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The net worth approach to fiscal analysis is cast in a simple model able to capture the dynamics...

Country-specific factors prevent a strong linear relationship between the legislature's budgetary...

The paper argues that assets produced under build-own-operate-transfer (BOOT) schemes-under which...

Ambiguity, as opposed to uncertainty, reflects lack of sufficient information about distribution...

This paper documents the main elements of the new budget system established in the Russian...

This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal...