The GASB No. 68 Impact of Increased Public Pension and OPEB Liabilities on State Budget and Finance

• In Event: Fiscal and Budgetary Politics

Brief Overview

This study measures the effect of GASB 68 on expenditure (is likely to fall), revenues (is likely to raise), the credit rating (is likely to fall), and borrowing cost (is likely to raise) in state governments.

Author

• Sungkyu Jang, Indiana University-South Bend