five

Fiscal constitutions: An empirical assessment

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/fiscal-constitutions-an-empirical-assessment_5jrxjctrxp8r-en.html
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Fiscal constitutions comprise the set of rules and frameworks guiding fiscal policy that are enshrined in a country’s fundamental laws. This paper compares the fiscal constitutions of 15 federal countries by empirically assessing five building blocks: 1) the power of sub-national governments to conduct their own fiscal policy; 2) the degree to...
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