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...
| 第一著者: | |
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| その他の著者: | , |
| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2017.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 2017/005 |
| オンライン･アクセス: | Full text available on IMF |