<abstract xmlns="http://www.w3.org/1999/xhtml">It was over a quarter of a century ago that information from the financial statements was used to benchmark the efficiency and effectiveness of local government in the US. With the global adoption of New Public Management ideas, benchmarking practice spread to the public sector and has been employed to drive reforms aimed at improving performance and, ultimately, service delivery and local outcomes. The manner in which local authorities in OECD countries compare and benchmark their performance varies widely. The methodology developed in this paper to rate the relative financial performance of Irish city and county councils is adapted from an earlier assessment tool used to measure the financial condition of small cities in the US. Using our financial performance framework and the financial data in the audited annual financial statements of Irish local councils, we calculate composite scores for each of the thirty-four local authorities for the years 2007–13. This paper contributes composite scores that measure the relative financial performance of local councils in Ireland, as well as a full set of yearly results for a seven-year period in which local governments witnessed significant changes in their financial health. The benchmarking exercise is useful in highlighting those councils that, in relative financial performance terms, are the best/worst performers.</abstract>

Benchmarking the financial performance of local councils in Ireland

<abstract xmlns="http://www.w3.org/1999/xhtml">The introduction of the Local Property Tax (LPT) in 2013 marked a significant reform to tax policy in Ireland. Initial liabilities for LPT were determined by self-assessment into bands of property values as of May 2013, and the first revaluation was initially scheduled for November 2016. Reflecting the significant residential property price growth which has occurred since the initial valuation date, this paper estimates the implications for LPT liabilities of a hypothetical revaluation at May 2015 property prices. Drawing on a range of data sources, the authors use a transition matrix approach to illustrate the likely changes in LPT valuation bands and liabilities for residential properties. Revaluation is estimated to significantly increase tax liabilities for some taxpayers, with properties in higher valuation bands in May 2013 incurring larger increases in liability. The analysis also indicates substantial regional variation in band changes, with the largest band movements mainly occurring in Dublin.</abstract>

Analysis of recent property price developments and implications for Local Property Tax liabilities and revenue yield

From public enterprise through privatisation to public–private mixing – An important Irish contribution

EU Social Security Law: A Commentary on EU Regulations 883/2004 and 987/2009

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 PRINT ISSN: 0001-8325ONLINE ISSN: 2449-9471  Administration is the peer-reviewed journal of the Institute of Public Administration of Ireland. It has been published quarterly since 1953. As the principal journal concerned with Irish public administration and its development, it seeks to combine original scholarship on public administration from a variety of disciplines with the insights and experiences of practitioners.  Rejection Rate   80%   Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 

Administration

Volume 64 (2016): Issue 1 (May 2016)

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Benchmarking the financial performance of local councils in Ireland

Analysis of recent property price developments and implications for Local Property Tax liabilities and revenue yield

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From public enterprise through privatisation to public–private mixing – An important Irish contribution

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