Do Fiscal Rules Enhance States' Fiscal Capacity
Bibliographic Data
| ID | 9956597 |
|---|---|
| Authors | Bernard Cléry Nomo Beyala (0000-0002-3388-6069, CEREG, ECORESEARCH University of Yaounde II Yaounde Cameroon, corresponding author) |
| Year | 2025 |
| Volume | 78 |
| Issue | 4 |
| Pages | 1539-1566 |
| Publication date | 2025-11-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Kyklos (JOURNAL) |
| Journal identifiers | ISSN: 0023-5962 • E-ISSN: 1467-6435 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/kykl.70005 |
| OpenAlex | W4412362562 |
| Language | EN |
| References cited | 147 |
This paper examines the impact of fiscal rules on fiscal capacity. It is based on the premise that fiscal rules can enhance citizens' tax morale and willingness to pay taxes, thereby improving fiscal capacity. Using a global dataset spanning from 1985 to 2021, we find that stricter fiscal rules have a positive impact on fiscal capacity. This relationship holds when excluding EU countries, differentiating between supranational and national rules and employing alternative measures of fiscal capacity. Robustness checks further reveal that while fiscal capacity tends to rise with the number of rules in place, the combination of rules plays a relevant role. These findings underscore the importance of deliberately selecting and designing fiscal rules to effectively strengthen fiscal capacity
Decentralization · Economics · Fiscal capacity · fiscal federalism · Fiscal policy · Fiscal union · Fiscal year · Macroeconomics · Market economy · Monetary economics · Political science · Finance · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization
The Economic Psychology of Tax Behaviour
Tax structures in developing countries
Weak Instruments in Instrumental Variables Regression
The Origins of State Capacity
Government Spending and Budget Deficits in the Industrial Countries
The effect of fiscal performance on local government election results in Israel
De Facto Political Power and Institutional Persistence
Openness, country size and government
Fragmented fiscal policy
Cluster-robust inference
Generalized reduced rank tests using the singular value decomposition
Fiscal transparency, political parties, and debt in OECD countries
Warfare, fiscal capacity, and performance
A Positive Theory of Fiscal Deficits and Government Debt
Shadow Economies
A Practitioner’s Guide to Cluster-Robust Inference
The Political Business Cycle
Do fiscal rules need budget transparency to be effective
The causal effects of rule of law & property rights on fiscal capacity
Do fiscal rules cause better fiscal balances? A new instrumental variable strategy
Fiscal Rules Cause Lower Debt
Determinants of Public‐Sector Efficiency
On Tax Efforts and Colonial Heritage in Africa
Unobservable Selection and Coefficient Stability
Using Heteroscedasticity to Identify and Estimate Mismeasured and Endogenous Regressor Models
Plausibly Exogenous
The Effects of Fiscal Rules Based on Revenue Structure
Reassessing Tax and Development Research
Fiscal Capacity and the Quality of Government in Sub-Saharan Africa
Electoral manipulation via voter-friendly spending
Motivation or rationalisation? Causal relations between ethics, norms and tax compliance
Progressive taxation and tax morale
The Political Economy of Fiscal Policy
Fairness and Tax Morale in Developing Countries
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Selection on Observed and Unobserved Variables
The Politics of Intergenerational Redistribution
The Political Economy of Benefits and Costs
State Responses to Fiscal Crises
Fiscal transparency and tax morale
Erosion of State Power, Corruption Control and Fiscal Capacity
Political Regimes and the Extractive Capacity of Governments
Fiscal Capacity and Inequality
On the Fiscal Sustainability of Swiss Cantons, 1905–2017
Institutionalizing the autocratic penalty away
War, International Finance, and Fiscal Capacity in the Long Run
The Fiscal State in Africa
The Origins of Voluntary Compliance
Tax bargaining, fiscal contracts, and fiscal capacity in Ghana
Framing Justice
Do Democracies Have Different Public Policies than Nondemocracies
Bargaining in Legislatures
The Global Diffusion of Public Policies
| Citation velocity | historical |
|---|---|
| Highly cited | No |