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161223 ||| eng |
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|a 9781475552829
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| 100 |
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|a Irwin, Timothy
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| 245 |
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|a Dispelling Fiscal Illusions
|b How Much Progress Have Governments Made in Getting Assets and Liabilities on Balance Sheet?
|c Timothy Irwin
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2016
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| 300 |
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|a 17 pages
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| 651 |
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4 |
|a United States
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| 653 |
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|a Finance, Public
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| 653 |
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|a Public Administration
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| 653 |
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|a Private Pensions
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| 653 |
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|a Accrual accounting
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| 653 |
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|a Finance
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| 653 |
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|a Budget Systems
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| 653 |
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|a Nonwage Labor Costs and Benefits
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| 653 |
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|a Financial statements
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| 653 |
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|a Public finance accounting
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| 653 |
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|a Computer Programs: Other
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| 653 |
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|a Fiscal accounting and reporting
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| 653 |
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|a Data Collection and Data Estimation Methodology
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| 653 |
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|a Labor
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| 653 |
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|a Government finance statistics
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| 653 |
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|a Accounting
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| 653 |
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|a Public Sector Accounting and Audits
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| 653 |
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|a Pensions
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| 653 |
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|a Public financial management (PFM)
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| 653 |
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|a Financial reporting, financial statements
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| 653 |
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|a Economic and financial statistics
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| 653 |
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|a National Budget
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| 653 |
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|a National Budget, Deficit, and Debt: General
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| 653 |
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|a Statistics
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| 653 |
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|a Econometrics & economic statistics
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 856 |
4 |
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|u https://elibrary.imf.org/view/journals/001/2016/095/001.2016.issue-095-en.xml?cid=43871-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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| 520 |
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|a 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
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