To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...

In times of increasing public distrust in government and its institutions, engaging the public in decision making may strengthen democracy as well as result in a more effective allocation of scarce public resources. Participatory budgeting has started in Brazil and spread around the world but is...

The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government...