@misc{Bitner_Michał_Local_2012, author={Bitner, Michał and Cichocki, Krzysztof}, copyright={Creative Commons Attribution BY 4.0 license}, address={Warszawa}, journal={Raport Badawczy = Research Report}, howpublished={online}, year={2012}, publisher={Instytut Badań Systemowych. Polska Akademia Nauk}, publisher={Systems Research Institute. Polish Academy of Sciences}, language={eng}, abstract={The article concerns a comparative analysis of local government finance in selected countries on the basis of uniform data published by international institutions. The finances of entire local government sectors were analyzed, including local governments and various institutions of the local government sector in the period 1999-2011 (13 years). The approach uses the same data base for all institutions of the sector in EU and OECD countries, the same methodology of national accounts and enables investigation of debt and deficit consistently with the EU procedure of excessive deficit. All EU countries and countries of the Organization for Economic Co-operation and Development (OECD), such as Norway, the USA and Japan, were studied. Results for selected EU countries were presented.}, title={Local government investment and debt in select OECD countries over 1999-2011}, type={Text}, URL={http://www.rcin.org.pl/Content/110588/PDF/RB-2012-49.pdf}, keywords={Finanse publiczne, Public finance, Local government finance, Finanse samorządu terytorialnego}, }