Abstract:Understanding fiscal health, also commonly referred to as financial condition, is key to sound decision making and the proper functioning of local government. Nonetheless there is no agreed upon way to measure fiscal health. We argue that the use of a conceptual framework is essential in furthering our understanding of measuring and assessing local government fiscal health. In this study we offer a framework and a set of financial accounting indicators visualizing fiscal health on the short and long term, taki… Show more
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