In the new issue of Public Sector Economics Balázs Egert estimates the relationship between public policy reforms and their impact on productivity, investment and employment: new evidence from OECD and non-OECD countries. Prianto Budi Saptono and Gustofan Mahmud in the article Institutional environment and tax performance: empirical evidence from developing economies investigate the contemporaneous and lagged effects of institutional variables on tax performance, using unbalanced panel data from 79 developing countries for the 2002-2019 period. In the article Aggregate marginal costs of public funds, John K. Dagsvik and Steinar Strøm discuss aggregate measures of marginal costs of public funds, which account for observed as well as unobserved population heterogeneity in preferences, with special reference to discrete labour supply models. Claudio Columbano in the article Measuring fiscal guidance transparency introduces a dataset that contains a large set of forecasts on fiscal and economic items issued by all EU governments over the period 2001-2018. Maria Emilia Mamberti and Olivia Minatta discuss the often-overlooked relationship between human rights and fiscal policy in the article What do human rights have to offer to fiscal policy? Implications of fiscal transparency, participation and accountability. Tanja Fatur Šikić reviews the book Local Public Finance - An International Comparative Regulatory Perspective by René Geissler, Gerhard Hammerschmid and Christian Raffer (Eds.).