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Fiscal Sustainability

Fiscal Sustainability »

Source: Fiscal Sustainability : A 21st Century Guide for the Perplexed

Volume/Issue: 2013/89

Series: IMF Working Papers

Author(s): Evan Tanner

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 April 2013

ISBN: 9781484381991

Keywords: Intertemporal solvency, tax smoothing, debt stabilization, fiscal rule, stochastic simulation, fiscal adjustment, budget constraint, Deficit, Forecasts of Budgets, Deficits

This paper critically reviews recent work regarding the sustainability of public debt. It argues that Debt Sustainability Analyses (DSAs) should be more than mere mechanical simulation exercises. Instead, a DSA sho...

Prevention and Management of Government Arrears

Prevention and Management of Government Arrears »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2014

DOI: http://dx.doi.org/10.5089/9781498313650.005

ISBN: 9781498313650

Keywords: Arrears, Public finance, Public financial management, commitment controls, government expenditure, treasury, expenditure, goods, stock, General

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. T...

Fiscal Sustainability
			: A 21st Century Guide for the Perplexed

Fiscal Sustainability : A 21st Century Guide for the Perplexed »

Volume/Issue: 2013/89

Series: IMF Working Papers

Author(s): Evan Tanner

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 April 2013

DOI: http://dx.doi.org/10.5089/9781484381991.001

ISBN: 9781484381991

Keywords: Intertemporal solvency, tax smoothing, debt stabilization, fiscal rule, stochastic simulation, fiscal adjustment, budget constraint, Deficit, Forecasts of Budgets, Deficits

This paper critically reviews recent work regarding the sustainability of public debt. It argues that Debt Sustainability Analyses (DSAs) should be more than mere mechanical simulation exercises. Instead, a DSA sho...

Prevention and Management of Government Arrears

Prevention and Management of Government Arrears »

Source: Prevention and Management of Government Arrears

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 July 2014

ISBN: 9781498313650

Keywords: Arrears, Public finance, Public financial management, commitment controls, government expenditure, treasury, expenditure, goods, stock, General

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. T...