Schwengler, Bernard - In: Revue française d'économie Volume XXVII (2012) 2, pp. 63-95
Fiscal rules can be analysed as the result of a trade-off between constraint and flexibility. There is a large variety of possible trade-offs but the choice of a given type of trade-off determines the main features of a rule, i.e. its numerical target, its statutory basis, its enforcement...