Trends in fiscal transparency: Evidence from a new database of the coverage of fiscal reporting by Raquel F. Wang, Timothy Irwin and Lewis K. Murara published by IMF, indicated by Alvaro Manoel (8/2015). “Although there are several measures of fiscal transparency, none provides satisfactory information on certain issues of macroeconomic relevance, including whether fiscal data are available for all of general government, whether the government reports a balance sheet, and whether spending and revenue are reported on a cash or accrual basis…”
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