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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| Other Authors: | , |
| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Series: | IMF Working Papers; Working Paper ;
No. 2017/005 |
| Online Access: | Full text available on IMF |