WorldCat Identities

International Monetary Fund Fiscal Affairs Department

Works: 991 works in 2,169 publications in 1 language and 60,100 library holdings
Genres: Handbooks and manuals  Case studies 
Roles: Other
Classifications: HG230.3, 331.252
Publication Timeline
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 379 WorldCat member 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 222 WorldCat member 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 176 WorldCat member 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 )

7 editions published between 1998 and 1999 in English and held by 128 WorldCat member 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 WorldCat member 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 92 WorldCat member 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
The Fiscal dimensions of adjustment in low-income countries by Benedict J Clements( Book )

6 editions published between 2002 and 2003 in English and held by 43 WorldCat member 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
Reforming external tariffs in Central and Western African Countries by Lubin Kobla Doe( Book )

13 editions published in 2006 in English and held by 14 WorldCat member libraries worldwide

This paper examines the reform of the external tariff initiated by the CEMAC and the WAEMU that is aimed at reinforcing their economic integration. Overall, there is broad compliance with the streamlined and moderate rates, but with significant deviations from the harmonized paths in several countries. WAMZ countries, except Ghana, need to undertake major reforms in order to align their external tariff structures with that of the WAEMU as planned for 2007. To promote full compliance with the harmonized external tariff policies, the paper suggests, measures need to be taken, including the creation of financial incentives, at the regional and country levels
Public-private partnerships : a public economics perspective by Efraim Sadka( Book )

7 editions published in 2006 in English and held by 11 WorldCat member 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 WorldCat member 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
Taxation and Development - Again by Michael Keen( )

1 edition published in 2012 in English and held by 0 WorldCat member 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
Moldova: Taking Compliance Management Further by International Monetary Fund( )

1 edition published in 2012 in English and held by 0 WorldCat member libraries worldwide

Some Algebra of Fiscal Transparency: How Accounting Devices Work and How to Reveal Them by Timothy Irwin( )

1 edition published in 2012 in English and held by 0 WorldCat member libraries worldwide

Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified accrual accounting to full accrual accounting. Revealing all would require the publication of extended fiscal accounts in which all future cash flows give rise to assets or liabilities
Quantifying Impact of Aging Population on Fiscal Space by Seok Gil Park( )

1 edition published in 2012 in English and held by 0 WorldCat member libraries worldwide

This paper quantitatively investigates how population aging trend affects fiscal space measured as unused revenue generating capacity by utilizing a standard neoclassical growth model. A calibration exercise for G-7 countries shows that France, Germany and Italy suffer greater revenue impact from a given reduction in hours worked due to their larger government expenditure. Corrective measures such as pension reform and flexible expenditure policy would be required in order to mitigate the impact of aging on fiscal space
Quality of Government and Living Standards: Adjusting for the Efficiency of Public Spending by Francesco Grigoli( )

1 edition published in 2012 in English and held by 0 WorldCat member 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
Public Expenditure in the Slovak Republic: Composition and Technical Efficiency by Francesco Grigoli( )

2 editions published in 2012 in English and held by 0 WorldCat member 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
Inequality and fiscal policy by Francesca Bastagli( )

2 editions published in 2012 in English and held by 0 WorldCat member 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
Tax Composition and Growth: A Broad Cross-country Perspective (IMF Working Paper) by Santiago Leonardo Enrique Acosta Ormaechea( )

1 edition published in 2012 in English and held by 0 WorldCat member 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
The Impact of Longevity Improvements on U.S. Corporate Defined Benefit Pension Plans by Michael Kisser( )

1 edition published in 2012 in English and held by 0 WorldCat member 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
Issues in extractive resource taxation a review of research methods and models by James L Smith( )

1 edition published in 2012 in English and held by 0 WorldCat member 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 t
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Aging populations and public pension schemes
Alternative Names

controlled identityInternational 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 (74)

Manual on fiscal transparencyFiscal federalism in theory and practiceGuide on resource revenue transparency