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Política fiscal e instituciones presupuestarias en los países de la reciente ampliación de la Unión Europea

Carlos Mulas-Granados (), Jorge Onrubia () and Javier Salinas Jiménez ()
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Javier Salinas Jiménez: UNIVERSIDAD COMPLUTENSE DE UNIVERSIDAD DE EXTREMADURA INSTITUTO DE ESTUDIOS FISCALES

No 201093, Working Papers from Fundacion BBVA / BBVA Foundation

Abstract: In this working paper we analyse the relationship between budgetary institutions and the performance of public finances in ten of the twelve countries that joined the EU in 2004 and 2007 (Cyprus and Malta excluded). We review the latest contributions in the literature on institutional aspects of fiscal policy, and highlight different economic and political factors that explain why fiscal policies in general and fiscal adjustments in particular vary between countries and along time. The paper inquires into the economic, political, and institutional determinants of these differences, paying special attention to the role played by budgetary procedures. Based on the quantitative analysis of the above mentioned institutional factors,we present an econometric model that enables us to explain such variations. Results show a significant relationship between budgetary procedures and the level of fiscal discipline in these countries.

Keywords: Fiscal institutions; fiscal discipline; budgetary procedures; EU enlargement. (search for similar items in EconPapers)
Pages: 133
Date: 2007-11
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