Afonso, A., & Coelho, J.C. (2022). The role of fiscal policies for external imbalances: Evidence from the European Union. Economic Systems, 46(2), Article 100985. https://doi.org/10.1016/j.ecosys.2022.100985
Alesina, A., & Perotti, R. (1996). Budget deficits and budget institutions. IMF Working Paper, 1996(52), International Monetary Fund, Washington, D.C. https://doi.org/10.5089/9781451847208.001
Alińska, A. (2016). Istota, mierniki i ocena stabilności publicznego systemu finansowego w kontekście doświadczeń globalnego kryzysu finansowego. Ekonomiczne Problemy Usług, 125, 49–59. https://doi.org/10.18276/epu.2016.125-04
Asatryan, Z., Castellon, C., & Stratmann, T. (2018). Balanced budget rules and fiscal outcomes: Evidence from historical constitutions. Journal of Public Economics, 167, 105–119. https://doi.org/10.1016/j.jpubeco.2018.09.001
Azzimonti, M., Battaglini, M., & Coate, S. (2016). The costs and benefits of balanced budget rules: Lessons from a political economy model of fiscal policy. Journal of Public Economics, 136, 45–61. https://doi.org/10.1016/j.jpubeco.2016.03.001
Baldacci, E., & Kumar, M.S. (2010). Fiscal deficits, public debt, and sovereign bond yields. IMF Working Paper, 2010(184), International Monetary Fund, Washington, D.C. https://www.doi.org/10.5089/9781455202188.001
Belinga, V., Benedek, D., de Mooij, R.A., & Norregaard J. (2014). Tax buoyancy in OECD countries, IMF Working Paper, 2014(110), International Monetary Fund, Washington, D.C. https://doi.org/10.5089/9781498305075.001
Bergman, U.M., Hutchuson, M.M., & Jensen, S.E.H. (2016). Promoting sustainable public finances in the European Union: The role of fiscal rules and government efficiency. European Journal of Political Economy, 44, 1–19. https://doi.org/10.1016/j.ejpoleco.2016.04.005
Blanchard, O. (1984). Current and anticipated deficits, interest rates, and economic activity. European Economic Review, 25(1), 7–27. https://doi.org/10.1016/0014-2921(84)90067-9
Blanchard, O. (1990). Suggestions for a new set of fiscal indicators. OECD Economics Department Working Papers, 79, OECD Publishing, Paris. https://www.doi.org/10.1787/435618162862
Bonfatti, A., & Forni, L. (2019). Fiscal rules to tame the political budget cycle: Evidence from Italian municipalities. European Journal of Political Economy, 60, Article 101800. https://doi.org/10.1016/j.ejpoleco.2019.06.001
Bouthevillain, C., Cour-Thimann, P., van den Dool, G., Hernandez de Cos, P., Langenus, G., Mohr, M., Momigliano, S., & Tujula M. (2001). Cyclically adjusted budget balances: An alternative approach. ECB Working Paper Series, 77, European Central Bank, Frankfurt am Main. https://www.doi.org/10.2139/ssrn.356222
Budina, N., Kinda, T., Schaechter, A., & Weber, A. (2012). Fiscal rules at a glance: Country details from a new dataset. IMF Working Paper, 12(273), International Monetary Fund, Washington, D.C. https://www.doi.org/10.5089/9781616359102.001
Buti, M., Nogueira-Martins, J., & Turrini A. (2007). From debt to deficits and back: Political incentives under numerical fiscal rules. CESifo Economic Studies, 53(1), 115–152. https://doi.org/10.1093/cesifo/ifm003
Caselli, F., & Reynaud, J. (2020). Do fiscal rules cause better fiscal balances? A new instrumental variable strategy. European Journal of Political Economy, 63, Article 101873. https://doi.org/10.1016/j.ejpoleco.2020.101873
Combes, J.L., Minea, A., & Sow, M. (2017). Is fiscal policy always counter-(pro-) cyclical? The role of public debt and fiscal rules. Economic Modelling, 65, 138–146. https://doi.org/10.1016/j.econmod.2017.05.017
Debrun, X., Moulin L., Turrini, A., Ayusso-i-Casals, J., & Kumar, M.S. (2008), Tied to the mast? National fiscal rules in the European Union. Economic Policy, 23(54), 298–362. https://doi.org/10.1111/j.1468-0327.2008.00199.x
Escolano, J. (2010). A practical guide to public debt dynamics, fiscal sustainability, and cyclical adjustment of budgetary aggregates. Technical Notes and Manuals, 2010(2), International Monetary Fund, Washington, D.C. https://doi.org/10.5089/9781462396955.005
European Central Bank (2012). Analysing government debt sustainability in the Euro Area. ECB Monthly Bulletin, 55–69, European Central Bank, Frankfurt am Main. https://www.ecb.europa.eu/pub/pdf/other/art1_mb201204en_pp55-69en.pdf
European Commission, Directorate-General for Economic and Financial Affairs (2012). Public Finances in EMU 2012. European Economy, 4(2012), Brussels. https://data.europa.eu/doi/10.2765/18911
European Commission, Directorate-General for Economic and Financial Affairs (2022a). Report on Public Finances in EMU 2021. Publications Office of The European Union. https://data.europa.eu/doi/10.2765/755003
Franek, S., & Postuła, M. (2019). Pomiar siły instrumentów fiskalnych oraz ich skuteczność w poprawie stabilności finansów publicznych w krajach Unii Europejskiej. Materiały i Studia, 334, Narodowy Bank Polski, Warszawa. https://static.nbp.pl/publikacje/materialy-i-studia/ms334.pdf
Gootjes, B., & de Haan, J. (2022). Procyclicality of fiscal policy in European Union countries. Journal of International Money and Finance, 120, Article 102276. https://doi.org/10.1016/j.jimonfin.2020.102276
Gootjes, B., de Haan, J., & Jong-A-Pin, R. (2021). Do fiscal rules constrain political budget cycles?. Public Choice, 188(1), 1–30. https://doi.org/10.1007/s11127-020-00797-3
Gupta, S., Liu, E.X., & Mulas-Granados, C. (2016). Now or later? The political economy of public investment in democracies. European Journal of Political Economy, 45, 101–114. https://doi.org/10.1016/j.ejpoleco.2016.10.004
Iara, A., & Wolff G.B. (2014). Rules and risk in Euro area. European Journal of Political Economy, 34, 222–236. https:///www.doi.org/10.1016/j.ejpoleco.2014.02.002
International Monetary Fund (2018). Assessing fiscal space: An update and stocktaking. IMF Policy Paper, Washington, D.C. https://www.imf.org/en/Publications/Policy-Papers/Issues/2018/06/15/pp041118assessing-fiscal-space
International Monetary Fund, & World Bank (2014). Revised guidelines for public debt management. IMF Policy Paper, Washington, D.C. https://www.imf.org/en/Publications/Policy-Papers/Issues/2016/12/31/Revised-Guidelines-for-Public-Debt-Management-PP4855
Kaufmann, D., Kraay, A., & Mastruzzi, M. (2011). The worldwide governance indicators: Methodology and analytical issues. Hague Journal on the Rule of Law, 3(2), 220–246. https://doi.org/10.1017/S1876404511200046
Koen, V., & Van den Noord, P. (2006). Fiscal gimmickries in Europe: One-off measures and creative accounting. OECD Economics Department Working Papers, 417, OECD Publishing, Paris. https://doi.org/10.1787/237714513517
Köster, G., & Priesmeier C. (2017). Revenue elasticities in euro area countries: An analysis of long-run and short-run dynamics, ECB Working Paper Series, 1989, European Central Bank, Frankfurt am Main. http://dx.doi.org/10.2139/ssrn.2910897
Kumar, M., Baldacci, E., Schaechter, A., Caceres, C., Kim, D., Debrun, X., Escolano, J., Jonas, J., Karam, P., Yakadina, I., & Zymek, R. (2009). Fiscal rules: Anchoring expectations for sustainable public finances. IMF Policy Papers, 2009(96), International Monetary Fund, Washington, D.C. https://doi.org/10.5089/9781498335164.007
Kuusi, T. (2018). Output gap uncertainty and the optimal fiscal policy in the EU. Review of Economics, 69(2), 111–146. https://doi.org/10.1515/roe-2018-0014
Larch, M., & Turrini, A. (2009). The cyclically adjusted budget balance in EU fiscal policymaking: A love at first sight turned into a modern relationship. Economic Papers, 374, European Commission, Brussels. https://data.europa.eu/doi/10.2765/32444
Maltritz, D., & Wüste, S. (2015). Determinants of budget deficits in Europe: The role and relations of fiscal rules, fiscal councils, creative accounting and the Euro. Economic Modelling, 48, 222–236. https://doi.org/10.1016/j.econmod.2014.12.001
Marchewka-Bartkowiak, K. (2012). Fiscal rules in the light of the fiscal crisis. Economics and Law, 10(3), 47–60. https://www.doi.org/10.12775/EiP.2012.023
Milesi-Ferretti, G.M. (2004). Good, bad or ugly? On the effects of fiscal rules with creative accounting. Journal of Public Economics, 88(1–2), 377–394. https://doi.org/10.1016/S0047-2727(02)00076-2
Mohl, P., Mourre, G., Langedijk, S., & Hoogeland, M. (2021). Does media visibility make EU fiscal rules more effective?. European Economy Discussion Paper, 155, European Commission, Brussels. https://economy-finance.ec.europa.eu/publications/does-media-visibility-make-eu-fiscal-rules-more-effective_en#files
Morris, R., & Schuknecht, L. (2007). Structural balances and revenue windfalls: The role of asset prices revisited. ECB Working Paper Series, 737, European Central Bank, Frankfurt am Main. http://dx.doi.org/10.2139/ssrn.970621
Mourre, G., & Poissonnier, A. (2019a). What drives the responsiveness of the budget balance to the business cycle in EU countries?. Intereconomics, 54(4), 237–249. https://doi.org/10.1007/s10272-019-0831-2
Mourre, G., Poissonnier, A., & Lausegger, M. (2019b). The semi-elasticities underlying the cyclically-adjusted budget balance: An update & further analysis. European Commission Discussion Paper, 98, European Commission, Brussels. https://www.doi.org/10.2765/72585
Moździerz, A. (2015). Wpływ modyfikacji metody pomiaru CAB na cykliczny komponent dochodów budżetowych na przykładzie państw Grupy Wyszehradzkiej. Kwartalnik Kolegium Ekonomiczno-Społecznego. Studia i Prace, 4(3), 61–75. https://www.doi.org/10.33119/KKESSiP.2015.4.3.4
Nerlich, C., & Heinrich Reuter, W. (2015). Fiscal rules, fiscal space and procyclical fiscal policy. ECB Working Paper Series, 1872, European Central Bank, Frankfurt am Main. http://dx.doi.org/10.2139/ssrn.3409786
Postuła, M., Klepacki, J., & Alińska, A. (2018). The impact of Standardised Fiscal Rules Index on the yield on ten-year government bonds in the Visegrád Group countries in 2005–2016. Journal of Management and Business Administration. Central Europe, 26(3), 49–70. https://www.doi.org/10.7206/jmba.ce.2450-7814.325
Rommerskirchen, C. (2015). Fiscal rules, fiscal outcomes and financial market behaviour. European Journal of Political Research, 54, 836–847. https://www.doi.org/10.1111/1475-6765.12112
Schaechter, A., Kinda, T., Budina, N., & Weber A. (2012). Fiscal rules in response to the crisis: Toward the ‘next-generation’ rules. A new dataset. IMF Working Paper, 12/187, International Monetary Fund, Washington, D.C. https://www.doi.org/10.5089/9781475505351.001
Schick, A. (2010). Post-crisis fiscal rules: Stabilizing public finance while responding to economic aftershocks. OECD Journal on Budgeting, 10(2), 1–18. https://doi.org/10.1787/budget-10-5km7rqpkqts1
Thornton, J., & Vasilakis, C. (2018). Fiscal rules and government borrowing costs: International evidence. Economic Inquiry, 56(1), 446–459. https://doi.org/10.1111/ecin.12484
von Hagen, J., & Wolff G. (2006). What do deficits tell us about debts? Empirical evidence on creative accounting with fiscal rules in the EU. Journal of Banking & Finance, 30(12), 3259–3279. https://doi.org/10.1016/j.jbankfin.2006.05.011
Waszkiewicz, G. (2014). Czynniki kształtujące bond spread polskich obligacji skarbowych. Studia Ekonomiczne, 2(81), 225–242. https://inepan.pl/images/pliki/SE/Studia_2014_2_4_Waszkiewicz.pdf
Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States (Official Journal of the European Union, L 306/41, 23.11.2011, pp. 41–47) http://data.europa.eu/eli/dir/2011/85/oj
Regulation (EU) No 1175/2011 of the European Parliament and of the Council of 16 November 2011 amending Council Regulation (EC) No 1466/97 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies (Official Journal of the European Union, L 306/12, 23.11.2011, pp. 12–24) http://data.europa.eu/eli/reg/2011/1175/oj
Treaty on Stability, Coordination and Governance in the Economic and Monetary Union (Fiscal Compact), Brussels 02.03.2012 (not published in the Official Journal of the European Union) https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:42012A0302(01)