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International Monetary Fund Fiscal Affairs Department

Works: 982 works in 1,956 publications in 1 language and 42,782 library holdings
Genres: Handbooks and manuals  Case studies 
Classifications: HG3881.5.I58, 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 385 libraries worldwide
Fund-supported programs, fiscal policy, and income distribution : a study by International Monetary Fund( Book )
9 editions published in 1986 in English and held by 326 libraries worldwide
A major role of the Fund is to help economic adjustment by providing temporary finance to member countries which have a balance of payments deficit. Before the Fund provides finance it first works out with the authorities a set of policies to, inter alia, restore a sustainable balance of payments
Manual on fiscal transparency by International Monetary Fund( Book )
9 editions published between 2001 and 2007 in English and held by 216 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 International Monetary Fund( Book )
2 editions published in 1997 in English and held by 174 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 )
5 editions published between 1998 and 1999 in English and held by 125 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 Sanjeev Gupta( Book )
4 editions published in 2002 in English and held by 93 libraries worldwide
Guide on resource revenue transparency by I International Monetary Fund. Fiscal Affairs Department( Book )
3 editions published in 2007 in English and held by 90 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')
External debt, public investment, and growth in low-income countries by Benedict J Clements( Book )
4 editions published in 2003 in English and held by 26 libraries worldwide
This paper examines the channels through which external debt affects growth in low-income countries. Our results suggest that the substantial reduction in the stock of external debt projected for highly indebted poor countries (HIPCs) would directly increase per capita income growth by about 1 percentage point per annum. Reductions in external debt service could also provide an indirect boost to growth through their effects on public investment. If half of all debt-service relief were channeled for such purposes without increasing the budget deficit, then growth could accelerate in some HIPCs by an additional 0.5 percentage point per annum
The political economy of revenue-forecasting experience from low-income countries by Stephan Danninger( Book )
5 editions published in 2005 in English and held by 15 libraries worldwide
This paper analyzes interference and timeliness in the revenue-forecasting process, using new data on revenue-forecasting practices in low-income countries. Interference is defined as the occurrence of a significant deviation from purely technical forecasts. A theoretical model explains forecasting interference through government corruption. The data broadly supports the model, and the results are robust to alternative explanations. The paper also constructs three indices-transparency, formality, and organizational simplicity-that characterize revenue-forecasting practices, and assesses their effectiveness in producing an upfront-that is, timely-budget envelope. More transparent and simple forecasting processes lead to early budget constraints, while formality has no measurable effect
The international effects of government spending composition by Giovanni Ganelli( Book )
5 editions published in 2005 in English and held by 14 libraries worldwide
This paper helps resolve a paradox in the literature, noticed by Alesina and Perotti (1995), which is that, although government employment is an important component of public spending, the debate on the effects of fiscal policy focuses almost exclusively on shocks to non-wage government consumption. We incorporate the distinction between spending for government employment and spending for non-wage government consumption in a "new open economy macroeconomics" model. Our results show that a permanent reduction in public employment in one country reduces relative private consumption and appreciates the domestic exchange rate if it is matched by a reduction in taxes. When the reduction in public employment is used to finance increased non-wage government consumption, the macroeconomic effects results are ambiguous, and are affected by the initial level of the public wage bill
Integrating a unified revenue administration for tax and social contribution collections : experiences of Central and Eastern European countries by Peter Barrand( Book )
4 editions published in 2004 in English and held by 13 libraries worldwide
During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s
Revenue authorities : issues and problems in evaluating their success by Maureen Kidd( Book )
5 editions published in 2006 in English and held by 11 libraries worldwide
Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs
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
New evidence on fiscal adjustment and growth in transition economies by Alex Segura-Ubiergo( Book )
5 editions published in 2006 in English and held by 11 libraries worldwide
This paper analyzes the relationship between fiscal adjustment and real GDP growth in a panel of 26 transition economies during 1992-2001. Unlike most previous studies using cross-country regressions, the paper finds a positive and statistically significant relationship between fiscal adjustment and growth that is robust to different model specifications and estimation methods. The paper also presents country experiences to delve deeper into the mechanisms that may underlie this statistical relationship
The shortcomings of a partial release of employment protection laws : the case of the 2005 French reform by Pierre Cahuc( Book )
4 editions published in 2006 in English and held by 10 libraries worldwide
This paper proposes an ex ante evaluation of the effects of new labor contracts such as the "Contrat Nouvelle Embauche" (CNE) introduced in France in 2005. The lessons we draw are of sufficiently general interest to be applicable to other countries or reforms of employment protection laws. Using a model that captures the characteristics of the French labor market, we simulate the effects of this reform on unemployment, employment, and welfare. We estimate that the CNE will lead to the creation of 70,000 additional jobs in the long run, but at the cost of a slight deterioration in welfare
Fundamental determinants of the effects of fiscal policy by Dennis Botman( Book )
5 editions published in 2006 in English and held by 10 libraries worldwide
We explore the underlying determinants of the macroeconomic effects of fiscal policy and tax and social security reform using the Global Fiscal Model (GFM). We show that the planning horizon of consumers, access to financial markets, and the elasticity of labor supply, as well as the characteristics of utility and production functions, and the degree of competition are all critical for determining the impact of fiscal policy. Four topical fiscal policy issues, for a representative large and small economy, are examined: the effects of changes in government debt; higher government spending; tax reform; and privatization of retirement savings
Where does the public sector end and the private sector begin? by Ian Lienert( Book )
5 editions published in 2009 in English and held by 10 libraries worldwide
The boundary between the public and private sectors can be defined on the basis of ownership of institutional units. Nonmarket government-owned entities and corporations that are owned or controlled by government units belong to the public sector. "Economic ownership" is more important than majority ownership. Joint ventures, public-private partnerships, and social insurance funds (including for public employees) can be unambiguously allocated to the public or private sector on the basis of international public sector accounting standards. Boundary problems within the public sector are just as
Income 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
Moldova Taking Compliance Management Further ( file )
1 edition published in 2012 in English and held by 0 libraries worldwide
Energy efficiency and renewable energy supply for the G-7 countries, with emphasis on Germany by Jon Strand( file )
3 editions published in 2007 in English and held by 0 libraries worldwide
This paper discusses structure, impact, costs, and efficiency of renewable energy supply in the eight largest advanced economies (the G-7 plus Spain), with focus on Germany. Renewables production costs are compared to benefits, defined as reductions in net carbon emissions; technological innovation, and increased energy security. The latter part of the paper centers on Germany, the main European producer of non-traditional renewables. We question whether the level of subsidies can be justified, relative to other means to increase energy security and reduce carbon emissions. We also find an exc
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Alternative Names

controlled identity International Monetary Fund

Departamento de Finanzas Públicas.
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 (95)
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