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Budget Institutions and Fiscal Performance in Latin America

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1999

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Elsevier Science B.V.
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Alesina, Alberto, Ricardo Hausmann, Rudolf Hommes, and Ernesto Stein. 1999. Budget institutions and fiscal performance in Latin America. Journal of Development Economics 59(2): 253-273.

Abstract

In this paper, we collect detailed information on the budget institutions of Latin American countries. We classify these institutions on a "hierarchical"/"collegial" scale, as a function of the existence of constraints on the deficit, and voting rules. We show that "hierarchical" and transparent procedures have been associated with more fiscal discipline in Latin America in the 1980s and early 1990s.

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budget institutions, fiscal deficits

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