One important aspect of public finance is understanding expenditure allocations among
competing purposes. Applying the public choice paradigm and fiscal illusion framework, this …

The volatility of financial markets has highlighted the sensitivity of pension funding to
pension investment management and the risk exposure of pension investment portfolios. In …

The purpose of our article is to assess the effect of diverse indicators pertaining to
government quality and risk on fiscal pressure. The analysis focuses on 14 emerging …

In the United States, government-sponsored pension plans are the main source of
retirement income for local government employees when they retire. Funding for these …

Since 1970, the intensity of implementing budgetary policies in the two categories of states,
developed states, and emerging states, has been observed in Europe. These policies had …

The structure of the fiscal system and how it prioritizes its budgetary policies and ensures the
efficiency of the collection of financial resources determine in a significant proportion the …

The degree of development of an economy is determined significantly by the structure of the
fiscal system. It exercises its functions and ensures the collection of the necessary resources …

Ao considerar que o Brasil adotou os padrões internacionais de contabilidade para
benefícios pós-emprego por meio da NBC TSP 15–Benefícios a Empregados em 2018, este …

The degree of development of an economy is determined significantly by the structure of the
fiscal system. It exercises its functions and ensures the collection of the necessary resources …