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Article Dans Une Revue Economic Modelling Année : 2012

Do national numerical fiscal rules really shape fiscal behaviours in developing countries? A treatment effect evaluation

Résumé

This paper analyses the effect of National Numerical Fiscal Rules (FRs) upon fiscal discipline in 74 developing countries over the period 1990-2007. It is the first study that assesses the impact of FRs on budgetary outcomes while controlling for the self-selection problem. It finds that the effect of FRs on structural fiscal balance is significantly positive, robust to a variety of alternative specifications, and varies with the type of FRs. It also finds that the treatment effect differs according to countries characteristics: number of FRs, time length since FRs adoption, presence of supranational FRs, government fractionalisation and government stability.
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Dates et versions

halshs-00704811 , version 1 (06-06-2012)

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  • HAL Id : halshs-00704811 , version 1

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René Tapsoba. Do national numerical fiscal rules really shape fiscal behaviours in developing countries? A treatment effect evaluation. Economic Modelling, 2012, 29, pp.1356-1369. ⟨halshs-00704811⟩
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