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International Monetary Fund Fiscal Affairs Department

Works: 918 works in 1,863 publications in 1 language and 29,743 library holdings
Genres: Handbooks, manuals, etc  Case studies 
Classifications: HC79.I5, 352.44
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Publications about International Monetary Fund
Publications by International Monetary Fund
Most widely held works by International Monetary Fund
Manual on fiscal transparency by International Monetary Fund( file )
9 editions published between 2001 and 2008 in English and held by 825 libraries worldwide
Provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code), used by countries undertaking assessments of the transparency of their fiscal management practices (including so-called fiscal ROSCs), legislatures, civil society organizations, economists, and financial analysts. Supplemented by the revised Guide on Resource Revenue Transparency, it identifies numerous benefits from fiscal transparency, including providing citizens with information to hold governments accountable for their policy choices, informing and improving the quality of economic policy decisions, highlighting potential risks to the fiscal outlook, and easing a country's access to international capital markets.--Publisher's description
Guide on resource revenue transparency by I International Monetary Fund. Fiscal Affairs Department( file )
3 editions published in 2007 in English and held by 736 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
Fiscal federalism in theory and practice by International Monetary Fund( file )
2 editions published in 1997 in English and held by 713 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( file )
5 editions published between 1998 and 1999 in English and held by 656 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?
Income inequality and fiscal policy by Francesca Bastagli( file )
2 editions published in 2012 in English and held by 434 libraries worldwide
Moldova taking compliance management further ( file )
1 edition published in 2012 in English and held by 408 libraries worldwide
Aging populations and public pension schemes by Sheetal K Chand( Book )
4 editions published in 1996 in English and held by 397 libraries worldwide
Fund-supported programs, fiscal policy, and income distribution : a study by International Monetary Fund( Book )
7 editions published in 1986 in English and held by 328 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
Taxation in sub-Saharan Africa by Vito Tanzi( Book )
3 editions published in 1981 in English and held by 205 libraries worldwide
This study identifies some of the taxation problems most frequently encountered by Fund member countries in Sub-Saharan Africa and seeks solutions that may be useful either to the region as a whole or to groups of countries in the region. A companion study (see part II) provides a statistical framework for assessing the tax systems of the countries in this region
New evidence on fiscal adjustment and growth in transition economies by Alex Segura-Ubiergo( file )
6 editions published in 2006 in English and held by 195 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
Fundamental determinants of the effects of fiscal policy by Dennis Botman( file )
5 editions published in 2006 in English and held by 192 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
Revenue authorities issues and problems in evaluating their success by Maureen Kidd( file )
5 editions published in 2006 in English and held by 192 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
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 192 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
Public-private partnerships a public economics perspective by Efraim Sadka( file )
6 editions published in 2006 in English and held by 191 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
Government debt and long-term interest rates by Noriaki Kinoshita( file )
5 editions published in 2006 in English and held by 190 libraries worldwide
This paper examines the relationship between government debt and long-term interest rates. A dynamic general equilibrium model that incorporates debt nonneutrality is specified and solved, and numerical simulations using the model are undertaken. In addition, empirical evidence using panel data for 19 industrial countries is examined. The estimation provides some evidence supporting the theoretical predictions: the paper finds that the simulated and estimated interest rate effects of government debt tend to be small. However, an increase in government consumption and debt leads to a considerably larger effect. The paper also argues that, although the interest rate effects of pure crowding out may be limited, the economic impact of accumulating government debt cannot be ignored
Uganda managing more effective decentralization by Ehtisham Ahmad( file )
5 editions published in 2006 in English and held by 190 libraries worldwide
This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. A politically driven and ambitious decentralization program implemented by the authorities since the late 1990s has had mixed results in terms of enhancing service delivery. Paradoxically, concerns with the results of service delivery, partially driven by donors' requirements, have resulted in a deconcentrated system relying on conditional grants and unfunded mandates. This has reduced the incentives, responsibility, and ownership for local authorities to improve service delivery. Crucially, for functions where the local authorities have had full responsibility, better service quality has resulted than in those areas in which there are overlapping responsibilities between the center and the local authorities
Domestic taxes and international trade some evidence by Michael Keen( file )
5 editions published in 2006 in English and held by 189 libraries worldwide
The effects on trade performance of corporate taxes and the value-added tax (VAT) continue to excite controversy but have received little empirical attention. This paper uses panel data for OECD countries from 1967 to 2003 to examine the effects of these taxes on export performance, paying particular attention to the potentially complex dynamic effects to which theory points. It finds that increased reliance on VAT revenue tends to be associated with a sharp reduction in net exports, which quickly fades. This may reflect unrelated movements in consumption, and our preferred specifications point to no trade effects of the VAT in either the short or the long run. Our results also point, however, to powerful and complex effects from the corporate tax, the pattern of which is as theory would predict from a source-based tax of this kind. Increases in corporate taxation-whether measured by revenues or the statutory rate-are associated with sharp short-run increases in net exports (consistent with induced capital flows abroad); these are then subsequently and quickly reversed (consistent with increased income from investments abroad), leaving an increase in net exports that converges to zero
The "flat tax(es)" principles and evidence by Michael Keen( file )
6 editions published in 2006 in English and held by 188 libraries worldwide
One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it
A primer on fiscal analysis in oil-producing countries by Paulo A Medas( file )
4 editions published in 2009 in English and held by 188 libraries worldwide
This paper proposes an integrated approach to fiscal policy analysis in oil producing countries (OPCs) geared towards addressing their unique and complex policy challenges. First, an accurate assessment of the fiscal stance in OPCs can be obscured by large and volatile oil revenue flows. Second, uncertain and volatile oil revenue flows can complicate the management of macroeconomic policies in these countries. Third, given the exhaustibility of oil reserves, OPCs need to address longer-term sustainability and intergenerational equity issues. The use of non-oil fiscal indicators, stress tests
Expenditure composition and distortionary tax for equitable economic growth by Hyun Park( file )
4 editions published in 2006 in English and held by 187 libraries worldwide
This paper continues the study of optimal fiscal policy in a growing economy by exploring a case in which the government simultaneously provides three main categories of expenditures with distortionary tax finance: public production services, public consumption services, and state-contingent redistributive transfers. The paper shows that in a general equilibrium model with given exogenous fiscal policy, a nonlinear relation exists between the suboptimal longrun growth rate in a competitive economy and distortionary tax rates. When fiscal policy is endogenously chosen at a social optimum, the relation between the rate of growth and tax rates is always negative. These two conclusions suggest that the interaction between fiscal policy and growth may be complicated enough that it cannot be captured in a simple linear model using an aggregate measure of fiscal policy. The sources of nonlinearity include expectation and coordination of fiscal policy, impluse response of government policies, and the presence of positive externality due to government spending
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Alternative Names

controlled identity International Monetary Fund

Departamento de Finanzas Públicas.
FAD Abkuerzung
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 (93)
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