This study is an attempt to quantify the delayed fiscal adjustment using an accounting framework and to test its short and long run effects on growth in Tunisia by using Autoregressive Distributed Lag (ARDL) model over the period 1975-2015. We find that delayed fiscal adjustment hurts per capita GDP growth not only in the short run but also in the long run. which raises arguable evide... https://www.drcristinosuarez.com/