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Author: Mr.Timothy Irwin
Publisher: International Monetary Fund
ISBN: 1475552823
Category : Business & Economics
Languages : en
Pages : 17
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Book Description
When rights and obligations are not recognized as assets and liabilities on a government’s balance sheet, the government’s deficit can be reduced by selling off-balance-sheet assets or incurring off-balance-sheet liabilities. This paper examines how much progress has been made in recognizing assets and liabilities and thus dispelling the fiscal illusions that such transactions create. Looking at the accounts, government-finance statistics, and long-term fiscal projections produced in 28 advanced economies in the period since 2003, it finds good progress in the recognition of some assets and liabilities, such as accounts payable and simple financial assets, but much less in others, such as civil-service pensions.
Author: Mr.Timothy Irwin
Publisher: International Monetary Fund
ISBN: 1475552823
Category : Business & Economics
Languages : en
Pages : 17
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Book Description
When rights and obligations are not recognized as assets and liabilities on a government’s balance sheet, the government’s deficit can be reduced by selling off-balance-sheet assets or incurring off-balance-sheet liabilities. This paper examines how much progress has been made in recognizing assets and liabilities and thus dispelling the fiscal illusions that such transactions create. Looking at the accounts, government-finance statistics, and long-term fiscal projections produced in 28 advanced economies in the period since 2003, it finds good progress in the recognition of some assets and liabilities, such as accounts payable and simple financial assets, but much less in others, such as civil-service pensions.
Author: Timothy C. Irwin
Publisher:
ISBN:
Category :
Languages : en
Pages : 18
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Book Description
When rights and obligations are not recognized as assets and liabilities on a government's balance sheet, the government's deficit can be reduced by selling off-balance-sheet assets or incurring off-balance-sheet liabilities. This paper examines how much progress has been made in recognizing assets and liabilities and thus dispelling the fiscal illusions that such transactions create. Looking at the accounts, government-finance statistics, and long-term fiscal projections produced in 28 advanced economies in the period since 2003, it finds good progress in the recognition of some assets and liabilities, such as accounts payable and simple financial assets, but much less in others, such as civil-service pensions.
Author: P. Spahn
Publisher: Springer
ISBN: 0230372678
Category : Business & Economics
Languages : en
Pages : 219
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Book Description
Maastricht will induce changes to the EC budget the various dimensions of which are explored in this volume. Based on the theory of fiscal federalism the author discusses important aspects of multilayer government finance for existing federations - Australia, Germany, Switzerland and the USA. He sketches the effects of an Economic and Monetary Union (EMU) onto the Community budget, and concludes with a systematic treatment of revenue instruments for its future financing
Author: János Kornai
Publisher: Cambridge University Press
ISBN: 9780521774888
Category : Business & Economics
Languages : en
Pages : 310
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Book Description
The essays in this volume, first published in 2001, examine fiscal policy-making and providing for social welfare in post-socialist countries.
Author: Joseph Drew
Publisher: Springer Nature
ISBN: 9811565031
Category : Political Science
Languages : en
Pages : 168
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Book Description
This book is a bold prescription for local government reform that moves well beyond the old arguments regarding consolidations (also referred to as amalgamations) and co-operation (sometimes referred to as shared services) to paint a picture of an efficient, effective tier of government that strikes a balance between the right of persons to pursue their existential ends and the need to promote the common good. The book presents a system of local government that balances human dignity with the common good, restrains Leviathan, provides a voice for the disenfranchised (and even the disinterested), and delivers goods and services efficiently and effectively. Ironically, what is often argued to be the weakness of local government in many jurisdictions – the fact that it is merely a creature of statute – is also the best hope we have of making the oft cited rhetoric about how ‘local government is the closest to the people that serves the people best’ become reality.
Author: Paul Levy
Publisher: North Atlantic Books
ISBN: 1583945660
Category : Body, Mind & Spirit
Languages : en
Pages : 377
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Book Description
There is a contagious psychospiritual disease of the soul, a parasite of the mind, that is currently being acted out en masse on the world stage via a collective psychosis of titanic proportions. This mind-virus—which Native Americans have called "wetiko"—covertly operates through the unconscious blind spots in the human psyche, rendering people oblivious to their own madness and compelling them to act against their own best interests. Drawing on insights from Jungian psychology, shamanism, alchemy, spiritual wisdom traditions, and personal experience, author Paul Levy shows us that hidden within the venom of wetiko is its own antidote, which once recognized can help us wake up and bring sanity back to our society.
Author: Robert F. van Brederode
Publisher: Springer Nature
ISBN: 9811910928
Category : Political Science
Languages : en
Pages : 421
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Book Description
This book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview. This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school. Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.
Author: James M. Buchanan
Publisher: UNC Press Books
ISBN: 9780807841907
Category : Business & Economics
Languages : en
Pages : 328
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Book Description
Recipient of the 1986 Nobel Prize in economics, James Buchanan has won international recognition for his pioneering role in the development of public-choice theory. Among his works that the prize committee specifically cited was Public Finance in Democratic Process, which first appeared in 1967. As James C. Miller, director of the U.S. Office of Management and Budget, notes in his foreword, "This book is perhaps the best compact exposition of Buchanan's theory of public choice."
Author: O. Kayaalp
Publisher: Springer
ISBN: 1403938970
Category : Business & Economics
Languages : en
Pages : 192
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Book Description
Price theory has provided solutions to myriad problems affecting society without invoking any precepts beyond those encapsulated in the standard economic postulate. Fiscal theory, meanwhile, has been closely attentive to the political, sociological and historical circumstances that bear upon the fiscal act. This methodological duality has resulted in the development of fiscal theory in line with the political culture espoused by its originator, usually the one prevailing at home. Thus emerges the need for an analysis of the evolution of fiscal thought along national lines.
Author: Simon James
Publisher: Taylor & Francis
ISBN: 9780415188029
Category : Business & Economics
Languages : en
Pages : 428
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Book Description
