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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Détails bibliographiques
Auteur principal: Irwin, Timothy
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2015.
Collection:IMF Working Papers; Working Paper ; No. 2015/261
Accès en ligne:Full text available on IMF