Abstract
This note introduces the Comparative Independent Fiscal Institutions Dataset which contains information on the institutional characteristics of forty-four independent expert bodies that are mandated to monitor fiscal policy and performance. Based on coding of legislative documents, it describes the institutional design of IFIs in mainly developed countries at different points in time. It comprises indicators and indices on formal political independence, expert proficiency and powers to intervene into the budget process. I report empirical variations between different models of IFIs such as Fiscal Councils and Parliamentary Budget Offices.
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