This report assesses fiscal transparency practices in Brazil in relation to the requirements of the IMF Fiscal Transparency Code. Brazil's practices meet many of the principles of the code at good or advanced levels. Fiscal statistics encompass the general government sector and recognize most of...

This paper evaluates the status of fiscal transparency in Uganda, where some key elements of fiscal transparency are in place. These have been augmented in recent years through a number of reforms. The Public Finance Management Act 2015 specifies the budget calendar, the main contents of budget...

This paper discusses findings of the evaluation of fiscal transparency in Turkey. As a result of several reforms, Turkey has made significant progress against the 36 principles of the IMF's new Fiscal Transparency Code. Of the 36 principles in the Code, Turkey now meets 10 principles at the...

We develop a new measure of relative debt transparency by comparing the amount of state debt reported in the annual Census survey and the amount reported in the statistical section of the state Comprehensive Annual Financial Report (CAFR). GASB 44 requires states to start reporting their total...

We explore the role of cheap excuses in product choice. If a product improves upon one ethically relevant dimension, agents may care less about other, completely independent ethical facets of the product. This 'static moral self-licensing' would extend the logic of the well-studied moral...

We explore the role of cheap excuses in product choice. If a product improves upon one ethically relevant dimension, agents may care less about other, completely independent ethical facets of the product. This "static moral self-licensing" would extend the logic of the well studied moral...

The global surge in independent fiscal councils (IFCs) raises three related questions: How can IFCs improve the conduct of fiscal policy? Are they simultaneously desirable for voters and elected policymakers? And are they resilient to changes in political conditions? We build a model in which...

Professional development and the continuous improvement of the public servants and auxiliary personnel competence in public institutions have become one of the main necessities in public institutions all over the area of the well-developed countries. In every country member of the European...