Fiscal Gimmickry in Europe: One-Off Measures and Creative Accounting
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Accounting conventions usually leave some room for judgment, which governments may be tempted to take advantage of, especially when fiscal rules bite or threaten to do so. The European experience over the past decade -- documented here in great detail -- illustrates that fiscal gimmicks come in many different guises, but also that some are less...
