IMF Publications by Author
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Timothy%20C%20Irwin:
2018
Title: How to Control the Fiscal Costs of Public-Private Partnerships
Series: How-To Note No. 2018/004
Date: October 16, 2018
Subject: Accounting standards Contingent liabilities Expenditure PPP Fiscal Risk Assessment Model (PFRAM) Public financial management (PFM) Public investment and public-private partnerships (PPP) Public investment spending
2016
Title: Dispelling Fiscal Illusions: How Much Progress Have Governments Made in Getting Assets and Liabilities on Balance Sheet?
Series: Working Paper No. 2016/095
Date: April 21, 2016
Subject: Accrual accounting Economic and financial statistics Financial statements Fiscal accounting and reporting Government finance statistics Labor Pensions Public financial management (PFM)
2015
Title: The Whole Elephant: A Proposal for Integrating Cash, Accrual, and Sustainability-Gap Accounts
Series: Working Paper No. 2015/261
Date: December 10, 2015
Subject: Accounting standards Currencies Financial statements Fiscal accounting and reporting Government debt management Money Public financial management (PFM)
Title: Defining the Government’s Debt and Deficit
Series: Working Paper No. 2015/238
Date: November 20, 2015
Subject: Accrual accounting Financial statements Fiscal accounting and reporting Fiscal policy Fiscal rules Public debt Public financial management (PFM)
Title: Getting the Dog to Bark: Disclosing Fiscal Risks from the Financial Sector
Series: Working Paper No. 2015/208
Date: September 28, 2015
Subject: Banking Economic sectors Financial crises Financial sector Financial sector policy and analysis Financial sector risk Fiscal reporting Fiscal risks Public financial management (PFM)
Title: Trends in Fiscal Transparency: Evidence from a New Database of the Coverage of Fiscal Reporting
Series: Working Paper No. 2015/188
Date: August 5, 2015
Subject: Economic and financial statistics Financial institutions Financial statements Fiscal reporting Fiscal transparency Government finance statistics Public financial management (PFM) Stocks
2013
Title: Shining a Light on the Mysteries of State: The Origins of Fiscal Transparency in Western Europe
Series: Working Paper No. 2013/219
Date: October 25, 2013
Subject: Budget planning and preparation Expenditure Fiscal accounting and reporting Fiscal transparency Public debt Public financial management (PFM)
2012
Title: Some Algebra of Fiscal Transparency: How Accounting Devices Work and How to Reveal Them
Series: Working Paper No. 2012/228
Date: September 1, 2012
Subject: Accrual accounting Currencies Economic and financial statistics Financial statements Fiscal accounting and reporting Government finance statistics Money Public financial management (PFM)
Title: Appraising Credit Ratings: Does the CAP Fit Better than the ROC?
Series: Working Paper No. 2012/122
Date: May 1, 2012
Subject: Credit ratings Income distribution
Title: Accounting Devices and Fiscal Illusions
Series: Staff Discussion Notes No. 2012/002
Date: March 28, 2012
Subject: Currencies Economic and financial statistics Expenditure Financial statements Government finance statistics Labor Money Pensions Public financial management (PFM) Public investment and public-private partnerships (PPP)