The article discusses how countries have been creating new fiscal rules to deal with the aftermath of the financial crisis. A dataset was compiled covering 81 countries from 1985 to 2012 to analyze these rules. The study found that many new fiscal rules have been put in place since the crisis, with emerging economies catching up to advanced economies in rule complexity. These "next-generation" rules aim to balance sustainability and flexibility in responding to economic shocks, but they also bring new challenges in implementation and monitoring.