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The Role of Fiscal Transfers in Smoothing Regional Shocks
			: Evidence from Existing Federations

The Role of Fiscal Transfers in Smoothing Regional Shocks : Evidence from Existing Federations »

Volume/Issue: 2016/141

Series: IMF Working Papers

Author(s): Tigran Poghosyan , Abdelhak Senhadji , and Carlo Cottarelli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 July 2016

DOI: http://dx.doi.org/10.5089/9781498379601.001

ISBN: 9781498379601

Keywords: public debt cycles, credit cycles, asset price cycles, duration analysis

We assess the extent to which fiscal transfers smooth regional shocks in three large federations: the U.S., Canada, and Australia. We find that fiscal transfers offset 4-11 percent of idiosyncratic shocks (risk-sha...

The Role of Fiscal Transfers in Smoothing Regional Shocks

The Role of Fiscal Transfers in Smoothing Regional Shocks »

Source: The Role of Fiscal Transfers in Smoothing Regional Shocks : Evidence from Existing Federations

Volume/Issue: 2016/141

Series: IMF Working Papers

Author(s): Tigran Poghosyan , Abdelhak Senhadji , and Carlo Cottarelli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 July 2016

ISBN: 9781498379601

Keywords: public debt cycles, credit cycles, asset price cycles, duration analysis

We assess the extent to which fiscal transfers smooth regional shocks in three large federations: the U.S., Canada, and Australia. We find that fiscal transfers offset 4-11 percent of idiosyncratic shocks (risk-sha...

Fiscal Analysis of Resource Industries

Fiscal Analysis of Resource Industries »

Source: Fiscal Analysis of Resource Industries : (FARI Methodology)

Volume: 2016

Series: Technical Notes and Manuals

Author(s): Oana Luca , and Diego Mesa Puyo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 February 2016

ISBN: 9781513575117

Keywords: Mining taxation, petroleum taxation, fiscal regime design, tax, instruments, revenue, valuation, cash flows, General, Business Taxes and Subsidies

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive ind...

Fiscal Analysis of Resource Industries
			: (FARI Methodology)

Fiscal Analysis of Resource Industries : (FARI Methodology) »

Volume: 16

Series: Technical Notes and Manuals

Author(s): Oana Luca , and Diego Mesa Puyo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 February 2016

DOI: http://dx.doi.org/10.5089/9781513575117.005

ISBN: 9781513575117

Keywords: Mining taxation, petroleum taxation, fiscal regime design, tax, instruments, revenue, valuation, cash flows, General, Business Taxes and Subsidies

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive ind...

Trading on Their Terms? Commodity Exporters in the Aftermath of the Commodity Boom

Trading on Their Terms? Commodity Exporters in the Aftermath of the Commodity Boom »

Volume/Issue: 2016/27

Series: IMF Working Papers

Author(s): Aqib Aslam , Samya Beidas-Strom , Rudolfs Bems , Oya Celasun , Sinem Kılıç Çelik , and Zsoka Koczan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 2016

DOI: http://dx.doi.org/10.5089/9781498338158.001

ISBN: 9781498338158

Keywords: Resource Boom, commodity, output, trade, price, prices, Global Commodity Crises, Resource Booms, All Countries,, Natural resources

Commodity prices have declined sharply over the past three years, and output growth has slowed considerably among countries that are net exporters of commodities. A critical question for policy makers in these econ...

Trading on Their Terms? Commodity Exporters in the Aftermath of the Commodity Boom1

Trading on Their Terms? Commodity Exporters in the Aftermath of the Commodity Boom1 »

Source: Trading on Their Terms? Commodity Exporters in the Aftermath of the Commodity Boom

Volume/Issue: 2016/27

Series: IMF Working Papers

Author(s): Aqib Aslam , Samya Beidas-Strom , Rudolfs Bems , Oya Celasun , Sinem Kılıç Çelik , and Zsoka Koczan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 2016

ISBN: 9781498338158

Keywords: Resource Boom, commodity, output, trade, price, prices, Global Commodity Crises, Resource Booms, All Countries,, Natural resources

Commodity prices have declined sharply over the past three years, and output growth has slowed considerably among countries that are net exporters of commodities. A critical question for policy makers in these econ...

Introducing a General Anti-Avoidance Rule (GAAR)

Introducing a General Anti-Avoidance Rule (GAAR) »

Source: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

Introducing a General Anti-Avoidance Rule (GAAR)
			: Ensuring That a GAAR Achieves Its Purpose

Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose »

Volume: 1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 January 2016

DOI: http://dx.doi.org/10.5089/9781513515823.008

ISBN: 9781513515823

Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance

Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...

The Challenge of Public Pension Reform in Advanced and Emerging Economies

The Challenge of Public Pension Reform in Advanced and Emerging Economies »

Series: Occasional Papers

Author(s): Benedict Clements , David Coady , Frank Eich , Sanjeev Gupta , Alvar Kangur , Baoping Shang , and Mauricio Soto

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 January 2016

Language: Chinese

DOI: http://dx.doi.org/10.5089/9787504979971.084

ISBN: 9787504979971

Keywords: Pension reforms, Developed countries, Emerging markets, Pensions, Government expenditures, Cross country analysis, emerging market economies, retirement, pensions, pension spending

Pension reform is high on the policy agenda of many advanced and emerging market economies. In advanced economies the challenge is generally to contain future increases in public pension spending as the population...

Recognizing the Bias
			: Financial Cycles and Fiscal Policy

Recognizing the Bias : Financial Cycles and Fiscal Policy »

Volume/Issue: 2015/246

Series: IMF Working Papers

Author(s): Nina Budina , Borja Gracia , Xingwei Hu , and Sergejs Saksonovs

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2015

DOI: http://dx.doi.org/10.5089/9781513508863.001

ISBN: 9781513508863

Keywords: housing cycles, private debt, debt bias, debt, price, output, prices, International Lending and Debt Problems, All Countries, debt bias.,

This paper argues that asset price cycles have significant effects on fiscal outcomes. In particular, there is evidence of debt bias-the tendency of debt to increase over the cycle- that is significantly larger for...