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Les règles budgétaires, une alchimie délicate

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  • Bernard Schwengler

Abstract

Fiscal rules can be analysed as the result of a trade-off between constraint and flexibility. There is a large variety of possible trade-offs but the choice of a given type of trade-off determines the main features of a rule, i.e. its numerical target, its statutory basis, its enforcement procedure and the possible setup of a fiscal council. In fact the type of trade-off is country specific and depends on the institutional and political context of each country. The fiscal rules in Sweden, Switzerland and Germany are examples of such country specific rules.

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  • Bernard Schwengler, 2012. "Les règles budgétaires, une alchimie délicate," Revue française d'économie, Presses de Sciences-Po, vol. 0(2), pages 63-95.
    • Handle: RePEc:cai:rferfe:rfe_122_0063
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