Les règles budgétaires, une alchimie délicate

Bernard Schwengler

Revue française d'économie, 2012, vol. Volume XXVII, issue 2, 63-95

Abstract: Fiscal rules can be analysed as the result of a trade-off between constraint and flexibility. There is a large variety of possible trade-offs but the choice of a given type of trade-off determines the main features of a rule, i.e. its numerical target, its statutory basis, its enforcement procedure and the possible setup of a fiscal council. In fact the type of trade-off is country specific and depends on the institutional and political context of each country. The fiscal rules in Sweden, Switzerland and Germany are examples of such country specific rules.

Date: 2012
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