.
Proquest UMI Number 3242710 .
Gmez, C. (2006). The political cycle and the Mexican economy. Instituto
Tecnolgico y de Estudios Superiores de Monterrey , 123.
Gmez, C., & Botello, J. (1987). La influencia del Ciclo Presidencial en la
Economa Mexicana: Un ejercicio economtrico con variables dummy. En R.
Paniagua, & J. Lechuga, El Dilema de la Economa Mexicana: Ensayos de
Interpretacin (pg. 237). Mxico: Universidad Autnoma Metropolitana,
Ediciones de Cultura Popular.
Gmez, C., & Ibarra, A. (2006). El ciclo poltico oportunista el gasto de los
estados mexicanos. Gestin y Poltica Pblica. Vol XVIII, No. 1 , pp. 27.
Gmez, C., & Ibarra, Y. A. (2009). El ciclo poltico oportunista y el gasto de los
estados mexicanos. Gestin y poltica pblica, Vol 18 No1 , pp. 39-65.
Gmez, G. C., & Amarillas, U. V. (2011). Poltica Econmica o Economa Poltica:
El ciclo poltico presupuestal en Mxico. Cofactor, Mxico D.F. Volumen II, No.
3 , pp. 71-96.
Garca, I., Prado, J., & Cuadrado, B. (2011). Do progressive goverments
undertake different debt burdens? Partisan vs. Electoral cycles. Revista de
contabilidad, ISSN 1138-4891, Vol. 14, N 1 , pp. 29-57.
Gemmell, N., Morrissey, O., & Pinar, A. (1999). Fiscal illusion and the demand
for government expenditures in the U.K. European Journal of Political Economy,
vol.15 , pp. 687-704.
Gonalves, V. L., & Veiga, F. J. (2007). Does opportunism pay off? Economics
Letters, Elsevier, vol. 96(2) , pp. 177-182.

10

Gonzlez, I. (2012). Gasto y Deuda Pblica en Amrica Latina: indicadores del


Sector Pblico. CEPAL- Instituto Latinoamericano y del Caribe de Planificacin
Econmica y Social (ILPES) , p. 31.
Gonzlez, M. d. (2002). Do Changes in Democracy Affect the Political Budget
Cycle? Evidence from Mexico. Review of Development Economics, Vol 6 (2) ,
204-224.
Gonzlez, M. d. (2000). On Elections, Democracy, and Macroeconomic Policy
Cycles: evidence from Mxico. Work. Pap., Dept. Econ., Princeton University.
Griffiths, I. (1988). Contabilidad Creativa: cmo hacer que los beneficios
aparezcan del modo ms favorable. Bilbao: Ediciones Deusto.
Guillamn, M. D., Benito, B., & Bastida, F. (2011). Evaluacin de la deuda
pblica local en Espaa. Revista espaola de financiacin y contabilidad, Vol.
XL, no. 150 , pp. 251-285.
Hagen, T., & Vabo, S. (2005). Politicial Characteristics, Institutional Procedures
and Fiscal performance: panel data analyses of Norwegian local governments,
1995-1998. European Journal of Political Research, vol. 44 , pp43-64.
Healy, P., & Wahlen, J. (1999). A review of the earnings management literature
and its implications for standard setting. Accounting Horizons No. 13 , pp.365383.
Hernndez Mota, J. L. (2011). Dficit pblico e incertidumbre: causa,
consecuencia o remedio de la inestabilidad financiera? Economa Informa No.
369 .
Hibbs, A. D. (1987). The American Political Economy: Macroeconomics and
Electoral Politics in the United States. Estados Unidos: Cambridge, MA: Harvard
University Press.
Hibbs, D. A. (1992). Partisan Theory after fifteen years. European Journal of
Political Economy. , pp. 361-373.

11

Hibbs, D. A. (1989). The Political Economy of Industrial Democracy. En J. H.


Nagel, Policy Analysis and Management (pgs. pp. 57-61). Pennsylvania, United
State of America: ed. Maureen Pirog.
Hibbs, D. (1977). Political Parties and Macroeconomic Policy. The American
Political Science Review, Vol. 71. , pp. 1467-1487.
ILPES (2004). Las innovaciones en materia presupuestaria. Panorama de la
Gestin Pblica No. 1 , pp. 99-196.
IMF, I. M. (2012a). A Survey of Experiences with Emerging Market Sovereign
Debt Restructurings. Prepared by the Monetary and Capital Markets
Department .
IMF, I. M. (2012b). Modernizing the Framework for Fiscal Policy and Public Debt
Sustainability Analysis. Prepared by the Fiscal Affairs Department and the
Strategy, Policy, and Review Department .
Jensen, M. C., & Meckling, W. T. (1976). Theory of the Firm: Managerial
Behaviour, Agency Cost and Owners hip Structure. Journal of Financial
Economics, No. 3 , pp 305-360.
Kalecki, M. (1943). Political aspects of full employment. Political Quarterly , pp.
322-331.
Katsimi, M., & Sarantides, V. (2012). Do elections affect the composition of
fiscal policy in developed, established democracies? . Public Choice, No. 151
(1-2) , pp. 325-362.
Khemani, S. (2004). The Political Economy of Equalization Transfers.
International Center for Public Policy, Andrew Young School of Policy Studies,
Georgia State University in its series International Center for Public Policy
Working Paper Series, at AYSPS, GSU with number paper 413 , pp. 15.
Kiewiet, D. R., & Szakaly, K. (1996). Constitutional Limitations on Borrowing: An
Analysis of State Bonded Indebtedness. Oxford Journals, Economics & Law, Jnl.
of Law, Economics, and Organization, Volume 12, Issue 1 , pp. 62-97.
12

Kinto Reyes, M. (2014). Porqu se endeudan los gobiernos estatales en


Mxico? Recuperado el 30 de octubre de 2014, de Centro de Estudios de las
Finanzas Pblicas:
http://www.cefp.gob.mx/portal_archivos/convocatoria/pnfp2014/segundolugarp
nfp2014.pdf
Klomp, J., & de Haan, J. (2009). Political Budget Cycles and Election Outcomes.
Paperto the EEA-ESEM 2009. In www.eea-esem.com .
Kneebone, R., & McKenzie, K. (2001). Electoral and Partisan Cycles in Fiscal
Policy: An Examination of Canadian Provinces. International Tax and Public
Finance No 5-6, Vol 8 , pp. 753-774.
Kraemer, M. (1997). Electoral Budget Cycles in Latin America and the
Caribbean: Incidence, Causes, and Political Futility. IDB Working Paper No. 291 ,
pp. 34.
Lago-Peas, I., & Lago-Peas. (2008). Explaining budgetary indiscipline:
evidence from spanish municipalities . Public Finance and Management, Vol 8,
No. 1 , pp. 36-69.
Letelier, L. E. (2010). Theory and evidence of municipal borrowing in Chile.
Public Choice , DOI 10.1007/s11127-010-9596-7.
Levaggi, R., & Zanola, R. (2003). Flypaper Effect and Sluggishness: Evidence
from Regional Health Expenditure in Italy. International Tax and Public Finance
10(5) , pag. 535-547.
Levitt, S. D., & Snyder, J. M. (1997). The Impact of Federal Spending on House
Election Outcomes. The Journal of Political Economy, Vol 105, No. 1 , pp30-53.
Lewis-Beck, M. S., & Skalaban, A. (1989). Citizen Forecasting: Can Voters See
Into the Future? British Journal of Political Science, No.19 , 46-53.
Limbeck, A. (1976). Stabilization Policy in Open Economies with Endogenous
Politicians. American Economic Review, No. 2, Vol. 66 , pp. 1-19.

13

Lopez Uribe, M. d. (2013). Roads or Schools? Political Budget Cycles with


different types of voters. MPRA Paper No. 50529, posted 11, University Library
of Munich, Germany .
Lpez, H. (2002). La Economa en el 2 Informe del Presidente Vicente Fox o la
Contabilidad Creativa a la Mexicana. Revista Coyuntura, No. 111 .
Losada, C. (1997). Procesos de modernizacin de las Administraciones Pblicas.
Contenidos y estrategias de reforma. Gestin y Anlisis de Polticas Pblicas,
No. 7-8 , pp.95-101.
Lucas, R., & Stokey, N. (1983). Optimal Fiscla and monetary policy in an
economy without capital. Journal or Monetary Economics, No. 12 , pp. 55-94.
MacRae, C. (1977). A political model of the business cycles . Journal of Political
Economy, No. 85 , pp. 239-264.
Magaloni, B. (2000). Institutions, Political Opportunism and Macroeconomic
Cycles: Mxico 1970-1998. Working Paper, Stanford University.
McEachern, W. (1978). Collective Decision Rules and Local Debt Choice: A test
of the Median-Voter Hipothesis. National Tax Journal, Vol 31, No. 2 , pp. 129136.
Meltzer, A., & Richard, S. (1981). A Rational Theory of the Size of the
Government. Journal of Political Economy, No. 89 , pp. 914-927.
Metcalf, G. E. (1991). The Role of Federal Taxation in the Supply of Municipal
Bonds: Evidence From Municipal Governments. National Tax Journal, Volume
XLIV, No. 4, Part 1 .
Milesi-Ferreti, G. (1995). Do good or do well? Public debt management in a twoparty economy. Economics and Politics, vol.7, No. 1 , pp. 59-78.
Milesi-Ferreti, G., & Spolaore, E. (1994). How cyclical can an incumbent be?
Strategic policy in a model of government spending. Journal of Public
Economics, vol. 55 , pp. 121-140.

14

Misiolek, W., & Elder, H. W. (1988). Tax structure and the size of government: an
empirical analysis of the fiscal illusion and fiscal stress arguments. Public
Choice No. 57 , pp. 233-245.
Mitchell, W. E. (1967). The effectiveness of debt limit on state and local
government borrowing. The Bulletin, 45, New York University: Institute of
Finance .
Montemayor, G. O. (2003). Determiantes del endeudamiento subnacional. Un
estudio para los estados y municios de Mxico, 1993-1999. Ensayos Revista de
Economia, vol. XXII, issue 1 , pp. 35-88.
Montero, R. (2010). Panel dinmico. Documentos de Trabajo en Economa
Aplicada. Universidad de Granada, Espaa .
Monterrey, J. (1997). Entre la Contabilidad Creativa y el delito contable: la
visin de la Contabilidad privada. Trabajo presentado en el V Seminario Carlos
Cubillo, U. Autnoma de Madrid .
Moreno, J. C. (2007). Gasto Pblico y Elecciones: Una explicacin Politica de la
Asignacion de los Presupuestos Municipales en Mxico. Redalyc, Vol XLVII, NO.2
, pp. 408-434.
Mueller, D. C. (1976). Public Choice: A Survey. Journal of Economic Literature,
vol. 14, , pp. 395 - 433.
Musgrave, R. (1966). Principles of Budget Determination. En H. Camson, & W.
Henderson, Public Finance: Selected Readings (pgs. pp. 15-27). NY. EEUU:
Random House.
Naser, K. (1993). Creative Financial Accounting: its nature and use. London: Ed.
Prentice-Hall.
Nordhaus, W. D. (1989). Alternative Approaches to the Political Business Cycle.
Brookings Papers on Economic Activity, No.2 , pp. 1-68.

15

Nordhaus, W. (1975). The Political Business Cycle. Review of Economic Studies,


42 , pp. 169-190.
Nuez Barba, E. (2010). Por qu es importante la calificacin crediticia
municipal. Revista Hacienda Municipal. Instituto para el Desarrollo Tcnico de
las Haciendas Pblicas (INDETEC), NO. 111 , pp 17-30.
OCDE. (2011). Estudios econmicos de la OCDE: Mxico 2011. Recuperado el 3
de julio de 2012, de OECD Publishing:
http://dx.doi.org/10.1787/9789264115934-es
Oszlak, O. (1999). Quemar las naves (o cmo lograr reformas estatales
irreversibles). Trabajo presentado al IV Congreso Internacional del CLAD,
Mxico , pp. 23.
Pascual, P., Cabases, F., & Ezcurra, R. (2008). Financiacin, restricciones
institucionales y endeudamiento: Una anlisis con microdatos de los municipios
de Navarra. XV Encuentro de Economa Pblica, Salamanca .
Peacock, A., & Wiseman, J. (1979). Approaches to the Analysis of Government
Expenditure Growth. Public Finance Quarterly, No.7 , pp. 3-23.
Peltzman, S. (1992). Voters as fiscal conservatives . Quarterly Journal of
Economics, No 107 , pp. 327-361.
Prez Lpez, G. P. (2014). Operaciones fuera de presupuesto (off budget),
factores polticos y deuda municipal. Un estudio emprico aplicando una
metodologa de datos de panel. Gestin y Poltica Pblica VOLUMEN XXIII .
NMERO 1 .
Prez Lpez, G., Plata Daz, A. M., Zafra Gmez, J., & Lpez Hernndez, A. M.
(2013). Deuda viva municipal en un contexto de crisis econmica: anlisis de
los factores determinantes y de las formas de gestin. Spanish Journal of
Fanance and Accounting, Vol 16, Iss 2 , Pp 83-93 .

16

Persson, T., & Svevsson, L. (1989). Why a Stubborn Conservative would Run a
Deficit: Policy with Time- Inconsistent Preferences. The Quarterly Journal of
Economics, Vol. 104, No. 2 , pp. 325-345.
Persson, T., & Tabellini, G. (2002). Do Electoral Cycles Differ Scross Political
Systems?. Stockolm University .
Persson, T., & Tabellini, G. (1990). Macroeconomic Policy, Credibility and
Politics. New York: Harwood Academic Publishers GmbH.
Pogue, T. (1970). The effect of debts limits: some new evidence. National Tax
Journal, 23 (1) , pp. 36-49.
Pommerehne, W., & Schneider, F. (1978). Fiscal illusion, political institutions and
local public spending. Kyklos, No. 31 , pp. 381-408.
Price, S. (1997). Political business cycles and macroeconomic credibility: A
survey. Public Choice, no. 92 , pp. 407-427.
Przeworski, A. (1998). Acerca del diseo del Estado: una perspectiva principalagente. Revista Argentina de Ciencia Poltica, Buenos Aires, EDUDEBA, No. 2 .
Przeworski, A., & Stokes, S. C. (1995). Citizen Information and Government
Accountability: What Must Citizens Know to Control Politicians? Paper prepared
for delivery at the 1995 Annual Meetings of the American Political Association,
The Chicago Hilton, August 31-September 1 .
Ramirez Rodriguez, R., & Erquizio, E. A. (2012). Anlisis del ciclo poltico
electoral a partir de variables de gasto pblico por entidad federativa en
Mxico, 1993-2009. Paradigma econmico No. 2 , pp. 5-27.
Ramrez, A. (2003). Evidencia emprica acerca de los determinantes polticos e
institucionales del endeudamiento municipal en Mxico. Gaceta de Economa,
nm. 17.
Ratcliffe, T. (1979). Financia! Reporting Framework for Accounting in the Publc
Sector. The Government Accountants Journal , pp. 44-52.

17

Rogoff, K. (1990). Equilibrium Political Budget Cycles. American Economic


Review 80 (1) , pp. 21-36.
Rogoff, K., & Sibert, A. (1988). Elections and Macroeconomic Policy Cycles.
Review of Economic Studies , pp 1-16, January.vol. 55(1).
Rogoff, K., & Sibert, A. (1988). Equilibrium Political Business. Review of
Economic Studies, vol. 55 , pp. 1-16.
Rosemberg, J. (1992). Rationality and the political business cycle: The case of
local government. Public Choice, 73 , pp 71-82.
Sakurai, S. N., & Menezes-Filho, N. (2011). Opportunistic and partisan election
cycles in Brazil: new evidence at the municipal level. Public Choice No. 148 ,
pp.233-247.
Sakurai, S., & Menezes-Filho, N. (2008). Fiscal policy and reelection in Brazilian
municipalities. Public Choice, No 137, (1,2) , pp. 301-314.
Samuelson, P., & Nordhaus, W. D. (1992). ECONOMA. Mexico. Decimoctava
Edicin, Centro de Investigacin y Docencia Econmicas (CIDE): McGraw-Hill.
Snchez Gonzlez, J. J. (1998). Administracin Pblica y Reforma del Estado en
Mxico. Mxico: Instituto Nacional de Administracin Pblica (INAP).
Snchez Mier, M. (2011). Endeudamiento y ciclo poltico-presupuestario:
aplicacin a los municipios asturianos. Presupuesto y Gasto Pblico No. 65 , pp.
75-96.
Shadbegian, R. J. (1999). The Effect of Tax and Expenditure Limitatation on the
Revenue Structure of Local Government, 1962-87 . EBSCO, HOST, Vol 52. Issue
2 , pp 221-237.
Schipper, K. (1989). Commentary on earnings management. Accounting
Horizons, No. 3, Vol.4 , pp. 91-102.
Schneider, J. S. (2003). Competencia electoral con dos niveles de Gobierno: Un
rol activo para la oposicin. Universidad del CEMA , 41.
18

Schuknecht, L. (1996). Political business cycles and fiscal policies in developing


countries. Kyklos, No. 49. vol. 2 , pp. 155-170.
Sedmihradsk, L., Kubk, R., & Haas, J. (2011). Political Business Cycle in Czech
Municipalities. Prague Economic Papers, Vol. 1 , pp. 59-70.
Seitz, H. (2000). Fiscal Policy, deficits and politics of subnational governments:
The case of the German Laender. Public Choice, Vol. 102 , pp. 183-218.
Selume, A. N. (2008). Ciclos en la composicin del gasto municipal y retorno
electoral. Chile, Chile: Pontificia Universidad Catolica de Chile, Instituto de
Econmia .
Shadbegian, R. J. (1999). The Effect of Tax and Expenditure Limitatation on the
Revenue Structure of Local Government, 1962-87 . EBSCO, HOST, Vol 52. Issue
2 , pp 221-237.
Shi, M., & Svensson, J. (2000). Political Business Cycles in Developed and
Developing Countries.The World Bank Working Paper.
Shi, M., & Svensson, J. (2003). Political Budget Cycles: A Review of Recent
Developments. Nordic Journal of Political Economy , pp. 67-76.
Shi, M., & Svensson, J. (2006). Political Budget Cycles: Do They differ across
countries and why? . Journal of Public Economics, No. 90 , pp. 1367-1389.
Sigelman, L. (11 de 2006). The American Political Science Association (APSA).
(C. U. Press, Ed.) Recuperado el 15 de 06 de 2012, de
http://www.apsanet.org/imgtest/APSRNov06Top20.pdf
Sosa, E. W. (1999). Tpicos de Econometra Aplicada (Notas de Clase). Trabajo
Docente Nro. 2, Universidad Nacional de La Plata , pp. 1-78.
Suharnoko Sjahrir, B., Kis-Katos, K., & Schulze, G. G. (2013). Political Budget
Cycles in Local Indonesia. Economics Letters , vol. 120, Nmero 2 , PP. 342-345.
Suleiman, E. (2000). Es Max Weber realmente irrelevante? Gestin y Anlisis
de Polticas Pblicas, No. 17-18 .
19

Tufte, E. R. (1978). Political Control of the Economy. New Jersey, United States
of America: Princenton University.
Uribe Gomez, J. C. (1994). Aspectos Generales de la Deuda Pblica Municipal y
sus inscripciones en el Registro de Obligaciones y Emprstitos de Entidades
Federativas y Municipios. Hacienda Municipal, Guadalajara Jalisco, Indetec,
Num. 47 , pp. 48-52.
Valls, J. (2002). Un modelo explicativo de las causas Del endeudamiento
autonmico. El impacto de los lmites de la Ley orgnica de financiacin de las
comunidades autnomas. Revista Galega de Economa, vol. 11, nm. 1 .
Valles, J., Cabass, F., & Pascual, P. (2005). Un anlisis con microdatos de la
normativa de control del endeudamiento local. Papeles de trabajo del Instituto
de Estudios Fiscales, Serie Economa, 8 , pag. 5-51.
Vsquez-Ruz, H. A., Rivas Cueto, R., & Diaz Hernandez, R. (2013). Evidencia
sobre el Ciclo Politico-Econmico en la Republica Dominicana. REDALYC,
Ciencia y Sociedad, vol. 38, nm. 2, 2013,Ciencia y Sociedad, vol. 38, nm. 2 ,
pp. 293-320.
Veiga, F. J., & Veiga, L. (2007b). Does opportunism pay off? Economics Letters,
96(2) , pp. 177-182.
Veiga, F. J., & Veiga, L. (2007a). Political Business Cycles at the Municipal Level.
Public Choice, Vol. 131, Nos. 1-2 , 45-64.
Vergne, C. (2009). Democracy, elections and allocation of public expenditures
in developing countries. European Journal of Political Economy, No. 25 (1) , pp.
63-77.
Vicente, C., Ros, A. M., & Guillamn, M. D. (2013). Voting behavior and budget
stability. Revista de Contabilidad Spanish Accounting Review 16 (1) , pp 4652.
Vila i Vila, J. (2012). El endeudamiento de los municipios Una cuestin de
comportamiento poltico? Presupuesto y Gasto Pblico No. 66 , 199-216.
20

Vila i Vila, J. (2010). Endeudamiento, Gastos de Inversion y Ciclos Poltico


Presupuestario en las Haciendas Locales: el caso de los Ayuntamientos
Valencianos. XVII Encuentro de Economa Pblica, 3-4 de febrero, Murcia. , pg.
82.
Von Hagen, J. (1991). A note on the empirical effectiveness of formal fiscal
restraints. Journal of Public Economics, Volume 44, Issue 2, , pp 199210.
Wagner, R. E. (1976). Revenue structure, fiscal illusion and budgetary choice.
Public Choice, No. 25 , pp. 45-61.
Watts, R., & Zimmerman, J. (1986). Positive Accounting Theory. London:
Englewood Cliffs. NJ: Prentice Hall.
Watts, R., & Zimmerman, J. (1978). Towards a positive theory of the
determination of accounting standards. The Accounting Review, Vol. 53, No. 1 ,
pp. 112-134.
Wicksell, K. (1896). A New Principle of Just Taxation. En R. Musgrave, & R.
Peacock, Classics in the Theory of Public Finance (pgs. pp. 72-18). NY. EEUU:
St. Martins Press.
Zafra Gomez, J. L., Plata Daz, A. M., Prez Lopez, G., & Lpez Hernndez, A. M.
(2011). Influencia de los factores econmicos-finncieros, polticos y de las
formas de gestin sobre el nivel de deuda en las entidades locales usando una
metodologa de datos de panel. XVIII Encuentro de economa pblica, 2011 .
Zafra, G. J., Plata, A. M., & Perez, L. G. (2010). Factores Determinantes de la
Deuda Viva en los Ayuntamientos. Una Aplicacion al Caso Espaol. Asociacion
Espaola de Contabilidad y Administracion de Empresas, 129F , pp. 18.
Zafra, G., Lopez, H. A., & Hernandez, B. A. (2009A). Developing an alert system
for local governments in financial crisis. Public Money & Management , pp. 175181.
Zimmerman, J. (1977). The Municipal Accounting Maze: An Analysis of Political
Incentives. Journal of Accounting Research. , pp. 107-144.
21

22

Você também pode gostar