In some ways, a 2012 symposium on “Dilemmas of State Debt” may seem a bit behind the news curve. At the end of 2010, municipal bond markets were in a deep funk. Analysts predicted that countless municipalities and perhaps one or more of the United States might default on their debt...

How does fiscal decentralisation affect the development of a health system? Evidence from health care decentralisation in Europe can offer some insights to the question above. This paper addresses the effects of health care decentralisation in Europe, and reviews some of the key questions on the...

Werner Roeger analyses the economic and budgetary implications of current demographic projections for Europe and the US over the next 50 years, within the framework of a multi-country dynamic general equilibrium model. Roeger evaluates the labour supply implications of demographic changes and,...

1. A framework for cost accounting systems in government / Zachary T. Mohr -- 2. Contextualizing cost accounting in government from a historical perspective / Zachary T. Mohr and William C. Rivenbark -- 3. The intrinsic value of cost accounting for benchmarking service efficiency / William C....