Fiscal rules for subnational governments: The devil’s in the details

Organisation for Economic Co-operation and Development2026-04-11 收录

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This paper describes and analyses the fiscal rules for subnational governments (SNGs) in OECD countries immediately prior to the COVID-19 crisis. It is based on information from the 2019 survey of fiscal rules for SNGs by the OECD Network on Fiscal Relations across Levels of Government. The paper analyses the details of the application of these...