Delgado Téllez de Cepeda, Mar; Lledó, Víctor D.; … - 2016
an empirical framework that distinguishes between voluntary and involuntary compliance with fiscal deficit targets on the …) over the period 2002-2015. Fiscal non-compliance among Spain’s regions has proven persistent. It increases with the size of … regional governments. Non-compliance also tends to increase during election years, when vertical fiscal imbalances become …