Fiscal Gimmickry in Europe: One-Off Measures and Creative Accounting
Accounting conventions usually leave some room for judgment, which governments may be tempted to take advantage of, especially when fiscal rules bite or threaten to do so. The European experience over the past decade -- documented here in great detail -- illustrates that fiscal gimmicks come in many...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2005
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | Accounting conventions usually leave some room for judgment, which governments may be tempted to take advantage of, especially when fiscal rules bite or threaten to do so. The European experience over the past decade -- documented here in great detail -- illustrates that fiscal gimmicks come in many different guises, but also that some are less mischievous than others. Logit regression analysis confirms that when deficit rules or, to a lesser extent, debt thresholds tend to become more binding, recourse to gimmicks is more likely. It also suggests that more centralised budget systems are less prone to such gimmickry. The policy implications are clear as regards the virtues of transparent and consistent accounting practices, but more ambiguous regarding the merits or otherwise of one-off measures ... |
| Beschreibung: | 1 Online-Ressource (36 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/237714513517 |
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| spelling | Koen, Vincent Verfasser aut Fiscal Gimmickry in Europe One-Off Measures and Creative Accounting Vincent Koen and Paul van den Noord = Astuces budgétaires en Europe : Mesures non récurrentes et créativité comptable / Vincent Koen et Paul van den Noord Astuces budgétaires en Europe Paris OECD Publishing 2005 1 Online-Ressource (36 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers Accounting conventions usually leave some room for judgment, which governments may be tempted to take advantage of, especially when fiscal rules bite or threaten to do so. The European experience over the past decade -- documented here in great detail -- illustrates that fiscal gimmicks come in many different guises, but also that some are less mischievous than others. Logit regression analysis confirms that when deficit rules or, to a lesser extent, debt thresholds tend to become more binding, recourse to gimmicks is more likely. It also suggests that more centralised budget systems are less prone to such gimmickry. The policy implications are clear as regards the virtues of transparent and consistent accounting practices, but more ambiguous regarding the merits or otherwise of one-off measures ... Economics van den Noord, Paul ctb https://doi.org/10.1787/237714513517 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Koen, Vincent Fiscal Gimmickry in Europe One-Off Measures and Creative Accounting Economics |
| title | Fiscal Gimmickry in Europe One-Off Measures and Creative Accounting |
| title_alt | Astuces budgétaires en Europe |
| title_auth | Fiscal Gimmickry in Europe One-Off Measures and Creative Accounting |
| title_exact_search | Fiscal Gimmickry in Europe One-Off Measures and Creative Accounting |
| title_exact_search_txtP | Fiscal Gimmickry in Europe One-Off Measures and Creative Accounting |
| title_full | Fiscal Gimmickry in Europe One-Off Measures and Creative Accounting Vincent Koen and Paul van den Noord = Astuces budgétaires en Europe : Mesures non récurrentes et créativité comptable / Vincent Koen et Paul van den Noord |
| title_fullStr | Fiscal Gimmickry in Europe One-Off Measures and Creative Accounting Vincent Koen and Paul van den Noord = Astuces budgétaires en Europe : Mesures non récurrentes et créativité comptable / Vincent Koen et Paul van den Noord |
| title_full_unstemmed | Fiscal Gimmickry in Europe One-Off Measures and Creative Accounting Vincent Koen and Paul van den Noord = Astuces budgétaires en Europe : Mesures non récurrentes et créativité comptable / Vincent Koen et Paul van den Noord |
| title_short | Fiscal Gimmickry in Europe |
| title_sort | fiscal gimmickry in europe one off measures and creative accounting |
| title_sub | One-Off Measures and Creative Accounting |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/237714513517 |
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