The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a...

Costa Rica atraviesa por un momento histórico importante. La crisis económica contribuyó a poner en evidencia los problemas económicos, políticos y sociales con los cuales los costarricenses se acostumbraron a vivir. Durante los últimos cincuenta años, nos acostumbramos a vivir de glorias...

Depuis 1999, l'Union européenne a décidé de disposer d'une politique de sécurité et de défense (PESD) autonome. La très forte hétérogénéité des préférences de chacun des Etats membres implique de définir la nature du processus d'allocation des ressources de défense. En assimilant...

Kazakhstan’s government has established a comprehensive and efficient treasury system for government revenues and expenditures, and introduced a state-of-the-art government financial management information system. Kazakhstan is among the leading BRO (Baltics, Russia, and other Former Soviet...

This paper investigates the informational requirements of resource allocation processes in public goods economies with any number of firms and commodities. We show that the Lindahl mechanism is informationally effcient in the sense that it uses the smallest message space among smooth resource...