Vanessa Berenguer-Rico and Josep Lluis Carrion-i-Silvestre, "Regime Shifts in Stock-Flow I(2)-I(1) Systems. The Case of U.S. Fiscal Sustainability", Journal of Applied Econometrics, Vol. 26, No. 2, 2011, pp. 298-321. In the application, we use information about the following two variables: * File named "exp.txt" contains 243 observations (arranged in one column) for the quarterly real government expenditures inclusive of interest paid on debt, over the period 1947:Q1-2007:Q3. The data are provided by the U.S. Bureau of Economic Analysis in Table 3.1. * File named "rev.txt" contains 243 observations (arranged in one column) for the quarterly real government revenues , over the period 1947:Q1-2007:Q3. The data are provided by the U.S. Bureau of Economic Analysis in Table 1.1.9. These files are both ASCII files in DOS format. They are zipped in the file brcs-data.zip. Unix/Linux users should use "unzip -a".