Kasperskaya, Yuliya; Xifré, Ramón - In: Journal of Public Budgeting, Accounting & Financial … 32 (2020) 3, pp. 379-398
Purpose: The objective of this study is to analyze the role that budgetary analytical capacity (BAC) plays for fiscal discipline in a sample of Eurozone countries in the postcrisis period. Dessign/methodology/approach: Building on the policy capacity literature, an index for the BAC is...