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each other, it is often claimed that the EU fiscal framework, by reducing the budgetary room for manoeuvre and the … empirical evidence supporting this argument. In a sample of EU-15 countries over the past three decades, the introduction of the …
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Under numerical fiscal rules, such as those underpinning EMU, governments have strong temptations to use accounting tricks to meet the fiscal constraints. Given these political incentives, fiscal variables that in the past were regarded as a mere residual acquire a strategic role. This is the...
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