{"id":50863,"date":"2023-12-01T17:30:41","date_gmt":"2023-12-01T16:30:41","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/stabilitaetskonforme-beruecksichtigung-nachhaltiger-oeffentlicher-investitionen\/"},"modified":"2024-11-07T05:47:31","modified_gmt":"2024-11-07T04:47:31","slug":"stabilitaetskonforme-beruecksichtigung-nachhaltiger-oeffentlicher-investitionen","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/50863\/","title":{"rendered":"Stability-oriented Accounting of Sustainable Public Investment"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-50863","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The fiscal framework in the European Union stipulates substantial restrictions for the member countries. Attributable to restrictive fiscal rules to constrain deficits, government investment projects may be too small or postponed, especially as accounting standards of the SNA do not allow investment spending to be booked accrual. Yet, member countries frequently try to circumvent these restrictions through creative accounting and off-budget entities. A \"Golden Rule\" that limits government deficits to net investment expenditure would both encourage investment and warrant public decision making neutrality regarding the mode of provision of investment goods. However, such a model is not applicable to all types of public investment. Accounting rules of the new budget law in Austria would be compatible with an accordingly revised fiscal rule.","onlinedate":"2017-09-01 02:00:00","lang":"German","publication_series":"","publication_date":"20170201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"108","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":369470,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500,3481],"collaboration":"","persons":[3792,3731,3865],"persons_data":"[{\"personId\":3792,\"personName\":\"Hans Pitlik\",\"organisationNames\":[]},{\"personId\":3731,\"personName\":\"Michael Klien\",\"organisationNames\":[]},{\"personId\":3865,\"personName\":\"Stefan Schiman\",\"organisationNames\":[]}]","clients":[10670],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[\"Czaloun Astrid\",\"Riegler Maria\",\"Sutrich Andrea\",\"Weing\u00e4rtler Michael\"]","scientific_review":"[\"Scheiblecker Marcus\"]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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