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This paper surveys the empirical research on fiscal institutions of the last three decades. The main results are: (i) Constitutional or statutory fiscal limitations have in most cases proved to be effective in cutting down public expenditure, revenue, and debt. (ii) Budgetary proce-dures matter...
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public finance economists are researching. Because the 2020 International Institute of Public Finance (IIPF) Congress … Tax and Public Finance (ITAX), reflect on interesting papers that were presented at this internationally representative …
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