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Central American Tax Reform

Central American Tax Reform »

Source: Central American Tax Reform : Trends and Possibilities

Volume/Issue: 2002/227

Series: IMF Working Papers

Author(s): Janet Stotsky , and Asegedech WoldeMariam

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

ISBN: 9781451875423

Keywords: Tax Reform, tax rates, taxation, tax revenue, tax system, tax structure, Public Economics: General, Subsidies, and Revenue: General,

Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property t...

The Cyclical and Long-Term Behavior of Government Expenditures in Developing Countries

The Cyclical and Long-Term Behavior of Government Expenditures in Developing Countries »

Source: The Cyclical and Long-Term Behavior of Government Expenditures in Developing Countries

Volume/Issue: 2004/202

Series: IMF Working Papers

Author(s): Gabriela Inchauste , Bernardin Akitoby , Benedict Clements , and Sanjeev Gupta

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2004

ISBN: 9781451874433

Keywords: Wagner&;amp;#x2019;s law, government spending, public spending, public finance, National Government Expenditures and Related Policies: General, National Budget, Deficit, and Debt: General,

We examine the short- and long-term movements of government spending relative to output in 51 countries. We find that in the short term, the main components of government spending increase with output in about half...

Debt Reduction, Fiscal Adjustment, and Growth in Credit-Constrained Economies

Debt Reduction, Fiscal Adjustment, and Growth in Credit-Constrained Economies »

Source: Debt Reduction, Fiscal Adjustment, and Growth in Credit-Constrained Economies

Volume/Issue: 2013/238

Series: IMF Working Papers

Author(s): Emanuele Baldacci , Sanjeev Gupta , and Carlos Mulas-Granados

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 November 2013

ISBN: 9781475516500

Keywords: fiscal adjustments, fiscal adjustment, spending cuts, General,

This paper assesses the effects of fiscal consolidations associated with public debt reduction on medium-term output growth during periods of private debt deleveraging. The analysis covers 107 countries and 79 epis...

El Salvador

El Salvador »

Source: El Salvador : Report on the Observance of Standards and Codes-Fiscal Transparency Module

Volume/Issue: 2005/67

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

ISBN: 9781451834734

Keywords: financial management, fiscal activities, quasi-fiscal activities, public debt

This Report on the Observance of Standards and Codes on Fiscal Transparency on El Salvador reviews the fiscal transparency module. El Salvador needs to make progress on a number of important aspects of the code on...

EL Salvador

EL Salvador »

Source: EL Salvador : Ex Post Evaluation of Exceptional Access Under the 2009 Stand-By Arrangement

Volume/Issue: 2010/303

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 September 2010

ISBN: 9781455208661

Keywords: financial system, fiscal balance, eurobond, tax revenue

The primary objective of the program was to prevent a crisis of confidence by signaling policy continuity and providing a liquidity buffer in case such shocks materialized. In addition, the program sought to preser...

El Salvador

El Salvador »

Source: El Salvador : Report on Observance of Standards and Codes: Fiscal Transparency Module

Volume/Issue: 2011/147

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 June 2011

ISBN: 9781455273515

Keywords: fiscal transparency, financial management, fiscal data, state budget, budget documentation

This report provides an assessment of fiscal transparency practices in El Salvador. Many of the code standards are followed by the country. In addition, fiscal data dissemination and monthly updating will be improv...

El Salvador: Staff Report for the 2013 Article IV Consultation

El Salvador: Staff Report for the 2013 Article IV Consultation »

Source: El Salvador : Staff Report for the 2013 Article IV Consultation

Volume/Issue: 2013/132

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 May 2013

ISBN: 9781484310021

Keywords: public debt, current account, external debt, central bank, short-term debt, consultation reports,

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

El Salvador: Staff Report for the 2013 Article IV Consultation—Informational Annex

El Salvador: Staff Report for the 2013 Article IV Consultation—Informational Annex »

Source: El Salvador : Staff Report for the 2013 Article IV Consultation

Volume/Issue: 2013/132

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 May 2013

ISBN: 9781484310021

Keywords: public debt, current account, external debt, central bank, short-term debt, consultation reports,

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

El Salvador; Third Review under the stand-by arrangement

El Salvador; Third Review under the stand-by arrangement »

Source: El Salvador; Third Review under the stand-by arrangement : Staff Report; Press Release on the Executive Board Discussion; and Statement by the Executive Director.

Volume/Issue: 2011/306

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 October 2011

ISBN: 9781463922030

Keywords: central bank, external debt, public debt, public sector debt, debt service

The IMF staff report for the third review under the Stand-By arrangement with the officials of El Salvador on economic developments and policies. Developments from the second review are outlined. Discussions on the...

Electoral System and Public Spending

Electoral System and Public Spending »

Source: Electoral System and Public Spending

Volume/Issue: 2001/22

Series: IMF Working Papers

Author(s): Roberto Perotti , Massimo Rostagno , and Gian Milesi-Ferretti

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2001

ISBN: 9781451843972

Keywords: electoral rules, proportionality, public spending, transfers, electoral system, electoral systems, voter, voting, government spending, Structure

We study the effects of electoral institutions on the size and composition of public expenditure in OECD and Latin American countries. We present a model emphasizing the distinction between purchases of goods and s...