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Direct linkDothan, Michael; Thompson, Fred – Journal of Policy Analysis and Management, 2009
Debt limits, interest coverage ratios, one-off balanced budget requirements, pay-as-you-go rules, and tax and expenditure limits are among the most important fiscal rules for constraining intertemporal transfers. There is considerable evidence that the least costly and most effective of such rules are those that focus directly on the rate of…
Descriptors: Finance Reform, Financial Policy, Fiscal Capacity, Tax Effort
