Budget Institutions and Fiscal Performance in Latin America
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NBER Working Paper No. 5586
Issued in May 1996
NBER Program(s): PE ME
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 their transparency and the existence of legislative constraints on the deficit. We then show that `hierarchical' and transparent procedures have been associated with more fiscal discipline in Latin America in the eighties and early nineties.
Published: Journal of Development Economics, Vol. 59, no. 2 (August 1999): 253-273.
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