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The Fiscal Dimensions of Adjustment in Low-Income Countries

The Fiscal Dimensions of Adjustment in Low-Income Countries »

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

DOI: http://dx.doi.org/10.5089/9781557752291.084

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

A strengthened fiscal position is at the core of most economic adjustment programs supported by IMF lending, especially for the poorer countries that draw on the IMF's structural adjustment facilities. This paper r...

I Introduction

I Introduction »

Source: The Fiscal Dimensions of Adjustment in Low-Income Countries

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

Fiscal adjustment is at the core of most programs supported by IMF lending arrangements and has been particularly important in programs supported by the structural adjustment facility and enhanced structural...

II Fiscal Performance Under SAF/ESAF: Overall Analysis

II Fiscal Performance Under SAF/ESAF: Overall Analysis »

Source: The Fiscal Dimensions of Adjustment in Low-Income Countries

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

There is no “typical” SAF/ESAF country. However, countries that enter into SAF/ESAF arrangements have a number of common characteristics. To qualify for the concessional assistance provided under these arran...

III Nature of Fiscal Adjustment

III Nature of Fiscal Adjustment »

Source: The Fiscal Dimensions of Adjustment in Low-Income Countries

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

While Section II focused on the aggregate measures used to assess the magnitude of fiscal adjustment during the program periods, the sources of fiscal adjustment are just as important as the size of the cut...

IV Structural Reforms

IV Structural Reforms »

Source: The Fiscal Dimensions of Adjustment in Low-Income Countries

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

Four major types of structural adjustment in the fiscal area are present in the SAF and ESAF programs: (1) privatization or liquidation of public enterprises, and improvements in pricing and efficiency in th...

Statistical Appendix

Statistical Appendix »

Source: The Fiscal Dimensions of Adjustment in Low-Income Countries

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

Table 1. SAF/ESAF Programs: Real GDP (Percentage change)...

Back Matter

Back Matter »

Source: The Fiscal Dimensions of Adjustment in Low-Income Countries

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

A strengthened fiscal position is at the core of most economic adjustment programs supported by IMF lending, especially for the poorer countries that draw on the IMF's structural adjustment facilities. This paper r...

Front Matter

Front Matter »

Source: The Fiscal Dimensions of Adjustment in Low-Income Countries

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

A strengthened fiscal position is at the core of most economic adjustment programs supported by IMF lending, especially for the poorer countries that draw on the IMF's structural adjustment facilities. This paper r...

V Conclusions and Lessons for the Future

V Conclusions and Lessons for the Future »

Source: The Fiscal Dimensions of Adjustment in Low-Income Countries

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

By comparing the base year or pre-program year with the latest program year, the current balance improved, on average, by over 1.0 percent of GDP. On average, it resulted in an increase in the current balanc...