Some countries have adopted laws that require the national budget to be balanced. Electoral promises to balance the budget may also be made. The economic rationale for this is questionable. A budget designed to achieve targets consistent with an appropriate response to inflation, public debt, and private sector growth does not necessarily require a balanced budget, even if this can be achieved in practice. Balanced budget laws are relatively easy to circumvent in practice by excluding certain items, such as state-controlled enterprises. Preoccupation with balanced budgets can also complicate fiscal planning. They also provide the finance ministry with a ready-made excuse for resisting calls for public spending.