Cyclical sensitivity of public finances in former Yugoslavian countries (2001–2014)
The aim of this paper is to analyse fiscal policy in former Yugoslavian countries over the period 2001–2014. The contribution of the paper is threefold. First, we build a homogenous database to describe the evolution of main fiscal aggregates in each country, using the same analytical structure. Second, we analyse national tax structures to find if common patterns are still present, or if they have evolved in different ways over time. Third, we pool data to analyse and compute the cyclical sensitivity of budget balance, taxes and expenditure to the output gap. Our results show that tax structures are still similar and that economic cycle is very relevant to explain the dynamics of deficit and expenditure, but not revenues.
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- Mika Tujula & Guido Wolswijk, 2007. "Budget balances in OECD countries: what makes them change?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 34(1), pages 1-14, March.
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