Fiscal institutional capacity in most fragile states (FS) and several low-income developing countries (LIDCs) is much lower than in other countries. Governments in these countries face several cash management challenges because they often lack credible budgets, have smaller and less diversified...

Governments use tax expenditures (TEs) to provide financial support or benefits to taxpayers. The budgetary impact of TEs can be similar to that of direct outlays: after the support is provided, less money is available to fund other government priorities. Systematic evaluations are needed to...

"This book explores how millions of people can significantly contribute to scientific research with their effort and experience, even if they are not working at scientific institutions and may not have formal scientific training. Marion K. Poetz and Henry Sauermann provide a comprehensive guide...