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Case for Earmarked Taxes

Case for Earmarked Taxes »

Source: Case for Earmarked Taxes : Theory and Example

Volume/Issue: 1988/18

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1988

ISBN: 9781451922677

Keywords: expenditure, expenditures, taxation, public expenditure, budget composition

The earmarking (or setting aside) of revenues from various taxes for specific types of expenditure is a much maligned fiscal practice. The paper examines a number of theoretical arguments and institutional circumst...

Colombia

Colombia »

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

Volume/Issue: 2003/128

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 May 2003

ISBN: 9781451808810

Keywords: fiscal transparency, contingent liabilities, public finances, budget law, internal control

This report examines the Observance of Standards and Codes on Fiscal Transparency for Colombia. Colombia has made considerable progress in improving transparency in public finances. Major initiatives include: adopt...

Colombia
			: Report on the Observance of Standards and Codes-Fiscal Transparency Module

Colombia : Report on the Observance of Standards and Codes-Fiscal Transparency Module »

Volume/Issue: 2003/128

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 May 2003

DOI: http://dx.doi.org/10.5089/9781451808810.002

ISBN: 9781451808810

Keywords: fiscal transparency, contingent liabilities, public finances, budget law, internal control

This report examines the Observance of Standards and Codes on Fiscal Transparency for Colombia. Colombia has made considerable progress in improving transparency in public finances. Major initiatives include: adopt...

Original Sin and Procylical Fiscal Policy
			: Two Sides of the Same Coin?

Original Sin and Procylical Fiscal Policy : Two Sides of the Same Coin? »

Volume/Issue: 2008/209

Series: IMF Working Papers

Author(s): Gustavo Adler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

DOI: http://dx.doi.org/10.5089/9781451870671.001

ISBN: 9781451870671

Keywords: Fiscal policy cyclicality, original sin, government expenditure, expenditure, budget constraint,

The paper develops a simple model of sovereign debt where default both through direct repudiation and through inflation are possible and give rise to (endogenous) constraints on the currency composition and the lev...

Case for Earmarked Taxes
			: Theory and Example

Case for Earmarked Taxes : Theory and Example »

Volume/Issue: 1988/18

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1988

DOI: http://dx.doi.org/10.5089/9781451922677.001

ISBN: 9781451922677

Keywords: expenditure, expenditures, taxation, public expenditure, budget composition

The earmarking (or setting aside) of revenues from various taxes for specific types of expenditure is a much maligned fiscal practice. The paper examines a number of theoretical arguments and institutional circumst...

Original Sin and Procylical Fiscal Policy

Original Sin and Procylical Fiscal Policy »

Source: Original Sin and Procylical Fiscal Policy : Two Sides of the Same Coin?

Volume/Issue: 2008/209

Series: IMF Working Papers

Author(s): Gustavo Adler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

ISBN: 9781451870671

Keywords: Fiscal policy cyclicality, original sin, government expenditure, expenditure, budget constraint,

The paper develops a simple model of sovereign debt where default both through direct repudiation and through inflation are possible and give rise to (endogenous) constraints on the currency composition and the lev...