文章基本信息

标题：The Swedish fiscal policy framework and intermediate fiscal policy targets
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作者：Torben M. Andersen
期刊名称：Swiss Journal of Economics and Statistics
电子版ISSN：2235-6282
出版年度：2013
卷号：149
期号：2
页码：231-248
DOI：10.1007/BF03399391
语种：English
出版社：Springer
摘要：Sweden is a front-runner in defining intermediate targets for fiscal policy (fiscal rules) as well as in setting up an independent fiscal council to monitor and comment on developments. Swedish public finances are among the most sound in the OECD having been able to consolidate public finances and ensure fiscal sustainability, and they have maintained room for fiscal manoeuvre also during the financial crisis. This paper takes a closer look at the Swedish case as the stepping stone for a more general discussion of how to set intermediate targets for fiscal policy and the role fiscal councils may have in strengthening political accountability and thus ultimately credibility of fiscal policy. The Swedish fiscal framework is compared to the fiscal compact for EU countries, and it is argued that it has a number of desirable features.
关键词：debt;debt brake;fiscal rules;Sweden