{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,17]],"date-time":"2026-03-17T01:33:20Z","timestamp":1773711200265,"version":"3.50.1"},"reference-count":53,"publisher":"Informa UK Limited","issue":"3","funder":[{"name":"Foundation for Science and Technology of the Portuguese Ministry for Education and Science","award":["UIDB\/05037\/2020"],"award-info":[{"award-number":["UIDB\/05037\/2020"]}]}],"content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["Local Government Studies"],"published-print":{"date-parts":[[2023,5,4]]},"DOI":"10.1080\/03003930.2021.2025359","type":"journal-article","created":{"date-parts":[[2022,1,18]],"date-time":"2022-01-18T07:20:13Z","timestamp":1642490413000},"page":"644-675","update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":5,"title":["Municipal revenue over-budgeting: a dynamic analysis of its determinants"],"prefix":"10.1080","volume":"49","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-4850-2387","authenticated-orcid":false,"given":"Susana","family":"Jorge","sequence":"first","affiliation":[{"name":"Faculty of Economics, University of Coimbra, Portugal, and Research Centre in Political Science (CICP), University of Minho, Portugal"}]},{"given":"Pedro","family":"Cerqueira","sequence":"additional","affiliation":[{"name":"Faculty of Economics, University of Coimbra, Portugal, and Research Centre in Political Science (CICP), University of Minho, Portugal"},{"name":"Centre for Economics and Business Research (CeBER), Faculty of Economics, University of Coimbra, Portugal"}]},{"given":"Sofia","family":"Furtado","sequence":"additional","affiliation":[{"name":"Faculty of Economics, University of Coimbra, Portugal, and Research Centre in Political Science (CICP), University of Minho, Portugal"}]}],"member":"301","published-online":{"date-parts":[[2022,1,17]]},"reference":[{"key":"cit0001","doi-asserted-by":"publisher","DOI":"10.2307\/1884222"},{"key":"cit0002","doi-asserted-by":"publisher","DOI":"10.1080\/03003930.2015.1012194"},{"key":"cit0003","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6210.2012.02590.x"},{"key":"cit0004","doi-asserted-by":"publisher","DOI":"10.2307\/2297968"},{"key":"cit0005","doi-asserted-by":"publisher","DOI":"10.1016\/0304-4076(94)01642-D"},{"issue":"2","key":"cit0006","first-page":"239","volume":"13","author":"Benito B.","year":"2010","journal-title":"Spanish Accounting Review"},{"key":"cit0007","doi-asserted-by":"publisher","DOI":"10.1111\/auar.12071"},{"key":"cit0008","volume":"74","author":"Bischoff I.","year":"2006","journal-title":"Finanzwissenschaftliche Arbeitspapiere"},{"key":"cit0009","doi-asserted-by":"publisher","DOI":"10.1016\/S0304-4076(98)00009-8"},{"key":"cit0010","doi-asserted-by":"publisher","DOI":"10.1016\/j.jce.2018.03.002"},{"key":"cit0011","doi-asserted-by":"publisher","DOI":"10.1016\/j.jmoneco.2005.04.004"},{"key":"cit0012","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6435.2006.00317.x"},{"key":"cit0013","doi-asserted-by":"publisher","DOI":"10.1111\/j.0021-9886.2004.00527.x"},{"key":"cit0014","volume-title":"O processo or\u00e7amental das autarquias locais","author":"Carvalho J","year":"1996"},{"key":"cit0015","volume-title":"Anu\u00e1rio Financeiro dos Munic\u00edpios Portugueses 2014","author":"Carvalho J. B.","year":"2015"},{"key":"cit0016","volume-title":"Anu\u00e1rio Financeiro dos Munic\u00edpios Portugueses 2016","author":"Carvalho J. B.","year":"2017"},{"key":"cit0017","doi-asserted-by":"publisher","DOI":"10.1007\/s10797-011-9189-5"},{"key":"cit0018","doi-asserted-by":"publisher","DOI":"10.1007\/978-0-387-89672-4_9"},{"key":"cit0019","doi-asserted-by":"crossref","unstructured":"Dabla-Norris, E., R. Allen, L. F. Zanna, T. Prakash, E. Kvintradze, V. Lledo, and S. Gollwitzer. 2010. \u201cBudget Institutions and Fiscal Performance in Low-income Countries.\u201d IMF working papers, 1\u201356.","DOI":"10.2139\/ssrn.1583338"},{"key":"cit0020","doi-asserted-by":"publisher","DOI":"10.2307\/2095101"},{"key":"cit0021","doi-asserted-by":"publisher","DOI":"10.1111\/1540-6210.00310"},{"key":"cit0022","doi-asserted-by":"publisher","DOI":"10.1080\/03003930.2011.604557"},{"key":"cit0023","doi-asserted-by":"publisher","DOI":"10.2307\/976806"},{"key":"cit0024","doi-asserted-by":"publisher","DOI":"10.1023\/A:1013089504557"},{"key":"cit0025","doi-asserted-by":"publisher","DOI":"10.1007\/s10797-007-9021-4"},{"key":"cit0026","doi-asserted-by":"publisher","DOI":"10.1017\/S0003055400269712"},{"key":"cit0027","doi-asserted-by":"publisher","DOI":"10.1007\/BF00141382"},{"key":"cit0028","doi-asserted-by":"publisher","DOI":"10.1007\/s11127-010-9596-7"},{"key":"cit0029","volume-title":"Patterns of Democracy: Government Forms and Performance in Thirty-six Countries","author":"Lijphart A","year":"1999"},{"key":"cit0030","unstructured":"Lobo, F. H. 2012. \u201cA descentraliza\u00e7\u00e3o or\u00e7amental e o endividamento p\u00fablico subnacional: Uma aplica\u00e7\u00e3o aos munic\u00edpios portugueses.\u201d PhD thesis, Faculty of Economics, University of Coimbra, Portugal."},{"key":"cit0031","doi-asserted-by":"crossref","first-page":"57","DOI":"10.59072\/rper.vi28.333","volume":"28","author":"Lobo F. H.","year":"2011","journal-title":"Revista Portuguesa de Estudos Regionais"},{"key":"cit0032","unstructured":"Martins, P. 2012. \u201cPrevis\u00f5es macroecon\u00f3micas e disciplina or\u00e7amental: O caso europeu.\u201d PhD thesis, University of Tr\u00e1s-os-Montes e Alto Douro, Portugal."},{"key":"cit0033","doi-asserted-by":"crossref","first-page":"41","DOI":"10.59072\/rper.vi39.378","volume":"39","author":"Martins P.","year":"2015","journal-title":"Revista Portuguesa de Estudos Regionais"},{"key":"cit0034","volume-title":"The Economics of Public Choice","author":"McNutt P. A","year":"1996"},{"key":"cit0035","doi-asserted-by":"publisher","DOI":"10.1177\/1465116506063706"},{"issue":"2","key":"cit0036","first-page":"395","volume":"14","author":"Mueller D","year":"1976","journal-title":"Journal of Economic Literature"},{"key":"cit0037","volume-title":"Public Finance in Theory and Practice","author":"Musgrave R.","year":"1989","edition":"5"},{"key":"cit0038","doi-asserted-by":"publisher","DOI":"10.1111\/puar.12059"},{"key":"cit0039","doi-asserted-by":"publisher","DOI":"10.2307\/1911408"},{"key":"cit0040","doi-asserted-by":"publisher","DOI":"10.2307\/2937850"},{"key":"cit0041","doi-asserted-by":"publisher","DOI":"10.5709\/ce.1897-9254.164"},{"key":"cit0042","doi-asserted-by":"publisher","DOI":"10.1002\/for.2513"},{"key":"cit0043","volume-title":"Institute for International Studies","volume":"18","author":"Shi M.","year":"2002"},{"issue":"1","key":"cit0044","first-page":"37","volume":"80","author":"Tabellini G.","year":"1990","journal-title":"The American Economic Review"},{"key":"cit0045","doi-asserted-by":"publisher","DOI":"10.1787\/budget-v6-art17-en"},{"key":"cit0046","doi-asserted-by":"publisher","DOI":"10.1017\/S0007123400007225"},{"key":"cit0047","doi-asserted-by":"publisher","DOI":"10.1515\/9781400831456"},{"key":"cit0048","doi-asserted-by":"publisher","DOI":"10.1007\/s10797-009-9117-0"},{"key":"cit0049","volume-title":"Monitoriza\u00e7\u00e3o da evolu\u00e7\u00e3o das receitas e das despesas dos munic\u00edpios","author":"Veiga F.","year":"2015"},{"key":"cit0050","doi-asserted-by":"publisher","DOI":"10.2307\/973628"},{"key":"cit0051","volume-title":"The Politics of the Budgetary Process","author":"Wildavsky A","year":"1984","edition":"4"},{"key":"cit0052","doi-asserted-by":"publisher","DOI":"10.1016\/j.jeconom.2004.02.005"},{"key":"cit0053","doi-asserted-by":"publisher","DOI":"10.1023\/A:1005123208352"}],"container-title":["Local Government Studies"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/03003930.2021.2025359","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,6,16]],"date-time":"2023-06-16T09:16:42Z","timestamp":1686907002000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/03003930.2021.2025359"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,1,17]]},"references-count":53,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2023,5,4]]}},"alternative-id":["10.1080\/03003930.2021.2025359"],"URL":"https:\/\/doi.org\/10.1080\/03003930.2021.2025359","relation":{},"ISSN":["0300-3930","1743-9388"],"issn-type":[{"value":"0300-3930","type":"print"},{"value":"1743-9388","type":"electronic"}],"subject":[],"published":{"date-parts":[[2022,1,17]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=flgs20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=flgs20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"},{"value":"2022-01-17","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}