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Mr. Robert Gillingham, David Locke Newhouse, Mr. David Coady, Mr. Kangni R Kpodar, Moataz El-Said, and Mr. Paulo A Medas
With the recent jump in world oil prices, the issue of petroleum product pricing has become increasingly important in developing countries. Reflecting a reluctance of many governments to pass these price increases onto energy users, energy price subsidies are absorbing an increasing share of scarce public resources. This paper identifies the issues that need to be discussed when analyzing the fiscal and social costs of fuel subsidies. Using examples from analyses recently undertaken for five countries, it also identifies the magnitude of consumer subsidies and their fiscal implications. The results of the analysis show that-in all of these countries-energy subsidies have significant social and fiscal costs and are badly targeted.
Mrs. Joslin Landell-Mills

Abstract

Helping the Poor: the IMF's New Facilities for Structural Adjustment

Mr. F. Rozwadowski, Mr. Siddharth Tiwari, Mr. David Robinson, and Ms. Susan M Schadler

Abstract

Ce document évalue les progrès réalisés dans le cadre des programmes appuyés par la FASR pour atteindre la viabilité extérieure, rétablir la croissance économique et mettre en œuvre les réformes structurelles. Les résultats sont évalués pour 19 pays qui avaient conclu des programmes au titre de la FASR à la mi-1992, en fonction de leurs conditions initiales, de l'environnement extérieur et de la mise en œuvre des politiques structurelles et macroéconomiques.

Ms. Katherine Baer and Mr. Carlos Silvani
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Mr. F. Rozwadowski, Mr. Siddharth Tiwari, Mr. David Robinson, and Ms. Susan M Schadler

Abstract

This paper evaluates progress made under ESAF-supported programs in attaining external viability, restoring economic growth, and implementing structural reforms. Performance is evaluated for 19 countries that entered ESAF arrangements by mid-1992, against the background of their initial conditions, external environment, and implementation of structural and macroeconomic policies.

Mrs. Joslin Landell-Mills

Abstract

This paper discusses the IMF’s New Facilities for Structural Adjustment (SAF) for helping the poor. The first arrangement supported by the SAF was approved by the IMF’s Executive Board in August 1986. By the end of February 1992, 35 countries had already used resources under SAF arrangements and 19 under enhanced structural adjustment facility arrangements. For several of these, donors have used the policy framework paper as a basis for deciding their own loan commitments. It is hoped that the IMF’s part in the international effort to deal with the crisis in the poorest countries will make an effective contribution to improving their well-being in a sustainable way.