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What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU

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Cited by:

  1. Cronin, David & McQuinn, Kieran, 2020. "Are official forecasts of output growth in the EU still biased? Evidence from stability and convergence programmes and the European Commission’s Spring forecasts," Papers WP681, Economic and Social Research Institute (ESRI).
  2. Foremny, Dirk, 2014. "Sub-national deficits in European countries: The impact of fiscal rules and tax autonomy," European Journal of Political Economy, Elsevier, vol. 34(C), pages 86-110.
  3. Brändle, Thomas & Elsener, Marc, 2023. "Do fiscal rules matter? A survey on recent evidence," Working papers 2023/07, Faculty of Business and Economics - University of Basel.
  4. Nicolas Afflatet, 2016. "The impact of population ageing on public debt. A panel analysis for eighteen european countries," Working Papers 1615, University of Strathclyde Business School, Department of Economics.
  5. Maria Manuel Campos & Cristina Checherita-Westphal, 2019. "Economic consequences of high public debt and challenges ahead for the euro area," Working Papers o201904, Banco de Portugal, Economics and Research Department.
  6. Francisco Castro & Javier J. P√Ârez & Marta Rodr√Çguez-Vives, 2013. "Fiscal Data Revisions in Europe," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 45(6), pages 1187-1209, September.
  7. Hirota, Haruaki & Yunoue, Hideo, 2017. "The effects of the new fiscal rule and creative accounting: Empirical evidence from Japanese municipalities," MPRA Paper 79812, University Library of Munich, Germany.
  8. Fabrizio Balassone & Daniele Franco & Stefania Zotteri, 2007. "The Reliability of EMU FIscal Indicators: Risks and Safeguards," Temi di discussione (Economic working papers) 633, Bank of Italy, Economic Research and International Relations Area.
  9. Oliver Falck & Siegfried Schönherr, 2016. "An Economic Reform Agenda for Croatia: a comprehensive economic reform package prepared for the Croatian Statehood Foundation," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 70, October.
  10. Reischmann, Markus, 2016. "Creative accounting and electoral motives: Evidence from OECD countries," Journal of Comparative Economics, Elsevier, vol. 44(2), pages 243-257.
  11. Mr. Roel M. W. J. Beetsma & Mr. Xavier Debrun, 2016. "Fiscal Councils: Rationale and Effectiveness," IMF Working Papers 2016/086, International Monetary Fund.
  12. Jacopo Cimadomo, 2016. "Real-Time Data And Fiscal Policy Analysis: A Survey Of The Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 30(2), pages 302-326, April.
  13. Bernard Steunenberg, 2021. "The politics within institutions for regulating public spending: conditional compliance within multi-year budgets," Constitutional Political Economy, Springer, vol. 32(1), pages 31-51, March.
  14. Timothy C. Irwin, 2015. "Defining The Government'S Debt And Deficit," Journal of Economic Surveys, Wiley Blackwell, vol. 29(4), pages 711-732, September.
  15. Bruno S. Frey & Alois Stutzer, 2009. "Should National Happiness be Maximized?," Chapters, in: Amitava Krishna Dutt & Benjamin Radcliff (ed.), Happiness, Economics and Politics, chapter 14, Edward Elgar Publishing.
  16. Miss Anke Weber, 2012. "Stock-Flow Adjustments and Fiscal Transparency: A Cross-Country Comparison," IMF Working Papers 2012/039, International Monetary Fund.
  17. Laura Jaramillo & Carlos Mulas†Granados & Joao Tovar Jalles, 2017. "Debt spikes, blind spots, and financial stress," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 22(4), pages 421-437, October.
  18. Jaramillo, Laura & Mulas-Granados, Carlos & Kimani, Elijah, 2017. "Debt spikes and stock flow adjustments: Emerging economies in perspective," Journal of Economics and Business, Elsevier, vol. 94(C), pages 1-14.
  19. Andrew Hughes Hallett & Rasmus Kattai & John Lewis, 2009. "Can we rely on real time figures for cyclically adjusted budget balances?," Bank of Estonia Working Papers 2009-2, Bank of Estonia, revised 20 Oct 2009.
  20. Robert Hagemann, 2011. "How Can Fiscal Councils Strengthen Fiscal Performance?," OECD Journal: Economic Studies, OECD Publishing, vol. 2011(1), pages 1-24.
  21. David Prušvic, 2010. "Evropská fiskální pravidla a jejich účinnost: prvních 15 let [European Fiscal Policy Rules: First 15 Years]," Politická ekonomie, Prague University of Economics and Business, vol. 2010(1), pages 51-69.
  22. Canova, Fabio & Pappa, Evi, 2006. "The elusive costs and the immaterial gains of fiscal constraints," Journal of Public Economics, Elsevier, vol. 90(8-9), pages 1391-1414, September.
  23. Hans Pitlik & Michael Klien & Stefan Schiman, 2017. "Stabilitätskonforme Berücksichtigung nachhaltiger öffentlicher Investitionen," WIFO Studies, WIFO, number 60595, February.
  24. Roel M.W.J. Beetsma & Frederick van der Ploeg, 2007. "Partisan Public Investment and Debt: The Case for Fiscal Restrictions," Economics Working Papers ECO2007/37, European University Institute.
  25. Heiko T. Burret & Lars P. Feld, 2018. "Vertical effects of fiscal rules: the Swiss experience," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 673-721, June.
  26. Bruno S. Frey, 2007. "Why Kill Politicians? A Rational Choice Analysis of Political Assassinations," CREMA Working Paper Series 2007-08, Center for Research in Economics, Management and the Arts (CREMA).
  27. Abel Bojar, 2015. "Intra-governmental bargaining and political budget cycles in the European Union," European Union Politics, , vol. 16(1), pages 90-115, March.
  28. Marco Buti, 2006. "Will the new stability and growth pact succeed? An economic and political perspective," European Economy - Economic Papers 2008 - 2015 241, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  29. Reischmann Markus, 2014. "Staatsverschuldung in Extrahaushalten: Historischer Überblick und Implikationen für die Schuldenbremse in Deutschland," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(2), pages 171-181, June.
  30. Bruno Frey, 2011. "Tullock challenges: happiness, revolutions, and democracy," Public Choice, Springer, vol. 148(3), pages 269-281, September.
  31. Muscatelli, Vito A. & Natale, Piergiovanna & Tirelli, Patrizio, 2012. "A simple and flexible alternative to Stability and Growth Pact deficit ceilings. Is it at hand?," European Journal of Political Economy, Elsevier, vol. 28(1), pages 14-26.
  32. Benno Torgler & Bruno Frey, 2013. "Politicians: be killed or survive," Public Choice, Springer, vol. 156(1), pages 357-386, July.
  33. Linda Gonçalves Veiga & Francisco José Veiga, 2014. "Determinants of Portuguese local governments’ indebtedness," NIPE Working Papers 16/2014, NIPE - Universidade do Minho.
  34. José Alves & Clarisse Wagner, 2024. "Leveraging interest-growth differentials: Hidden effects of government financial assets in the European Union," Working Papers REM 2024/0307, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
  35. Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? - Evidence from Germany," European Journal of Political Economy, Elsevier, vol. 60(C).
  36. Buso, Marco & Marty, Frederic & Tran, Phuong Tra, 2017. "Public-private partnerships from budget constraints: Looking for debt hiding?," International Journal of Industrial Organization, Elsevier, vol. 51(C), pages 56-84.
  37. Gerlach, Stefan & Wolff, Guntram B. & Schulz, Alexander, 2010. "Banking and Sovereign Risk in the Euro Area," CEPR Discussion Papers 7833, C.E.P.R. Discussion Papers.
  38. Schelker, Mark, 2012. "Auditor expertise: Evidence from the public sector," Economics Letters, Elsevier, vol. 116(3), pages 432-435.
  39. Alesina, A. & Passalacqua, A., 2016. "The Political Economy of Government Debt," Handbook of Macroeconomics, in: J. B. Taylor & Harald Uhlig (ed.), Handbook of Macroeconomics, edition 1, volume 2, chapter 0, pages 2599-2651, Elsevier.
  40. Tsuyoshi Goto & Genki Yamamoto, 2018. "Creative Accounting and Municipal Mergers -A Theoretical and Empirical Approach-," OSIPP Discussion Paper 18E012, Osaka School of International Public Policy, Osaka University.
  41. Bessho, Shun-ichiro & Hirota, Haruaki, 2023. "Do public account financial statements matter? Evidence from Japanese municipalities," European Journal of Political Economy, Elsevier, vol. 78(C).
  42. Cristina Checherita-Westphal & Andrew Hughes Hallett & Philipp Rother, 2014. "Fiscal sustainability using growth-maximizing debt targets," Applied Economics, Taylor & Francis Journals, vol. 46(6), pages 638-647, February.
  43. Lars Calmfors, 2011. "The Role of Independent Fiscal Policy Institutions," CESifo Working Paper Series 3367, CESifo.
  44. Iwona Franczak, 2021. "Creative Accounting in Poland’s Sub-Sector of Local Governments," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 997-1017.
  45. Clemens Fuest & Klaus Gründler & Niklas Potrafke & Marcel Fratzscher & Alexander Kriwoluzky & Claus Michelsen & Michael Hüther & Peter Bofinger & Lars P. Feld & Wolf Heinrich Reuter, 2019. "Schuldenbremse — Investitionshemmnis oder Vorbild für Europa? [Debt Brake — Investment Barrier or Role Model for Europe?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(5), pages 307-329, May.
  46. Goto, Tsuyoshi & Yamamoto, Genki, 2023. "Debt issuance incentives and creative accounting: Evidence from municipal mergers in Japan," Journal of the Japanese and International Economies, Elsevier, vol. 68(C).
  47. Ngai, Victor, 2012. "Stability and Growth Pact and Fiscal Discipline in the Eurozone," Working Papers 12-10, University of Pennsylvania, Wharton School, Weiss Center.
  48. James E. Alt & David Dreyer Lassen, 2006. "Transparency, Political Polarization, and Political Budget Cycles in OECD Countries," American Journal of Political Science, John Wiley & Sons, vol. 50(3), pages 530-550, July.
  49. António Afonso & João Tovar Jalles, 2019. "Stock flow adjustments in sovereign debt dynamics: the role of fiscal frameworks," EconPol Working Paper 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  50. Waltraud Schelkle, 2010. "Good Governance in Crisis or a Good Crisis for Governance? A Comparison of the EU and the US," LEQS – LSE 'Europe in Question' Discussion Paper Series 16, European Institute, LSE.
  51. Dilla, Diana, 2017. "Staatsverschuldung und Verschuldungsmentalität [Public Debt and Debt Mentality]," MPRA Paper 79432, University Library of Munich, Germany.
  52. Beetsma, Roel & Debrun, Xavier, 2005. "Implementing the stability and growth pact: enforcement and procedural flexibility," Working Paper Series 433, European Central Bank.
  53. Casalin, Fabrizio & Cerniglia, Floriana & Dia, Enzo, 2023. "Stock-flow adjustments, public debt management and interest costs," Economic Modelling, Elsevier, vol. 129(C).
  54. Dorian Balvir, 2024. "Fiscal rules: the imitation game," Applied Economics, Taylor & Francis Journals, vol. 56(6), pages 708-727, February.
  55. Nouha Bougharriou, 2017. "Understanding Public Debt from a Political Economy Perspective," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 379-389, September.
  56. Asatryan, Zareh & Castellón, César & Stratmann, Thomas, 2018. "Balanced budget rules and fiscal outcomes: Evidence from historical constitutions," Journal of Public Economics, Elsevier, vol. 167(C), pages 105-119.
  57. Iara, Anna & Wolff, Guntram B., 2014. "Rules and risk in the Euro area," European Journal of Political Economy, Elsevier, vol. 34(C), pages 222-236.
  58. Paolo Biraschi, "undated". "Searching for the optimal EMU fiscal rule:an ex-post analysis of the SGP reform proposals," Working Papers wp2008-7, Department of the Treasury, Ministry of the Economy and of Finance.
  59. Maltritz, Dominik & Wüste, Sebastian, 2015. "Determinants of budget deficits in Europe: The role and relations of fiscal rules, fiscal councils, creative accounting and the Euro," Economic Modelling, Elsevier, vol. 48(C), pages 222-236.
  60. Mihaela Onofrei & Florin-Alexandru Macsim & Florin Oprea, 2017. "Determinants Of Fiscal Rules Implementation €“ An Eu Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 463-472, July.
  61. Xavier Debrun & David Hauner & Manmohan S. Kumar, 2009. "Independent Fiscal Agencies," Journal of Economic Surveys, Wiley Blackwell, vol. 23(1), pages 44-81, February.
  62. Vlaicu, Razvan & Verhoeven, Marijn & Grigoli, Francesco & Mills, Zachary, 2014. "Multiyear budgets and fiscal performance: Panel data evidence," Journal of Public Economics, Elsevier, vol. 111(C), pages 79-95.
  63. Fabrizio Casalin & Floriana Cerniglia & Enzo Dia, 2021. "Stock-flow adjustments and interest costs in public debt dynamics," CRANEC - Working Papers del Centro di Ricerche in Analisi economica e sviluppo economico internazionale crn2102, Università Cattolica del Sacro Cuore, Centro di Ricerche in Analisi economica e sviluppo economico internazionale (CRANEC).
  64. Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Public Choice, Springer, vol. 186(3), pages 387-412, March.
  65. Heinemann, Friedrich & Osterloh, Steffen & Kalb, Alexander, 2014. "Sovereign risk premia: The link between fiscal rules and stability culture," Journal of International Money and Finance, Elsevier, vol. 41(C), pages 110-127.
  66. Bernardino Benito & Francisco Bastida & Cristina Vicente, 2013. "Creating Room for Manoeuvre: a Strategy to Generate Political Budget Cycles under Fiscal Rules," Kyklos, Wiley Blackwell, vol. 66(4), pages 467-496, November.
  67. Benno Torgler & Bruno Frey, 2013. "Politicians: be killed or survive," Public Choice, Springer, vol. 156(1), pages 357-386, July.
  68. Václav Rybáček & Petr Musil, 2020. "Vztah mezi saldem hospodaření a dluhem vládních institucí [Relation Between Government Balance and Debt]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(4), pages 462-482.
  69. Jakob Haan & Jeroen Klomp, 2013. "Conditional political budget cycles: a review of recent evidence," Public Choice, Springer, vol. 157(3), pages 387-410, December.
  70. Robert P. Hagemann, 2010. "Improving Fiscal Performance Through Fiscal Councils," OECD Economics Department Working Papers 829, OECD Publishing.
  71. Alt, James E. & Lassen, David Dreyer, 2006. "Fiscal transparency, political parties, and debt in OECD countries," European Economic Review, Elsevier, vol. 50(6), pages 1403-1439, August.
  72. IALOMITIANU Razvan Gheorghe & BOLDEANU Teodor Florin, 2017. "Romania And The Euro. An Overview Of Maastricht Convergence Criteria Fulfillment," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(1), pages 74-87, April.
  73. Tóth G., Csaba, 2012. "Muraközy László: Államok kora. Az európai modell. Akadémiai Kiadó, Budapest, 2012, 368 oldal [László Muraközy: Államok kora. Az európai modell (The period of states. The European model). Akadémiai ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 558-564.
  74. Niels D. Gilbert & Jasper F.M. Jong, 2017. "Do European fiscal rules induce a bias in fiscal forecasts? Evidence from the Stability and Growth Pact," Public Choice, Springer, vol. 170(1), pages 1-32, January.
  75. repec:ilo:ilowps:488131 is not listed on IDEAS
  76. Kerstin Bernoth & Guntram B. Wolff, 2008. "Fool The Markets? Creative Accounting, Fiscal Transparency And Sovereign Risk Premia," Scottish Journal of Political Economy, Scottish Economic Society, vol. 55(4), pages 465-487, September.
  77. van der Ploeg, Frederick & Beetsma, Roel, 2007. "The Political Economy of Public Investment," CEPR Discussion Papers 6090, C.E.P.R. Discussion Papers.
  78. Leopold Diebalek & Walpurga Köhler-Töglhofer & Doris Prammer, 2006. "Reform of the Stability and Growth Pact," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q1/06, pages 78-109.
  79. Baldi, Guido, 2016. "Fiscal Policy Rules, Budget Deficits, and Forecasting Biases," EconStor Open Access Articles, ZBW - Leibniz Information Centre for Economics, pages 185-194.
  80. Bernd Hayo & Florian Neumeier, 2016. "The debt brake in the eyes of the German population," International Economics and Economic Policy, Springer, vol. 13(1), pages 139-159, January.
  81. Mark Schelker, 2012. "The influence of auditor term length and term limits on US state general obligation bond ratings," Public Choice, Springer, vol. 150(1), pages 27-49, January.
  82. Calmfors, Lars, 2010. "The Role of Independent Fiscal Policy Institutions," Seminar Papers 767, Stockholm University, Institute for International Economic Studies.
  83. Buti, M. & Eijffinger, S.C.W. & Franco, D., 2005. "The Stability pact Pains : A Forward-Looking Assessment of the Reform Debate," Discussion Paper 2005-101, Tilburg University, Center for Economic Research.
  84. Waltraud Schelkle, 2009. "Good Governance in Crisis or a Good Crisis for Governance? A Comparison of the EU and the US," Europe in Question Discussion Paper Series of the London School of Economics (LEQs) 6, London School of Economics / European Institute.
  85. Hirota, Haruaki & Yunoue, Hideo, 2022. "Fiscal rules and creative accounting: Evidence from Japanese municipalities," Journal of the Japanese and International Economies, Elsevier, vol. 63(C).
  86. Maurer, Henri & Keweloh, Sascha, 2017. "Quality enhancements in Government Finance Statistics since the introduction of the euro - Econometric evidence," Statistics Paper Series 26, European Central Bank.
  87. Mr. Mike Seiferling, 2013. "Stock-Flow Adjustments, Government’s Integrated Balance Sheet and Fiscal Transparency," IMF Working Papers 2013/063, International Monetary Fund.
  88. Markus Reischmann, 2016. "Empirical Studies on Public Debt and Fiscal Transfers," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 63.
  89. Ho Fai Chan & Bruno S. Frey & Ahmed Skali & Benno Torgler, 2019. "Political Entrenchment and GDP Misreporting," CREMA Working Paper Series 2019-02, Center for Research in Economics, Management and the Arts (CREMA).
  90. Calò, Silvia, 2019. "Bailouts: The lesser of two evils?," Journal of Policy Modeling, Elsevier, vol. 41(1), pages 84-98.
  91. Simon Luechinger & Christoph Schaltegger, 2013. "Fiscal rules, budget deficits and budget projections," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 785-807, October.
  92. Jolanta Maria CIAK, 2016. "Fiscal Councils As An Element Of The Institutional Environment Of Fiscal Policy €“ The Case Of Poland," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(1), pages 1-42, January.
  93. Bruno S. Frey, 2012. "Happiness and Public Policies: Fundamental Issues," CREMA Working Paper Series 2012-16, Center for Research in Economics, Management and the Arts (CREMA).
  94. Pavel Dvořák, 2010. "Mimorozpočtové důvody růstu veřejného zadlužení [Off-Budgetary Reasons of the Growing Public Indebtedness]," Politická ekonomie, Prague University of Economics and Business, vol. 2010(4), pages 522-541.
  95. Burret, Heiko T. & Feld, Lars P., 2018. "(Un-)intended effects of fiscal rules," European Journal of Political Economy, Elsevier, vol. 52(C), pages 166-191.
  96. Vladimir Andrić & Milojko Arsić & Aleksandra Nojković, 2016. "Public Debt Sustainability In Serbia Before And During The Global Financial Crisis," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 61(210), pages 47-78, July - Se.
  97. Baldi, Guido, 2013. "Fiscal Policy Institutions and Economic Transition in North Africa," MPRA Paper 48677, University Library of Munich, Germany.
  98. Juergen von Hagen, 2010. "The Sustainability of Public Finanaces and Fiscal Policy Coordination in the EMU," CASE Network Studies and Analyses 412, CASE-Center for Social and Economic Research.
  99. Julia del Amo Valor & Marcos Martín Mateos & Diego Martínez López & Javier J. Pérez, 2023. "Is the European economic governance framework too “complex”? A critical discussion," Working Papers 2023-06, FEDEA.
  100. Kayahan TÜM, 2015. "Investigating Frauds in Goverment Accounting," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(6), pages 892-907, June.
  101. Marcela Eslava, 2011. "The Political Economy Of Fiscal Deficits: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 25(4), pages 645-673, September.
  102. Esther Ademmer & Ferdinand Dreher, 2016. "Constraining Political Budget Cycles: Media Strength and Fiscal Institutions in the Enlarged EU," Journal of Common Market Studies, Wiley Blackwell, vol. 54(3), pages 508-524, May.
  103. Maren Brede & Christian Henn, 2018. "Finland’s Public Sector Balance Sheet: A Novel Approach to Analysis of Public Finance," IMF Working Papers 2018/078, International Monetary Fund.
  104. Niklas Potrafke, 2023. "The Economic Consequences of Fiscal Rules," CESifo Working Paper Series 10765, CESifo.
  105. Mr. Anthony M Annett, 2006. "Enforcement and the Stability and Growth Pact: How Fiscal Policy Did and Did Not Change Under Europe’s Fiscal Framework," IMF Working Papers 2006/116, International Monetary Fund.
  106. Bruno S. Frey, 2011. "Subjective Well-Being, Politics and Political Economy," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 147(IV), pages 397-415, December.
  107. Afonso, António & Jalles, João Tovar, 2020. "Stock flow adjustments in sovereign debt dynamics: The role of fiscal frameworks," International Review of Economics & Finance, Elsevier, vol. 65(C), pages 1-16.
  108. Beetsma, Roel M.W.J. & Debrun, Xavier, 2007. "The new stability and growth pact: A first assessment," European Economic Review, Elsevier, vol. 51(2), pages 453-477, February.
  109. Ananya Kotia & Victor Duarte Lledo, 2016. "Do Subnational Fiscal Rules Foster Fiscal Discipline? New Empirical Evidence from Europe," IMF Working Papers 2016/084, International Monetary Fund.
  110. Mr. Mike Seiferling & Mr. Shamsuddin Tareq, 2015. "Fiscal Transparency and the Performance of Government Financial Assets," IMF Working Papers 2015/009, International Monetary Fund.
  111. Ata Özkaya, 2014. "Hidden Overhang of Domestic Debt and Its Role in the This-Time-Is-Different Syndrome: An Empirical Contingent Liabilities Model," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 50(4), pages 73-94.
  112. Marcela De Castro-Valderrama, 2021. "Present-biased Government, Creative Accounting and a Pitfall in Balanced Budget Rules," Borradores de Economia 1183, Banco de la Republica de Colombia.
  113. Christopher Gandrud & Mark Hallerberg, 2016. "Interpreting Fiscal Accounting Rules in the European Union," CESifo Working Paper Series 6228, CESifo.
  114. Kukk Merike & Staehr Karsten, 2015. "Enhanced Fiscal Governance in the European Union: The Fiscal Compact," TalTech Journal of European Studies, Sciendo, vol. 5(1), pages 73-92, February.
  115. Nicolas Afflatet, 2017. "Deficit Policy within the Framework of the Stability and Growth Pact: An Empirical Analysis," Applied Economics and Finance, Redfame publishing, vol. 4(2), pages 76-86, March.
  116. Hirota, Haruaki & Yunoue, Hideo, 2015. "地方財政健全化指標における相互依存関係の実証分析 [Interdependency of Financial Indexes in the Law Relating to the Financial Soundness of Local Governments: Empirical evidence of Japanese prefectural data]," MPRA Paper 61223, University Library of Munich, Germany.
  117. António Afonso, 2008. "Ricardian fiscal regimes in the European Union," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 35(3), pages 313-334, July.
  118. Peter Wierts, 2007. "The sustainability of euro area debt: a re-assessment," DNB Working Papers 134, Netherlands Central Bank, Research Department.
  119. Marco Buti & João Nogueira Martins & Alessandro Turrini, 2007. "From Deficits to Debt and Back: Political Incentives under Numerical Fiscal Rules," CESifo Economic Studies, CESifo, vol. 53(1), pages 115-152, March.
  120. Bruno S. Frey & Alois Stutzer, 2006. "Should We Maximize National Happiness?," IEW - Working Papers 306, Institute for Empirical Research in Economics - University of Zurich.
  121. Pessoa, Argentino, 2011. "The Euro Area sovereign debt crisis: Some implications of its systemic dimension," MPRA Paper 35328, University Library of Munich, Germany.
  122. Ray, Nikhil. & Velasquez, Agustin. & Islam, Iyanatul,, 2015. "Fiscal rules, growth and employment : a developing country perspective," ILO Working Papers 994881313402676, International Labour Organization.
  123. Afonso, António & Nunes, Ana Sofia, 2015. "Economic forecasts and sovereign yields," Economic Modelling, Elsevier, vol. 44(C), pages 319-326.
  124. Niels Gilbert & Jasper de Jong, 2014. "Does the Stability and Growth Pact induce a bias in the EC's fiscal forecasts," DNB Working Papers 451, Netherlands Central Bank, Research Department.
  125. Melo, Marcus André & Pereira, Carlos & Souza, Saulo, 2010. "The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum," IDB Publications (Working Papers) 1704, Inter-American Development Bank.
  126. Andrew Kerner & Morten Jerven & Alison Beatty, 2017. "Does it pay to be poor? Testing for systematically underreported GNI estimates," The Review of International Organizations, Springer, vol. 12(1), pages 1-38, March.
  127. James E. Alt & David Dreyer Lassen, 2005. "The Political Budget Cycle is Where You Can't See It: Transparency and Fiscal Manipulation," EPRU Working Paper Series 05-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  128. Cezara Vinturis, 2019. "A multi-speed fiscal Europe? Fiscal Rules and Fiscal Performance in the EU Former Communist Countries," Working Papers hal-03097483, HAL.
  129. Diagne, Youssoupha Sakrya, 2014. "La crédibilité budgétaire au Sénégal [Fiscal credibility in Senegal]," MPRA Paper 114166, University Library of Munich, Germany.
  130. Yeter, Mustafa & Heinemann, Friedrich, 2014. "The effects of fiscal rules on public finances and their identification," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100425, Verein für Socialpolitik / German Economic Association.
  131. Beetsma, Roel & Giuliodori, Massimo & Wierts, Peter, 2009. "Budgeting versus implementing fiscal policy in the EU," CEPR Discussion Papers 7285, C.E.P.R. Discussion Papers.
  132. Farvaque, Étienne & Foucault, Martial & Joanis, Marcelin, 2012. "Les règles budgétaires dans les provinces canadiennes : nomenclatures et éléments d’analyse," L'Actualité Economique, Société Canadienne de Science Economique, vol. 88(3), pages 281-315, Septembre.
  133. Mancini, Anna Laura & Tommasino, Pietro, 2023. "Fiscal rules and the reliability of public investment plans: Evidence from local governments," European Journal of Political Economy, Elsevier, vol. 79(C).
  134. Silika Prohl & Friedrich G. Schneider, 2006. "Sustainability of Public Debt and Budget Deficit: Panel cointegration analysis for the European Union Member countries," Economics working papers 2006-10, Department of Economics, Johannes Kepler University Linz, Austria.
  135. Mark Schelker, 2009. "Auditor Terms and Term Limits in the Public Sector: Evidence from the US States," CREMA Working Paper Series 2009-19, Center for Research in Economics, Management and the Arts (CREMA).
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