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On the Determinants of Fiscal Non-Compliance : An Empirical Analysis of Spain's Regions

Author/Editor: Mar Delgado-Téllez, Victor Duarte Lledo, Javier J Pérez.

Release Date:January, 2017

This paper proposes an empirical framework that distinguishes voluntary from involuntary compliance with fiscal deficit targets on the basis of economic, institutional, and political factors. more...



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