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People want to know how their tax, fee, and charge money is spent as government income changes. The paper shows the tendency of special government capital spending. It finds that special purpose governments' capital spending is similar to that of corporations.

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This page is a summary of: Capital structure of special-purpose governments, Journal of Public Budgeting Accounting & Financial Management, October 2024, Emerald,
DOI: 10.1108/jpbafm-09-2023-0164.
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