United States

Tax and mend

The continuing furore over the Budget – ranging from charitable giving to pasties – reflects the enormous complexity of the world’s most obtuse tax system. It’s time for the chancellor to start rationalising the tax code Read more

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The collaboration conundrum

Scotland wants its public bodies to save money by working more closely together and in partnership with the private sector. But can savings really be made this way? US research suggests they can Read more

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The answer is ‘yes’. What was the question?

Finance managers must be aware of the dangers of self-justification and pre-determination in decision-making. Fortunately, there are tools and techniques to help arrive at more objective outcomes Read more

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Holding governments to account

It’s time for governments to take their accounting responsibilities seriously and to modernise their finances. The eurozone debt crisis has highlighted widespread reporting failures and must lead to extensive reform Read more

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Restoring fiscal sanity to the US

The United States faces a financial crisis, with soaring debt levels and trillions of dollars in unfunded health and social security obligations. Radical reform is required to avert disaster argues the country’s former comptroller general Read more

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Democratic regulation: learning from the US

If private and non-profit providers are to be encouraged into public services such as the NHS they should be subject to ‘democratic regulation’. We should look to how the US oversees its utility companies Read more

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