Vertical effects of fiscal rules: the Swiss experience

Formal fiscal rules have been introduced in many countries throughout the world. While most studies focus on the intra-jurisdictional effects of fiscal rules, vertical effects on the finances of other levels of government have yet to be explored thoroughly. From a theoretical point of view, vertical...

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Veröffentlicht in:	International tax and public finance 2018-06, Vol.25 (3), p.673-721
Hauptverfasser:	Burret, Heiko T., Feld, Lars P.
Format:	Artikel
Sprache:	eng
Schlagworte:	Aggregate data Budget constraint Business Taxation/Tax Law Centralization Debt Decentralization Economics Economics and Finance Fiscal policy Jurisdiction Municipal accounting Panel data Public Finance Robustness
Online-Zugang:	Volltext
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