Recent years have seen greater attention being given to the role of markets as an instrument of economic development. Responding to new thinking and changed economic circumstances, governments' perceptions of their own role in the management of their economies have shifted. This volume distils...

This paper through use of proxies for users and preparers of financial reports, finds the definition and understanding of ‘fair value accounting’, and identifies how it is measured (for shares and property investments) in Fiji. The paper also studies benefits and limitations of the...

The work argues that poor macroeconomic control is an important cause of poor enterprise performance. The authors review the empirical evidence on the relationship between macroeconomic stability and the performance of the real economy both at the aggregate and the project levels, before...

The work argues that poor macroeconomic control is an important cause of poor enterprise performance. The authors review the empirical evidence on the relationship between macroeconomic stability and the performance of the real economy both at the aggregate and the project levels, before...

What types of goods should be taxed? How progressive should the income tax be? What should be the balance between the taxation of commodities and the taxation of income? These questions have concerned many leading economists of the last two centuries, and the past 15 years has seen a tremendous...