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International Monetary Fund Fiscal Affairs Department

Works: 1,072 works in 2,211 publications in 1 language and 64,539 library holdings
Genres: Handbooks and manuals  Case studies 
Roles: Other, Author
Classifications: HD7105.3, 331.252
Publication Timeline
Publications about International Monetary Fund
Publications by International Monetary Fund
Most widely held works about International Monetary Fund
Most widely held works by International Monetary Fund
Aging populations and public pension schemes by Sheetal K Chand( Book )
4 editions published in 1996 in English and held by 378 libraries worldwide
This paper discusses a study analyzing aging populations and public pension schemes. An aging society is characterized by a growing proportion of the retired to the active working population. The study examines the pension-related aging problem primarily from a fiscal perspective. It analyzes how prospective demographic developments that affect the proportion of the pensionable elderly affect pension outlays. It confirms that very serious fiscal stresses are in prospect for most industrial economies. Addressing such problems satisfactorily will require major actions early, given the long lead times involved in reforming a pension fund's financial position
Manual on fiscal transparency by International Monetary Fund( Book )
9 editions published between 2001 and 2007 in English and held by 221 libraries worldwide
<I am pleased that the Manual on Fiscal Transpareny and the Code of Good Practices on Fiscal Transparency can now be made available in printed format for the first time. The Code has been developed in response to a concern, highlighted by experience in a number of countries, that a lack of comprehensive and reliable information on fiscal activity made it difficult to properly assess the objectives and implications of fiscal policy. This created problems not only for financial markets, international organizations (like the IMF) and others outside a country, but also for the country's legislature and public, and often for the government itself. The Code is intended to promote improvements in fiscal transparency.>
Fiscal federalism in theory and practice by Teresa Ter-Minassian( Book )
3 editions published in 1997 in English and held by 175 libraries worldwide
The literature on intergovernmental fiscal relations has been expanding rapidly in recent years, in line with a growing worldwide trend toward fiscal decentralization. This book is intended to contribute to the evolving body of knowledge by providing an overview of the current thinking in the literature on these issues (the theory of fiscal federalism) and the current status of intergovernmental fiscal relations in a broad range of industrial, developing, and transition economies (thepractice of fiscal federalism). As a reflection of the IMF's focus on macroeconomic issues, the book emphasized the macroeconomic dimensions of intergovernmental fiscal relations, an area that until recently had been relatively neglected in the fiscal federalism literature
Should equity be a goal of economic policy? by Fonds monétaire international( Book )
8 editions published between 1998 and 1999 in English and held by 128 libraries worldwide
Despite widespread economic expansion, income gaps have widened during the past decade in many parts of the world, including in the industrial countries. This trend has hightened concerns about the treatment of equity in the formulation of economic policy. Equity and growth can be complementary: some policies that promote equity -- particularly investment in human capital -- can boost growth in the long run and thus alleviate extreme poverty, increase social cohesion, and reduce the scope for political conflict. Policy choices are not always so easy, however: when growth and equity do not go hand in hand, when and how should governments intervene?
Fiscal dimensions of sustainable development by Muthukumara Mani( Book )
4 editions published in 2002 in English and held by 93 libraries worldwide
Fiscal policy affects sustainable development through its effects on growth, the environment, and resource development. What are the relationships between fiscal policy and sustainable development, and how does the IMF seek to promote sustainable development in its policy advice? What lessons have been learned so far, and how can governments, the international community, and international financial institutions more fully support sustainable development?
Guide on resource revenue transparency by International Monetary Fund( Book )
3 editions published in 2007 in English and held by 93 libraries worldwide
This publication applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency to the unique set of transparency problems faced by countries that derive a significant share of their revenues from natural resources and need to address complex and volatile transaction flows. The guide identifies and explains generally recognized good or best practices for transparency of resource revenue management. It supplements the IMF Manual on Fiscal Transparency. It is designed to give a framework for assessing resource-specific issues within broader fiscal transparency assessments (including so-called 'fiscal ROSCs').--Publisher's description
Strategies for fiscal consolidation in the post-crisis world by Mr. Mauricio Villafuerte( Book )
3 editions published in 2010 in English and held by 58 libraries worldwide
""The crisis and associated increases in fiscal deficits and government debts have resulted in a daunting fiscal challenge, especially for advanced economies. To help anchor fiscal solvency expectations, credible fiscal exit strategies aimed at reducing government debt to prudent levels need to be designed and communicated now. Achieving and maintaining prudent debt levels will require a major and sustained fiscal adjustment. Most of the adjustment will have to stem from fiscal structural reforms. Letting the fiscal stimulus expire should be straightforward from a technical standpoint, because much of the stimulus has consisted of temporary measures. However, this will be only a first step to ensure government debt trends consistent with fiscal sustainability. The bulk of the adjustment will require more difficult reforms to improve the structural primary balance."--Publisher's website
Public-private partnerships : a public economics perspective by Efraim Sadka( Book )
6 editions published in 2006 in English and held by 11 libraries worldwide
Public-private partnerships (PPPs) involve the supply by the private sector of infrastructure and services deriving from infrastructure assets which have traditionally been supplied by the public sector. PPPs are spreading all over the world. It may be quite plausible that such arrangements were initially an attempt to evade expenditure controls and hide public budget deficits. But if they are properly designed and transparently reported, PPPs can enhance the efficiency of the provision of services that were formerly supplied solely by the public sector. This paper provides a public economics perspective on PPPs
Technical assistance on tax policy : a review by International Monetary Fund( Book )
1 edition published in 1993 in English and held by 4 libraries worldwide
This paper reviews recent experience on technical assistance on tax policy provided by Fiscal Affairs Department to selected but diversified group of countries that differ both in their geographical locations and in the nature of their economies. The review finds in the technical assistance advise both common themes applicable to all countries and special elements designed to address issues unique to a specific country, or a subset of countries. It also attempts to assess, to the extent possible, the policy impacts of such advice
Public Expenditure in the Slovak Republic: Composition and Technical Efficiency by Francesco Grigoli( file )
2 editions published in 2012 in English and held by 0 libraries worldwide
Good practice suggests that budget allocations should reflect spending priorities and that spending should provide cost-effective delivery of public goods and services. This paper analyzes the composition of public expenditure in the Slovak Republic. It also assesses the relative efficiency of spending in education and health. The Slovak Republic spends more on social benefits and less on wages compared to the EU and OECD average. While it manages to translate the low expenditures into outcomes in an efficient manner in the education sector, this is not true for health. Moreover, the recent increases in expenditure levels have not improved outcomes, suggesting that significant budgetary savings could be achieved through increases in efficiency
Tax composition and growth : a broad cross-country perspective by Santiago Leonardo Enrique Acosta Ormaechea( file )
1 edition published in 2012 in English and held by 0 libraries worldwide
"We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the period 1970-2009 -- 21 high-income, 23 middle-income and 25 low-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive association with growth; and (3) a reduction in income taxes while increasing value added and sales taxes is also associated with faster growth"--Abstract
Environmental Tax Reform: Principles from Theory and Practice to Date by Dirk Heine( file )
1 edition published in 2012 in English and held by 0 libraries worldwide
This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates with values for externalities, and scaling back taxes on vehicle ownership and electricity use that are redundant (on environmental grounds) in the presence of more targeted taxes
Issues in extractive resource taxation a review of research methods and models by James L Smith( file )
1 edition published in 2012 in English and held by 0 libraries worldwide
This paper provides a conceptual overview of economists' attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a comprehensive tabulation of previous empirical results or policy conclusions regarding preferred tax instruments or systems. We argue, in fact, that the nature of such conclusions largely depends on the researcher's choice of modeling framework. Many alternative frameworks and approaches have been developed in the literature. Our goal is to describe the differences among them and to note their strengths and limitations
The Impact of Longevity Improvements on U.S. Corporate Defined Benefit Pension Plans by John Kiff( file )
1 edition published in 2012 in English and held by 0 libraries worldwide
This paper provides the first empirical assessment of the impact of life expectancy assumptions on the liabilities of private U.S. defined benefit (DB) pension plans. Using detailed actuarial and financial information provided by the U.S. Department of Labor, we construct a longevity variable for each pension plan and then measure the impact of varying life expectancy assumptions across plans and over time on pension plan liabilities. The results indicate that each additional year of life expectancy increases pension liabilities by about 3 to 4 percent. This effect is not only statistically highly significant but also economically: each year of additional life expectancy would increase private U.S. DB pension plan liabilities by as much as $84 billion
Fiscal Rules in Response to the Crisis:Toward the Next-Generation Rules. A New Dataset by Andrea Schaechter( file )
1 edition published in 2012 in English and held by 0 libraries worldwide
Strengthening fiscal frameworks, in particular fiscal rules, has emerged as a key response to the fiscal legacy of the crisis. This paper takes stock of fiscal rules in use around the world, compiles a dataset - covering national and supranational fiscal rules, in 81 countries from 1985 to end-March 2012 - and presents details about the rules' key design elements, particularly in support of enforcement. This information is summarized in a set of fiscal rules indices. Three key findings emerge: (i) many new fiscal rules have been adopted and existing ones strengthened in response to the crisis; (ii) the number of fiscal rules and the comprehensiveness of the design features in emerging economies has caught up to those in advanced economies; and (iii) the "next-generation" fiscal rules are increasingly complex as they combine the objectives of sustainability and with the need for flexibility in response to shocks, thereby creating new challenges for implementation, communication, and monitoring
Moldova: Taking Compliance Management Further by International Monetary Fund( file )
2 editions published in 2012 in English and held by 0 libraries worldwide
Fuel price subsidies in Gabon : fiscal cost and distributional impact by Moataz El-Said( file )
3 editions published in 2006 in English and held by 0 libraries worldwide
This paper looks at the fiscal cost and distributional impact of implicit fuel price subsidies in Gabon, where fuel prices have remained largely unchanged since 2002. Using estimated implicit import parity prices, we evaluate the total fiscal cost of the subsidies at 3.2 percent of non-oil GDP in 2005-more than total public health expenditures. We also analyze the distribution of the subsidies using household survey data and find that the bulk of the subsidies benefit higher-income households. Finally, we suggest use of a number of existing programs to provide a more targeted and cost-effective means of protecting the real incomes of lower-income households from the effects of energy price increases
Taxation and Development - Again by Michael Keen( file )
1 edition published in 2012 in English and held by 0 libraries worldwide
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of "big ideas" in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on "informality" is decidedly limited. It also asks whether ideas of "state building" emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now
Quality of Government and Living Standards: Adjusting for the Efficiency of Public Spending by Francesco Grigoli( file )
1 edition published in 2012 in English and held by 0 libraries worldwide
It is generally acknowledged that the government&rsquo;s output is difficult to define and its value is hard to measure. The practical solution, adopted by national accounts systems, is to equate output to input costs. However, several studies estimate significant inefficiencies in government activities (i.e., same output could be achieved with less inputs), implying that inputs are not a good approximation for outputs. If taken seriously, the next logical step is to purge from GDP the fraction of government inputs that is wasted. As differences in the quality of the public sector have a direct impact on citizens&rsquo; effective consumption of public and private goods and services, we must take them into account when computing a measure of living standards. We illustrate such a correction computing corrected per capita GDPs on the basis of two studies that estimate efficiency scores for several dimensions of government activities. We show that the correction could be significant, and rankings of living standards could be re-ordered as a result
Inequality and fiscal policy by Francesca Bastagli( file )
2 editions published in 2012 in English and held by 0 libraries worldwide
This note will describe recent trends in income inequality in both advanced and developing economies and how tax and expenditure policies have impacted on these trends. It will discuss how tax and expenditure policies should be designed to bring about a more equitable distribution of income, as well as to protect the most vulnerable populations during periods of fiscal consolidation
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Alternative Names

controlled identity International Monetary Fund

Departamento de Finanzas Públicas.
Département des finances publiques
Fiscal Affairs Department
Fondo Monetario Internacional. Departamento de Finanzas Públicas.
IMF. Fiscal Affairs Department.
International Monetary Fund Departamento de Finanzas Públicas
International Monetary Fund Département des finances publiques
International Monetary Fund. Fiscal Affairs Department.
International Monetary Fund. Fiscal Affairs Dept.
English (63)
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