Dispelling Fiscal Illusions: How Much Progress Have Governments Made in Getting Assets and Liabilities on Balance Sheet?
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- Timothy C. Irwin, 2016. "Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 219-226, April.
References listed on IDEAS
- Mr. Timothy C Irwin, 2012. "Some Algebra of Fiscal Transparency: How Accounting Devices Work and How to Reveal Them," IMF Working Papers 2012/228, International Monetary Fund.
- Jagadeesh Gokhale & Kent Smetters, 2006. "Fiscal and Generational Imbalances: An Update," NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 193-223, National Bureau of Economic Research, Inc.
- David Heald & George Georgiou, 2009. "Whole of government accounts developments in the UK: conceptual, technical and timetable issues," Public Money & Management, Taylor & Francis Journals, vol. 29(4), pages 219-227, July.
- Mr. Timothy C Irwin & Lewis K Murara & Rachel F Wang, 2015. "Trends in Fiscal Transparency: Evidence from a New Database of the Coverage of Fiscal Reporting," IMF Working Papers 2015/188, International Monetary Fund.
- Allan Barton, 2011. "Why Governments Should Use the Government Finance Statistics Accounting System," Abacus, Accounting Foundation, University of Sydney, vol. 47(4), pages 411-445, December.
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- David Heald & Ron Hodges, 2018. "Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 48(7), pages 782-804, November.
- Christofzik, Désirée I., 2019.
"Does accrual accounting alter fiscal policy decisions? - Evidence from Germany,"
European Journal of Political Economy, Elsevier, vol. 60(C).
- Christofzik, Désirée, 2019. "Does Accrual Accounting Alter Fiscal Policy Decisions? - Evidence from Germany," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203512, Verein für Socialpolitik / German Economic Association.
- Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? Evidence from Germany," Working Papers 06/2019, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
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More about this item
KeywordsWP; government; country; deficit; government balance sheets; accounts payable; nonfinancial asset; accrual accounting; balance sheets; fiscal illusions; summary GFS balance sheet; summary balance sheet; GFS asset; pension assets; Financial statements; Government finance statistics; Pensions; Fiscal accounting and reporting; Global;
All these keywords.
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