Fiscal Bills and Implementation Lags
Fiscal Bills and Implementation Lags

Author(s): Daniel Němec, Hana Lipovská
Subject(s): Government/Political systems, Political economy, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: fiscal discretion; fiscal procedure; government budget; implementation lags; Senate;
Summary/Abstract: The aim of this paper is to broaden our knowledge of the implementation lag and primarily to analyse the impact of bicameralism on it. For the aim of this research, an original dataset of fiscal discretionary bills and state budget bills was created. The dataset on the fiscal discretionary bills is based on the original list of discretionary government expenditures and revenues, which was compiled by the Czech National Bank. Our extended dataset covers 69 bills in total for the period 1994-2013. While standard implementation of fiscal discretionary measures takes 215 days, implementation without the Senate took only 143 days. The monocameral procedure used for the state budget bill takes just 103 days. For the aim of our research, we defined the original concept of fiscal procedure as a monocameral legislative process.

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