The publication A Sum of Parts : Sovereign Debt Measurement and Reporting explores the role of accrual basis accounting and related financial reporting frameworks as a factor in fostering debt transparency. It was developed as a background paper to inform Chapter 2 of the Debt Transparency in...

The Fiscal Responsibility Act requires the Crown to articulate targets for a series of fiscal variables, including net worth. Given the dramatic improvement in the fiscal position in recent years, a critical policy question relates to how (and which) measures of Crown net worth should be...

This paper provides a pragmatic and objective diagnostic approach to the assessment of public investment management systems for governments. Since weaknesses in public investment management can negate the core argument that additional fiscal space allocated to public investments could enhance...