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International Monetary Fund Fiscal Affairs Department

Works: 958 works in 1,932 publications in 1 language and 39,994 library holdings
Genres: Handbooks, manuals, etc  Case studies 
Classifications: HJ192.5, 352.44
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
Manual on fiscal transparency by International Monetary Fund( file )
10 editions published between 2001 and 2008 in English and held by 970 libraries worldwide
Guide on resource revenue transparency by I International Monetary Fund. Fiscal Affairs Department( file )
3 editions published in 2007 in English and held by 884 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 Teresa Ter-Minassian( file )
2 editions published in 1997 in English and held by 827 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 773 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?
Moldova taking compliance management further ( file )
1 edition published in 2012 in English and held by 550 libraries worldwide
Income inequality and fiscal policy by Francesca Bastagli( file )
2 editions published in 2012 in English and held by 432 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
Aging populations and public pension schemes by Sheetal K Chand( Book )
4 editions published in 1996 in English and held by 387 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 327 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
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 292 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
Revenue authorities issues and problems in evaluating their success by Maureen Kidd( file )
5 editions published in 2006 in English and held by 262 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
A primer on fiscal analysis in oil-producing countries by Paulo A Medas( file )
5 editions published in 2009 in English and held by 260 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
Public-private partnerships a public economics perspective by Efraim Sadka( file )
6 editions published in 2006 in English and held by 260 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
The effects of the financial crisis on public-private partnerships ( file )
5 editions published in 2009 in English and held by 259 libraries worldwide
The paper investigates the impact of the global financial crisis on public-private partnerships (PPPs) and the circumstances under which providing support to new and existing projects is justified. Based on country evidence, cost of and access to finance are found to be the main channels of transmission of the financial crisis, affecting in particular pipeline PPP projects. Possible measures to help PPPs during the crisis include contract extensions, output-based subsidies, revenue enhancements and step-in rights. To limit government's exposure to risk, while preserving private partner's efficiency incentives, intervention measures should be consistent with the wider fiscal policy stance, be contingent on specific circumstances, and be adequately costed and budgeted. Governments should be compensated for taking on additional risk
Fundamental determinants of the effects of fiscal policy by Dennis Botman( file )
5 editions published in 2006 in English and held by 259 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
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 259 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
Government debt and long-term interest rates by Noriaki Kinoshita( file )
5 editions published in 2006 in English and held by 258 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
Aid scaling up do wage bill ceilings stand in the way? by Annalisa Fedelino( file )
4 editions published in 2006 in English and held by 257 libraries worldwide
This paper assesses whether the scaling up of aid and the resulting increase in government spending that is needed to meet the Millennium Development Goals (MDGs) would be hampered by wage bill ceilings that are often part of government programs supported by the IMF's Poverty Reduction and Growth Facility (PRGF). Based on country case studies for 2003-05, the paper suggests that, in the past, wage bill ceilings have not restricted the use of available donor funds. Yet the paper offers a number of suggestions for further enhancing the flexibility of wage bill conditionality in PRGF-supported programs to respond to higher aid flows that may result in the future
How effective is fiscal policy response in systemic banking crises? by Emanuele Baldacci( file )
4 editions published in 2009 in English and held by 257 libraries worldwide
This paper studies the effects of fiscal policy response in 118 episodes of systemic banking crisis in advanced and emerging market countries during 1980-2008. It finds that timely countercyclical fiscal measures contribute to shortening the length of crisis episodes by stimulating aggregate demand. Fiscal expansions that rely mostly on measures to support government consumption are more effective in shortening the crisis duration than those based on public investment or income tax cuts. But these results do not hold for countries with limited fiscal space where fiscal expansions are prevented
Domestic taxes and international trade some evidence by Michael Keen( file )
5 editions published in 2006 in English and held by 256 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
Accrual budgeting and fiscal policy by Marc Robinson( file )
3 editions published in 2009 in English and held by 256 libraries worldwide
Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal policy under a budgeting system which is significantly more complex than traditional cash budgeting? These are the primary questions addressed in this paper. Because any budgeting system must support the control of key fiscal policy aggregates, the paper also considers the case for reformulating fiscal
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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 (98)
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