Title:

The Expenditure Benchmark: Complex and Unsuitable for Independent Fiscal Institutions

Author:

Carlos Fonseca Marinheiro (U Coimbra, Portuguese Public Finance Council)

Journal:

Comparative Economic Studies

Year:

2021

Volume:

63

Number:

3

Pages:

411-431

JEL code:

H5 - National Government Expenditures and Related Policies

DOI:

10.1057/s41294-021-00151-6