The Whole Elephant : A Proposal for Integrating Cash, Accrual, and Sustainability-Gap Accounts /

Although the budget deficit is much discussed in political debate and economic research, there is no agreement on how it should be measured. There are at least four options, which can be called the cash deficit, the financial deficit, the full-accrual deficit, and the comprehensive deficit. Each is...

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Bibliographic Details
Main Author: Irwin, Timothy
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2015.
Series:IMF Working Papers; Working Paper ; No. 2015/261
Online Access:Full text available on IMF