The EPSAS Conceptual Framework 2018 is a useful summary of the main goals and key issues in public sector accounting, since collects all the relevant topics at a general level. Similar to the IPSAS, these standards are also not binding yet, but it is necessary for the EU member states to prepare...

I identify wage spillovers from the public to the corporate sector with the help of a large and sudden public sector wage increase, which raised real compensation by 40 percent in two years, changing the average public wage premium from minus 10 to plus 12 percent. Using a dataset covering about...

Using a large and unexpected public wage increase in Hungary which changed the public wage premium in 2002 from -17 to +7.5 percent from one month to the next, I study wage spillovers from the public to the corporate sector. I proxy the exposure of corporate workers to the public sector with the...