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Increased focus on income inequality and distributional issues has made incidence analysis a...

This technical note and manual (TNM) explains what accrual accounting means for the public sector...

This note considers the role debt-equity conversions and NPL securitization can play in...

This paper defines and explains key stages of the government expenditure chain and describes the...

Virements are useful instruments of budget flexibility. If carried out transparently and within...

This paper examines the extent to which World Trade Organization (WTO) rules impinge on...