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Política fiscal e instituciones presupuestarias en los países de la reciente ampliación de la Unión Europea

Author

Listed:
  • Mulas-Granados Carlos

    (UNIVERSIDAD COMPLUTENSE DE MADRID)

  • Onrubia Fernández Jorge

    (UNIVERSIDAD COMPLUTENSE DE UNIVERSIDAD DE EXTREMADURA INSTITUTO DE ESTUDIOS FISCALES)

  • Salinas Jiménez Javier

    (UNIVERSIDAD COMPLUTENSE DE UNIVERSIDAD DE EXTREMADURA INSTITUTO DE ESTUDIOS FISCALES)

Abstract

In this working paper we analyse the relationship between budgetary institutions and the performance of public finances in ten of the twelve countries that joined the EU in 2004 and 2007 (Cyprus and Malta excluded). We review the latest contributions in the literature on institutional aspects of fiscal policy, and highlight different economic and political factors that explain why fiscal policies in general and fiscal adjustments in particular vary between countries and along time. The paper inquires into the economic, political, and institutional determinants of these differences, paying special attention to the role played by budgetary procedures. Based on the quantitative analysis of the above mentioned institutional factors,we present an econometric model that enables us to explain such variations. Results show a significant relationship between budgetary procedures and the level of fiscal discipline in these countries.

Suggested Citation

  • Mulas-Granados Carlos & Onrubia Fernández Jorge & Salinas Jiménez Javier, 2007. "Política fiscal e instituciones presupuestarias en los países de la reciente ampliación de la Unión Europea," Working Papers 201093, Fundacion BBVA / BBVA Foundation.
    • Handle: RePEc:fbb:wpaper:201093
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