On the Determinants of Fiscal Non-Compliance : An Empirical Analysis of Spain's Regions /

This paper proposes an empirical framework that distinguishes voluntary from involuntary compliance with fiscal deficit targets on the basis of economic, institutional, and political factors. The framework is applied to Spain's Autonomous Communities (regions) over the period 2002-2015. Fiscal...

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Bibliografische gegevens
Hoofdauteur: Delgado-Tellez, Mar
Andere auteurs: Lledo, Victor, Perez, Javier
Formaat: Tijdschrift
Taal:English
Gepubliceerd in: Washington, D.C. : International Monetary Fund, 2017.
Reeks:IMF Working Papers; Working Paper ; No. 2017/005
Online toegang:Full text available on IMF