Dispelling Fiscal Illusions : How Much Progress Have Governments Made in Getting Assets and Liabilities on Balance Sheet? /

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 recognizi...

Полное описание

Библиографические подробности
Главный автор: Irwin, Timothy
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2016.
Серии:IMF Working Papers; Working Paper ; No. 2016/095
Online-ссылка:Full text available on IMF