Good, Bad or Ugly?on the Effects of Fiscal Rules with Creative Accounting /
Do fiscal rules likely lead to fiscal adjustment, or do they encourage the use of 'creative accounting'? This question is studied with a model in which fiscal rules are imposed on 'measured' fiscal variables, which can differ from 'true' variables because there is a mar...
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2000.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2000/172 |
| 在線閱讀: | Full text available on IMF |