## Fiscal Rules at a Glance: Country Details from a New Dataset

_IMF Working Papers, November 14, 2012_

## Source details

**Canonical URL:** [Fiscal Rules at a Glance: Country Details from a New Dataset](https://www.imf.org/en/publications/wp/issues/2016/12/31/fiscal-rules-at-a-glance-country-details-from-a-new-dataset-40101)

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## Bibliographic details
- Authors: Nina Budina, Tidiane Kinda, Andrea Schaechter
- Published: November 14, 2012
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781616359102.001

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### Summary
- Provides country-specific information on fiscal rules in use in 81 countries from 1985 to end-September 2012.
- Serves as background material and update of the July 2012 Working Paper “Fiscal Rules in Response to the Crisis—Toward the ‘Next Generation’ Rules: A New Dataset”.
- Also available in an electronic data visualization tool (http://www.imf.org/external/datamapper/FiscalRules/map/map.htm.).
- Covers four types of rules: budget balance rules, debt rules, expenditure rules, and revenue rules.
- Applies to the central or general government or the public sector.
- Presents details on characteristics of rules, including legal basis, coverage, escape clauses, and supporting features such as independent monitoring bodies.

### Dataset coverage and scope
- Geographic/sample coverage: 81 countries.
- Time coverage: 1985 to end-September 2012.
- Rule types covered:
  - Budget balance rules
  - Debt rules
  - Expenditure rules
  - Revenue rules
- Government levels covered:
  - Central government
  - General government
  - Public sector

### Rule characteristics and features documented
- Legal basis of rules.
- Coverage of rules (which government level or sector they apply to).
- Escape clauses.
- Key supporting features, including independent monitoring bodies.
- Information intended to help analyze enforcement procedures and fiscal governance.

### Authors and publication metadata
- By Nina Budina, Tidiane Kinda, Andrea Schaechter
- Publication date: November 14, 2012
- Series: Working Paper No. 2012/273
- Issue: 273
- Volume: 2012
- Pages: 62
- DOI: https://doi.org/10.5089/9781616359102.001
- ISBN: 9781616359102
- ISSN: 1018-5941
- Stock No: WPIEA2012273

### Subject areas and keywords
- Subject: Budget planning and preparation, Expenditure, Fiscal policy, Fiscal rules, Fiscal stance, Public debt, Public financial management (PFM)
- Keywords: budget balance rule, budget deficit, Budget planning and preparation, Caribbean, debt rule, enforcement procedure, expenditure rule, fiscal governance, fiscal policy, Fiscal rules, Fiscal stance, General government, national rule, West Africa, WP

*Content based on "Fiscal Rules at a Glance: Country Details from a New Dataset" (IMF Working Papers 2012, 273).*

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/31/fiscal-rules-at-a-glance-country-details-from-a-new-dataset-40101_