several procedures have been employed to examine the impacts of subsidies on different indices in an economy. this paper proposes a new approach enabling one to compare direct and indirect payments on households. to this end, the impact of government payments is examined on gross regional products, employment, income distribution and inflation of golestan province in iran through a social accou...

accounting is a social knowledge which is inherently related to the environment, values and economic, social and cultural norms of the society where it is used.thus it is better to consider the requirements, conditions and qualities of the target society when using the theoretical framework and standards of financial reporting. therefore, according to some researchers, the unconditional use of ...

This paper focuses on the problems involved in developing cross-country comparisons of the intergenerational stance of fiscal policy. Of course, these comparisons are nowadays based on the method of generational accounting and in particular most of them rely on comparing the total size of intertemporal public liabilities (IPLs). I first utilize the machinery of generational accounting in order ...