文章基本信息

标题：Fiscal Rules for Sub-central Governments
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作者：Douglas Sutherland ; Robert W.R. Price ; Isabelle Joumard 等
期刊名称：Economics Department Working Papers / OECD
印刷版ISSN：0259-4633
出版年度：2005
卷号：2005
DOI：10.1787/606015633336
出版社：Organisation for Economic Co-operation and Development (OECD)
摘要：Against a background of mounting demands for spending on services provided by sub-central governments, this paper examines how fiscal rules can help to ensure that pressure on resources is minimised and available resources are used efficiently. Drawing on questionnaire responses and other sources, this paper gives a detailed picture of fiscal rules for sub-central governments in place among a number of OECD countries. The paper examines the rationales for using fiscal rules, the various impacts fiscal rules can have, the factors making for effective implementation and the interactions between the various types of rule. It then constructs a number of synthetic sub-indicators designed to assess the extent to which sub-central government fiscal frameworks exhibit favourable characteristics for the achievement of fiscal objectives. It concludes with the construction of a composite indicator based on the combined impacts in the different areas of fiscal policy.
关键词：indicators; sub-central governments; fiscal rules; fiscal discipline