Fiscal rules for subnational governments : The devil’s in the details

Camila Vammalle ; Indre Bambalaite

Organisation for Economic Co-operation and Development

关键词: fiscal federalism;    intergovernmental fiscal relations;    subnational governments;    fiscal rules;   

DOI  :  https://doi.org/10.1787/531da6f9-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

This paper describes and analyses the fiscal rules for subnational governments (SNGs) in OECD countries immediately prior to the COVID-19 crisis. It is based on information from the 2019 survey of fiscal rules for SNGs by the OECD Network on Fiscal Relations across Levels of Government. The paper analyses the details of the application of these SNG fiscal rules, and shows that the effective stringency of statutorily similar rules may vary greatly.