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The focus of the new issue of the Public Finance Quarterly puts the practical use of fiscal instruments in focus. Readers can get information about the risks of budget residues, the indicators determining the rate of government debt, and the practical use of electronic tax administration. In addition, a book review and five additional studies await the audience, giving them insights into ergodic and uncertain financial processes, central bank credit incentive programs, the Fed’s impact on government debt interest, the changes of the regulatory framework of commercial papers, and into project financing risks.