I worked at Erasmus University Rotterdam an some universities in the USA, Australia and Eastern Europe. Also, I founded the journal Public Finance and Management in 2001 and served as editor until 2021. Address: PO Box 137
3350 AC Papendrecht
Netherlands
In the early 1990s, Europe changed considerably in a short space of time. In Central and Eastern ... more In the early 1990s, Europe changed considerably in a short space of time. In Central and Eastern Europe Communism collapsed, while in Western Europe the European Union was changing more gradually. It was broadened by the accession of more and more member states and by the growing number of associated countries. Although deepening proves to be a more difficult process, the move to Economic and Monetary Union (EMU) may be instrumental in fostering further integration. The criteria for admission to EMU are nonsensical from the economic perspective, but they do make sense from the public administration perspective. So far, European integration has mainly been economic in nature. Integration that goes beyond economics is far more difficult and will require much more time and effort to be achieved. Although European nations are jerkily moving toward the status of states, they still have a long way to go. The position of European states will remain to be different from that of the United S...
Journal of Public Budgeting, Accounting & Financial Management, 1996
Budgets have to meet a number of principles in order to fulfil their functions properly. This pap... more Budgets have to meet a number of principles in order to fulfil their functions properly. This paper focuses on two of these budget principles. First, it addresses the principle of unity and universalism, and in particular, discusses the issue of earmarking receipts. It is concluded that most of the perceived benefits of special fund accounting do not occur in practice. Second, the paper deals with the principle of an efficient division of the budget. It is concluded that the credibility of the main argument in term of a capital budget, being that it reinforces the allocation function of the budget, is questionable.
Journal of Public Budgeting, Accounting & Financial Management, 2010
Most countries have established a General Accounting Office (GAO) to evaluate the effectiveness a... more Most countries have established a General Accounting Office (GAO) to evaluate the effectiveness and efficiency of central government’s policies. A similar office on the local government level is usually lacking. From early 2006, however, local governments in the Netherlands have been legally required to establish an accounting office or committee. These offices and committees aim at reinforcing the local council’s position relative to that of the municipal executive (the mayor and aldermen). The tasks of a local accounting office or committee include monitoring and evaluating the efficiency and effectiveness of local governments’ policies. The office/committee is independent and determines its own working program. This paper reviews the diversity of local accounting offices/committees and the experience in the first years of their existence.
South African Journal of Economic and Management Sciences, 2001
In this paper, I will focus on the current situation with regard to globalisation from a historic... more In this paper, I will focus on the current situation with regard to globalisation from a historical perspective, while I will also look at possible future developments. The term globalisation appeared in a dictionary for the first time in 1961, but the concept of globalisation is not always clear. According to Levitt (1993) a global corporation "operates (...) as if the entire world (or major regions of it) were a single entity; it sells the same things in the same way everywhere". This describes a problem of some of US companies operating in foreign markets rather than to define globalisation meaningfully. Globalisation is sometimes viewed as synonymous to internationalisation, increasing international interdependence, or as a development towards relations acquiring relatively distanceless and borderless qualities. I interpret globalisation as economic integration of countries in the world economy on the basis of open markets and free movement of goods, services, workers ...
This article reviews the results of an investigation into public- and private- sector pay that wa... more This article reviews the results of an investigation into public- and private- sector pay that was recently carried out in the Netherlands. The methodology is unique because the study includes aspects of compensation other than the paycheck and because it measures compensation both on the job and after disability, unemployment, and retirement. Moreover, pay differentials arising from determinants not connected with the job are reduced by standardization. As a result, "standardized "people in comparable jobs are compared. The study concludes that approximately two-thirds ofgovernment workers earn less than their private-sector counterparts, while this pay gap increases according to job level. However, a trade-off seems to exist between pay on and off the job, because the pay gap in the active period is partly compensated for by higher compensation in case of unemployment of public-sector workers.
Journal of Public Budgeting, Accounting & Financial Management, 2008
The rapid growth of Chinese tax revenues in the past decade is often considered “unnatural” relat... more The rapid growth of Chinese tax revenues in the past decade is often considered “unnatural” relative to GDP growth. In this paper we investigate this seemingly unnatural growth by presenting different models of the relationship between the annual growth of tax receipts and GDP. The models show different results. We also analyze various factors related to the transition from a centrally planned economy to a market economy, in particular the biased GDP calculation method, changes of the economic structure, tax policy changes and reinforcement of the tax administration. If we eliminate the impact of these factors we find that the growth of Chinese tax revenues is not unnatural, but by and large in line with the growth of GDP.
This paper addresses the run up to the recent European Union enlargement. It considers the access... more This paper addresses the run up to the recent European Union enlargement. It considers the accession of 10 Eastern European countries in view of the pre-existing economic conditions. The paper also raises the question how the new member states can tackle their deficit problems. In particular, the paper pays attention to the question at what point the emphasis should be placed on cut-ting expenditure rather than raising revenues. Furthermore, the paper ad-dresses tax capacity and tax effort in the new member states. Finally, the pa-per looks at possible negative relationships between corruption and tax effort on the one hand and corruption and foreign direct investments on the other.
Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting... more Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have ...
In the early 1990s, Europe changed considerably in a short space of time. In Central and Eastern ... more In the early 1990s, Europe changed considerably in a short space of time. In Central and Eastern Europe Communism collapsed, while in Western Europe the European Union was changing more gradually. It was broadened by the accession of more and more member states and by the growing number of associated countries. Although deepening proves to be a more difficult process, the move to Economic and Monetary Union (EMU) may be instrumental in fostering further integration. The criteria for admission to EMU are nonsensical from the economic perspective, but they do make sense from the public administration perspective. So far, European integration has mainly been economic in nature. Integration that goes beyond economics is far more difficult and will require much more time and effort to be achieved. Although European nations are jerkily moving toward the status of states, they still have a long way to go. The position of European states will remain to be different from that of the United S...
Journal of Public Budgeting, Accounting & Financial Management, 1996
Budgets have to meet a number of principles in order to fulfil their functions properly. This pap... more Budgets have to meet a number of principles in order to fulfil their functions properly. This paper focuses on two of these budget principles. First, it addresses the principle of unity and universalism, and in particular, discusses the issue of earmarking receipts. It is concluded that most of the perceived benefits of special fund accounting do not occur in practice. Second, the paper deals with the principle of an efficient division of the budget. It is concluded that the credibility of the main argument in term of a capital budget, being that it reinforces the allocation function of the budget, is questionable.
Journal of Public Budgeting, Accounting & Financial Management, 2010
Most countries have established a General Accounting Office (GAO) to evaluate the effectiveness a... more Most countries have established a General Accounting Office (GAO) to evaluate the effectiveness and efficiency of central government’s policies. A similar office on the local government level is usually lacking. From early 2006, however, local governments in the Netherlands have been legally required to establish an accounting office or committee. These offices and committees aim at reinforcing the local council’s position relative to that of the municipal executive (the mayor and aldermen). The tasks of a local accounting office or committee include monitoring and evaluating the efficiency and effectiveness of local governments’ policies. The office/committee is independent and determines its own working program. This paper reviews the diversity of local accounting offices/committees and the experience in the first years of their existence.
South African Journal of Economic and Management Sciences, 2001
In this paper, I will focus on the current situation with regard to globalisation from a historic... more In this paper, I will focus on the current situation with regard to globalisation from a historical perspective, while I will also look at possible future developments. The term globalisation appeared in a dictionary for the first time in 1961, but the concept of globalisation is not always clear. According to Levitt (1993) a global corporation "operates (...) as if the entire world (or major regions of it) were a single entity; it sells the same things in the same way everywhere". This describes a problem of some of US companies operating in foreign markets rather than to define globalisation meaningfully. Globalisation is sometimes viewed as synonymous to internationalisation, increasing international interdependence, or as a development towards relations acquiring relatively distanceless and borderless qualities. I interpret globalisation as economic integration of countries in the world economy on the basis of open markets and free movement of goods, services, workers ...
This article reviews the results of an investigation into public- and private- sector pay that wa... more This article reviews the results of an investigation into public- and private- sector pay that was recently carried out in the Netherlands. The methodology is unique because the study includes aspects of compensation other than the paycheck and because it measures compensation both on the job and after disability, unemployment, and retirement. Moreover, pay differentials arising from determinants not connected with the job are reduced by standardization. As a result, "standardized "people in comparable jobs are compared. The study concludes that approximately two-thirds ofgovernment workers earn less than their private-sector counterparts, while this pay gap increases according to job level. However, a trade-off seems to exist between pay on and off the job, because the pay gap in the active period is partly compensated for by higher compensation in case of unemployment of public-sector workers.
Journal of Public Budgeting, Accounting & Financial Management, 2008
The rapid growth of Chinese tax revenues in the past decade is often considered “unnatural” relat... more The rapid growth of Chinese tax revenues in the past decade is often considered “unnatural” relative to GDP growth. In this paper we investigate this seemingly unnatural growth by presenting different models of the relationship between the annual growth of tax receipts and GDP. The models show different results. We also analyze various factors related to the transition from a centrally planned economy to a market economy, in particular the biased GDP calculation method, changes of the economic structure, tax policy changes and reinforcement of the tax administration. If we eliminate the impact of these factors we find that the growth of Chinese tax revenues is not unnatural, but by and large in line with the growth of GDP.
This paper addresses the run up to the recent European Union enlargement. It considers the access... more This paper addresses the run up to the recent European Union enlargement. It considers the accession of 10 Eastern European countries in view of the pre-existing economic conditions. The paper also raises the question how the new member states can tackle their deficit problems. In particular, the paper pays attention to the question at what point the emphasis should be placed on cut-ting expenditure rather than raising revenues. Furthermore, the paper ad-dresses tax capacity and tax effort in the new member states. Finally, the pa-per looks at possible negative relationships between corruption and tax effort on the one hand and corruption and foreign direct investments on the other.
Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting... more Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have ...
Public and Private Organizations and Public Finance, 2018
A selection of papers and abstracts presented at the 9th Global Conference,
Forum for Economists ... more A selection of papers and abstracts presented at the 9th Global Conference, Forum for Economists International. Amsterdam, May 19-22, 2017
A selection of papers and abstracts presented at the 5th Global Conference
Forum for Economists I... more A selection of papers and abstracts presented at the 5th Global Conference Forum for Economists International Amsterdam, May 29-June 1, 2015
Traditionally, three branches of government are distinguished in public finance: the allocation b... more Traditionally, three branches of government are distinguished in public finance: the allocation branch, the distribution branch and the stabilization branch. Although the first two branches apply to the EU budget, the third does not for two reasons. First, the EU is legally obliged to balance its budget. Second, the EU budget accounts for only 1% of the EU GNI. The EU can only play a role in fulfilling the stabilization function by policy coordination as it does in the framework of the Stability and Growth Pact. The EU’s revenue system has developed from national contributions (until 1971) to a system of own resources. The traditional own resources (in the form of customs and agricultural duties) were introduced in the early 1970s. The VAT-based own resource was introduced in 1970, although it did not yield revenues until 1979. In 1988, a GNI-based own resource was introduced. The GNI-based own resource is now the EU’s primary source of revenue. Therefore, the current revenue structure resembles the EU’s financing method as it existed before the own resources were introduced as there is hardly any difference between the national contributions from before 1971 and the GNI-based own resource. The share of agricultural spending in the EU budget continued to grow until the late 1980s, when it amounted to approximately two-thirds. However, the share of the CAP has gradually declined due to the implementation of other policies and is expected to amount to approximately one-third by 2013. The EU has agreed on a ceiling of 1.24% of EU GNI for the expenditure. The problem of budgetary balances has led to the introduction of a number of corrections in the EU budget, which have considerably reduced the simplicity and transparency of the EU’s funding system. Moreover, it seems questionable whether these correction mechanisms are still justified. In addition, the problem of budgetary balances has proved to be a serious obstacle to substantive budget reform.
A selection of papers and abstracts presented at the 5th Global Conference
Forum for Economists I... more A selection of papers and abstracts presented at the 5th Global Conference Forum for Economists International, Amsterdam, May 29-June 1, 2015
A selection of the papers presented at the3rd Global Conference of the Forum for Economists Inter... more A selection of the papers presented at the3rd Global Conference of the Forum for Economists International Amsterdam, May 31-June 3, 2013
A global Economy Proceedings 2011 Global Conference F4EI, 2011
The proceedings contain a selection of papers presented at the Forum for Economists International... more The proceedings contain a selection of papers presented at the Forum for Economists International's 1st Global Conference held in Amsterdam, September 24-25, 2011.
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Papers by M. Peter van der hoek
Forum for Economists International. Amsterdam, May 19-22, 2017
Forum for Economists International Amsterdam, May 29-June 1, 2015
The EU’s revenue system has developed from national contributions (until 1971) to a system of own resources. The traditional own resources (in the form of customs and agricultural duties) were introduced in the early 1970s. The VAT-based own resource was introduced in 1970, although it did not yield revenues until 1979. In 1988, a GNI-based own resource was introduced. The GNI-based own resource is now the EU’s primary source of revenue. Therefore, the current revenue structure resembles the EU’s financing method as it existed before the own resources were introduced as there is hardly any difference between the national contributions from before 1971 and the GNI-based own resource.
The share of agricultural spending in the EU budget continued to grow until the late 1980s, when it amounted to approximately two-thirds. However, the share of the CAP has gradually declined due to the implementation of other policies and is expected to amount to approximately one-third by 2013. The EU has agreed on a ceiling of 1.24% of EU GNI for the expenditure.
The problem of budgetary balances has led to the introduction of a number of corrections in the EU budget, which have considerably reduced the simplicity and transparency of the EU’s funding system. Moreover, it seems questionable whether these correction mechanisms are still justified. In addition, the problem of budgetary balances has proved to be a serious obstacle to substantive budget reform.
Forum for Economists International, Amsterdam, May 29-June 1, 2015