A NEW study names Australia and New Zealand the leaders in "fiscal responsibility" among top industrial nations, while the United States plumbs the lower rankings at number 28. The Sovereign Fiscal Responsibility Index, developed at Stanford University, said mounting indebtedness and budget deficits put the United States in a class with troubled economies like Ireland (number 29) and Italy (27). But Australia and New Zealand, followed closely by Estonia, Sweden, and China, stand at the top for their capacity to maintain strong fiscal balances decades into the future. "There is great potential for a fiscal crisis in many countries, including...