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Austerity and distributional policy
Alpino, Matteo; Asatryan, Zareh; Blesse, Sebastian; … - 2020
setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases income tax … progressivity. Consistent with this evidence, we find that in a panel of countries austerity correlates with higher marginal tax …
Persistent link: https://www.econbiz.de/10012232031
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Enforcement of fiscal rules : lessons from the fiscal compact
Larch, Martin; Busse, Matthias; Jankovics, László - 2021
In 2012, 22 EU countries signed the Fiscal Compact, an intergovernmental agreement aimed at backing EU fiscal rules with national arrangements. The main objective of the Compact was to strengthen compliance. Based on a survey of national independent fiscal institutions, we take a closer look at...
Persistent link: https://www.econbiz.de/10012671881