WorldCat Identities

International Monetary Fund Fiscal Affairs Department

Overview
Works: 1,103 works in 2,303 publications in 1 language and 71,655 library holdings
Genres: Handbooks and manuals  Case studies 
Roles: Author, Other
Classifications: HJ192.5, 339.2
Publication Timeline
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Most widely held works about International Monetary Fund
 
Most widely held works by International Monetary Fund
Manual on fiscal transparency by International Monetary Fund( Book )

10 editions published between 2001 and 2007 in English and held by 220 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 )

3 editions published in 1997 in English and held by 178 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 )

8 editions published between 1998 and 1999 in English and held by 129 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?
Guide on resource revenue transparency by International Monetary Fund( Book )

4 editions published in 2007 in English and held by 95 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
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?
Strategies for fiscal consolidation in the post-crisis world by Mauricio Villafuerte( Book )

3 editions published in 2010 in English and held by 57 WorldCat member 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
The international effects of government spending composition by Giovanni Ganelli( Book )

5 editions published in 2005 in English and held by 14 WorldCat member 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
The shortcomings of a partial release of employment protection laws : the case of the 2005 French reform by Pierre Cahuc( Book )

5 editions published in 2006 in English and held by 11 WorldCat member 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
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
Public Expenditure in the Slovak Republic: Composition and Technical Efficiency by Francesco Grigoli( Book )

2 editions published in 2012 in English and held by 1 WorldCat member library 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
The Impact of Longevity Improvements on U.S. Corporate Defined Benefit Pension Plans by John Kiff( )

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
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
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

Cover; Contents; I. Introduction; II. One True Deficit; A. Deficit Devices; B. Debt; III. Multiple Deficits; Figures; 1. Sets of Assets and Liabilities Recognized in Differenct Accounting Systems; A. Accounting Systems and the Devices They Allow; B. Extended Fiscal Accounts; C. Fiscal Sustainability; Tables; 1. Summary Extended Accounts, Clean Surpluses; IV. Dirty Deficits; A. Components of Clean Surpluses; B. Devices Revisited; V. Conclusion; References
Fiscal Rules in Response to the Crisis:Toward the Next-Generation Rules. A New Dataset by Andrea Schaechter( )

1 edition published in 2012 in English and held by 0 WorldCat member 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&rsquo; 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
Tax composition and growth : a broad cross-country perspective 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
Moldova: Taking Compliance Management Further by International Monetary Fund( )

3 editions published in 2012 in English and held by 0 WorldCat member libraries worldwide

Taxation and Development - Again by Michael Keen( )

2 editions 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
Customs administration reform and modernization in francophone sub-Saharan Africa, 1995-2010 by Gilles Montagnat-Rentier( )

2 editions published in 2012 in English and held by 0 WorldCat member libraries worldwide

"This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and procedures, with constant and significant efforts to strengthen revenue collection and improve trade facilitation in a number of countries. However, the pace and scope of modernization remains insufficient, particularly in developing customs control and enforcement capacities, and enhancing operational resources and management. The findings suggest that the authorities' strong commitment to reform, organizational and management changes, adequate technical assistance and project management, and effective implementation of modern customs standards, are critical to accelerate the modernization of customs in francophone sub-Saharan Africa"--Abstract
Environmental Tax Reform: Principles from Theory and Practice to Date by Dirk Heine( )

1 edition published in 2012 in English and held by 0 WorldCat member 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
Fuel price subsidies in Gabon : fiscal cost and distributional impact by Moataz El-Said( )

3 editions published in 2006 in English and held by 0 WorldCat member 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
 
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Fiscal federalism in theory and practice
Alternative Names

controlled identityInternational Monetary Fund

Departamento de Finanzas Públicas.

Département des finances publiques

FAD

FAD (International Monetary Fund. Fiscal Affairs Department)

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.

Languages
English (67)

Covers
Fiscal federalism in theory and practiceGuide on resource revenue transparencyStrategies for fiscal consolidation in the post-crisis world