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Australia's Fiscal Framework: Revisiting Options for a Fiscal Anchor

Australia's Fiscal Framework: Revisiting Options for a Fiscal Anchor »

Volume/Issue: 2017/286

Series: IMF Working Papers

Author(s): Allan Dizioli , Philippe Karam , Dirk Muir , and Siegfried Steinlein

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 December 2017

DOI: http://dx.doi.org/10.5089/9781484335383.001

ISBN: 9781484335383

Keywords: Asia and Pacific, Australia, Fiscal policy; fiscal rules; general equilibrium models; taxation; debt, Fiscal policy, fiscal rules, general equilibrium models, taxation, debt, Forecasting and Simulation, General

This paper revisits options for fiscal anchors in Australia against the backdrop of a medium-term budget balance anchor that has led to larger than expected upward drift in the net debt to GDP ratio since the end o...

Labor Market Adjustments to Shocks in Australia

Labor Market Adjustments to Shocks in Australia »

Volume/Issue: 2017/124

Series: IMF Working Papers

Author(s): Adil Mohommad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 May 2017

DOI: http://dx.doi.org/10.5089/9781484301760.001

ISBN: 9781484301760

Keywords: Australia, Asia and Pacific, labor market dynamics, economic flexibility, Labor Force and Employment, Size, and Structure

Labor markets in Australia have adjusted smoothly to significant declines in commodity prices with little increase in unemployment. This paper examines several aspects of the adjustment, focusing on (i) evidence of...

Australia
			: 2016 Article IV Consultation-Press Release; Staff Report; Staff Statement; and Statement by the Executive Director for Australia

Australia : 2016 Article IV Consultation-Press Release; Staff Report; Staff Statement; and Statement by the Executive Director for Australia »

Volume/Issue: 2017/42

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 February 2017

DOI: http://dx.doi.org/10.5089/9781475575835.002

ISBN: 9781475575835

Keywords: Asia and Pacific, Australia

This 2016 Article IV Consultation highlights that Australia has enjoyed robust growth despite the commodity price and mining investment bust. The moderate impact of the large shocks since 2011 highlights the resili...

Australia
			: Selected Issues

Australia : Selected Issues »

Volume/Issue: 2017/43

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 February 2017

DOI: http://dx.doi.org/10.5089/9781475575842.002

ISBN: 9781475575842

Keywords: Australia, Asset prices, Asia and Pacific, Budgets, Fiscal reforms, Fiscal consolidation, Fiscal policy, Real effective exchange rates, Labor markets, Medium-term strategy

This Selected Issues paper examines the adjustment of Australian labor markets to the recent adverse shocks. Australia's labor markets were not severely impacted by the global financial crisis and are adjusting smo...

How to Improve the Financial Oversight of Public Corporations

How to Improve the Financial Oversight of Public Corporations »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Richard Allen , and Miguel Alves

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 November 2016

DOI: http://dx.doi.org/10.5089/9781475551983.061

ISBN: 9781475551983

Keywords: Capitalization, Public corporations, Europe, Asia and Pacific, Australia, South Africa, Sub-Saharan Africa, Sweden, state-owned enterprises, risk

Many studies have highlighted how failures of public corporations (otherwise known as state-owned enterprises) can result in huge economic and fiscal costs. To contain the risks associated with these costs, an effe...

Asia
			: A Survey of Gender Budgeting Efforts

Asia : A Survey of Gender Budgeting Efforts »

Volume/Issue: 2016/150

Series: IMF Working Papers

Author(s): Lekha Chakraborty

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 July 2016

DOI: http://dx.doi.org/10.5089/9781475519914.001

ISBN: 9781475519914

Keywords: India, Fiscal policy, Cross country analysis, Budgeting, Asia, Asia and Pacific, Australia, Philippines, Korea, Republic of, Gender

This paper reviews gender budgeting efforts in Asia. The countries in the region have achieved mixed success in improving gender equality. Gender budgeting is ideally a fiscal innovation that translates gender-rela...

Fair Weather or Foul? The Macroeconomic Effects of El Niño

Fair Weather or Foul? The Macroeconomic Effects of El Niño »

Volume/Issue: 2015/89

Series: IMF Working Papers

Author(s): Paul Cashin , Kamiar Mohaddes , and Mehdi Raissi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 2015

DOI: http://dx.doi.org/10.5089/9781475535495.001

ISBN: 9781475535495

Keywords: El Ni&;amp;#x00F1;o weather shocks, oil and non-fuel commodity prices, global macroeconometric modeling, international business cycle, prices, inflation, variables, gdp, trade, Time-Series Models

This paper employs a dynamic multi-country framework to analyze the international macroeconomic transmission of El Niño weather shocks. This framework comprises 21 country/region-specific models, estimated over the...

Fair Play
			: More Equal Laws Boost Female Labor Force Participation

Fair Play : More Equal Laws Boost Female Labor Force Participation »

Volume/Issue: 2015/2

Series: Staff Discussion Notes

Author(s): Christian Gonzales , Sonali Jain-Chandra , Kalpana Kochhar , and Monique Newiak

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2015

DOI: http://dx.doi.org/10.5089/9781498354424.006

ISBN: 9781498354424

Keywords: Labor force participation, Gender equality, Women, female labor force participation, gender equity, legal rights, gender, labor force, female labor, Participación en la fuerza laboral;Mujeres;Igualdad de género;Mercados de trabajo;Reformas del mercado laboral;Aspectos económicos de la familia;Análisis entre países

This Staff Discussion Note examines the effect of gender-based legal restrictions and other policy choices and demographic characteristics on female labor force participation. Drawing on a large and novel panel dat...

Administering Fiscal Regimes for Extractive Industries
			: A Handbook

Administering Fiscal Regimes for Extractive Industries : A Handbook »

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

DOI: http://dx.doi.org/10.5089/9781475575170.071

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies...

Monetary Policy in the New Normal

Monetary Policy in the New Normal »

Volume/Issue: 2014/3

Series: Staff Discussion Notes

Author(s): Tamim Bayoumi , Giovanni Dell'Ariccia , Karl Habermeier , Tommaso Mancini Griffoli , and Fabian Valencia

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 April 2014

DOI: http://dx.doi.org/10.5089/9781475561784.006

ISBN: 9781475561784

Keywords: Cross country analysis, Central bank autonomy, Central bank independence, Central banks, Financial stability, Monetary policy, Macroprudential Policy, inflation, central bank, monetary fund

The proposed SDN would take stock of the current debate on the shape that monetary policy should take after the crisis. It revisits the pros and cons of expanding the objectives of monetary policy, the merits of tu...

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: 25 January 2013

DOI: http://dx.doi.org/10.5089/9781616354138.084

ISBN: 9781616354138

Keywords: Cross country analysis, Developed countries, Emerging markets, Government expenditures, Pension reforms, Pensions, pension, retirement, pension spending, public pension

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...

Revenue Administration
			: Developing a Taxpayer Compliance Program

Revenue Administration : Developing a Taxpayer Compliance Program »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Barrie Russell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2010

DOI: http://dx.doi.org/10.5089/9781462314218.005

ISBN: 9781462314218

Keywords: Risk management, Taxpayer segmentation, compliance program, taxpayers, tax system, taxpayer compliance, compliance strategies, Compliance Model, Effectiveness Measures, Risk Prioritization

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue...

Unwinding Financial Sector Interventions
			: Preconditions and Practical Considerations

Unwinding Financial Sector Interventions : Preconditions and Practical Considerations »

Series: Seminar Volumes

Author(s): Michael Papaioannou , and Udaibir Das

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 October 2010

DOI: http://dx.doi.org/10.5089/9781589069893.072

ISBN: 9781589069893

Keywords: financial sector, financial institutions, fiscal policy, financial stability, financial system

As the financial crisis abates, governments are faced with the challenge of balancing the withdrawal of fiscal support with reestablishing sound public finances and sustainable growth. This volume presents papers f...

Revenue Administration
			: Managing the Shadow Economy

Revenue Administration : Managing the Shadow Economy »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Barrie Russell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2010

DOI: http://dx.doi.org/10.5089/9781462355587.005

ISBN: 9781462355587

Keywords: PLEASE PROVIDE, revenue, taxpayers, tax system, taxes, tax returns

This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nat...

Revenue Administration
			: Taxpayer Audit--Development of Effective Plans

Revenue Administration : Taxpayer Audit--Development of Effective Plans »

Volume: 10

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 April 2010

DOI: http://dx.doi.org/10.5089/9781462306145.005

ISBN: 9781462306145

Keywords: taxpayer audit, audit plans, audit planning, taxpayers, tax administration, auditors, taxes, national audit

This technical note describes how to develop effective plans for a taxpayer audit. The note highlights that a well-managed audit program plays a major role in managing compliance. An effective audit program will ha...

Revenue Administration
			: Taxpayer Audit--Use of Indirect Methods

Revenue Administration : Taxpayer Audit--Use of Indirect Methods »

Volume/Issue: 2010/05

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 April 2010

DOI: http://dx.doi.org/10.5089/9781455238101.005

ISBN: 9781455238101

Keywords: taxpayer audit, tax audit methods, indirect methods, indirect audit methods, taxpayers, financial affairs, auditors, taxable income, tax liabilities

This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer's financial affairs utilizing informatio...

Automatic Fiscal Stabilizers

Automatic Fiscal Stabilizers »

Volume/Issue: 2009/23

Series: IMF Staff Position Notes

Author(s): Steven Symansky , and Thomas Baunsgaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 2009

DOI: http://dx.doi.org/10.5089/9781455290567.004

ISBN: 9781455290567

Keywords: Fiscal stability, macroeconomic stabilization, personal income tax, income tax, taxes, fiscal policy, tax rates

This paper discusses how to enhance automatic stabilizers without increasing the size of government. We distinguish between permanent changes in the parameters of the tax and expenditure system (e.g., changes in ta...

Transition to Accrual Accounting

Transition to Accrual Accounting »

Volume: 09

Series: Technical Notes and Manuals

Author(s): Abdul Khan , and Stephen Mayes

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2009

DOI: http://dx.doi.org/10.5089/9781462371730.005

ISBN: 9781462371730

Keywords: Government accounting, goverment accounting, accural accounting, cash accounting, GFSM 2001, goverment financial reporting, IPSASB, accounting standards, budget classification, chart of accounts

This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual...

Collecting Taxes During an Economic Crisis
			: Challenges and Policy Options

Collecting Taxes During an Economic Crisis : Challenges and Policy Options »

Volume/Issue: 2009/17

Series: IMF Staff Position Notes

Author(s): John Brondolo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2009

DOI: http://dx.doi.org/10.5089/9781462339440.004

ISBN: 9781462339440

Keywords: Financial crisis, Corporate sector, Collection of taxes, Fiscal policy, Tax collection, Tax administration, Tax revenues, Value added tax, taxpayers, tax agencies

The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support i...

Conquering Fear of Floating
			: Australia's Successful Adaptation to a Flexible Exchange Rate

Conquering Fear of Floating : Australia's Successful Adaptation to a Flexible Exchange Rate »

Volume/Issue: 2007/2

Series: IMF Policy Discussion Papers

Author(s): Craig Beaumont , and Li Cui

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

DOI: http://dx.doi.org/10.5089/9781451975383.003

ISBN: 9781451975383

Keywords: Australia, Floating exchange rates, Flexible exchange rates, Floating, Flexible, Exchange Rate, Monetary, Fiscal, Structural Reform, Macroeconomic Stability

Australia has enjoyed fifteen years of uninterrupted economic expansion since 1992 despite shocks such as the Asian crisis in 1997-98 and the information technology bust in 2000-01. This resilient economic performa...

Budget System Reform in Emerging Economies
			: The Challenges and the Reform Agenda

Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda »

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

DOI: http://dx.doi.org/10.5089/9781589064744.084

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer »

Volume/Issue: 2004/2

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2004

DOI: http://dx.doi.org/10.5089/9781451974577.003

ISBN: 9781451974577

Keywords: Services sector, Tax policy, Tax administration, small taxpayers, large taxpayer units, tax administration and the small taxpayer, taxpayers, income tax, single tax, tax system,

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through sel...

Le casse-tête des retraites
			: Impératifs et choix des régimes de retraite

Le casse-tête des retraites : Impératifs et choix des régimes de retraite »

Series: Economic Issues

Author(s): N. Barr

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 February 2003

Language: French

DOI: http://dx.doi.org/10.5089/9781589061460.051

ISBN: 9781589061460

Keywords: pension, pensions, pension systems, funded schemes, pensioners, retirement, private pensions, pension scheme, state pension, pension system

Looks at the policy choices involved in creating pension schemes, particularly whether it is advisable to move away from government pay-as-you-go pensions toward private or publicly funded plans. Examines the reaso...

El sistema jubilatorio:  Un rompecabezas
			:  Prerrequisitos y opciones de políticas en el diseño de jubilaciones y pensiones

El sistema jubilatorio: Un rompecabezas : Prerrequisitos y opciones de políticas en el diseño de jubilaciones y pensiones »

Series: Economic Issues

Author(s): N. Barr

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 January 2003

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781589061477.051

ISBN: 9781589061477

Examina las opciones de política a la hora de diseñar un sistema de pensiones, y en especial analiza si es aconsejable reemplazar un régimen estatal basado en el sistema de reparto por planes privados o públicos ba...

The Pension Puzzle
			: Prerequisites and Policy Choices in Pension Design

The Pension Puzzle : Prerequisites and Policy Choices in Pension Design »

Series: Economic Issues

Author(s): N. Barr

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 April 2002

DOI: http://dx.doi.org/10.5089/9781589061118.051

ISBN: 9781589061118

Keywords: pension, pensions, pension systems, funded schemes, pensioners

Looks at the policy choices involved in creating pension schemes, particularly whether it is advisable to move away from government pay-as-you-go pensions toward private or publicly funded plans. Examines the reaso...

Public Financial Management
			: Principal Issues in Small Pacific Island Countries

Public Financial Management : Principal Issues in Small Pacific Island Countries »

Volume/Issue: 2002/1

Series: IMF Policy Discussion Papers

Author(s): Klaus-Walter Riechel

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2002

DOI: http://dx.doi.org/10.5089/9781451974973.003

ISBN: 9781451974973

Keywords: Budgeting, Fiscal policy, Public financial management, Public finance, Pacific Island Countries, budget systems, small country issues, financial management, budget, output budgeting

The paper discusses reform in public financial management in small, resource-constrained economies such as the Pacific island countries (PICs). It describes the efforts undertaken by PICs in the past and assesses t...

Monetary Operations and Central Bank Balance Sheets in a World of Limited Government Securities

Monetary Operations and Central Bank Balance Sheets in a World of Limited Government Securities »

Volume/Issue: 2001/7

Series: IMF Policy Discussion Papers

Author(s): Mark Zelmer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2001

DOI: http://dx.doi.org/10.5089/9781451971583.003

ISBN: 9781451971583

Keywords: Central banks, Central banks and their policies, Bonds, Monetary policy, Monetary policy, Monetary operations, central bank, government securities, balance sheets, financial institutions,

The limited supply of government securities in some industrial countries has important ramifications for the operating techniques used by central banks to implement monetary policy, provide credit to the financial...

Fonds de couverture
			: Que savons-nous vraiment d'eux?

Fonds de couverture : Que savons-nous vraiment d'eux? »

Series: Economic Issues

Author(s): Donald Mathieson , and Barry Eichengreen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 1999

Language: French

DOI: http://dx.doi.org/10.5089/9781557758507.051

ISBN: 9781557758507

Keywords: hedge funds, hedge, hedge fund, financial markets, derivative, financial institutions, bonds, financial market, futures markets, hedge? funds

Each episode of volatility in financial markets heightens the attention of government officials and others to the role played by the hedge fund industry in financial market dynamics. Hedge funds were implicated in...

Inflation Targeting as a Framework for Monetary Policy

Inflation Targeting as a Framework for Monetary Policy »

Series: Economic Issues

Author(s): Guy Debelle , Miguel Savastano , Paul Masson , and Sunil Sharma

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 October 1998

DOI: http://dx.doi.org/10.5089/9781557757616.051

ISBN: 9781557757616

Keywords: inflation, monetary policy, inflation targeting, inflation target, inflation rate

Inflation distorts prices, erodes savings, discourages investment, stimulates capital flight, inhibits growth, and makes economic planning a nightmare. During the past decade, several advanced economies have taken...

Inflation Targeting As a Framework for Monetary Policy

Inflation Targeting As a Framework for Monetary Policy »

Series: Economic Issues

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 October 1998

DOI: http://dx.doi.org/10.5089/9781451965148.051

ISBN: 9781451965148

Keywords: inflation, monetary policy, inflation targeting, inflation target, inflation rate

Inflation distorts prices, erodes savings, discourages investment,stimulates capital flight, inhibits growth, and makes economic planning anightmare. During the past decade, several advanced economies have takena n...

Annual Report on Exchange Arrangements and Exchange Restrictions 1996

Annual Report on Exchange Arrangements and Exchange Restrictions 1996 »

Series: Annual Report on Exchange Arrangements and Exchange Restrictions

Author(s): International Monetary Fund. Monetary and Capital Markets Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1996

DOI: http://dx.doi.org/10.5089/9781451942712.012

ISBN: 9781451942712

Keywords: foreign exchange, foreign currency, exchange rate, exchange control, foreign investment, foreign currencies, exchange rates, exchange transactions, direct investment, foreign exchange transactions

Published since 1950, this authoritative annual reference is based upon a unique IMF database that tracks exchange and trade arrangements for the 187 IMF member countries, along with Hong Kong SAR, Aruba, and Curaç...

Annual Report on Exchange Arrangements and Exchange Restrictions 1995

Annual Report on Exchange Arrangements and Exchange Restrictions 1995 »

Series: Annual Report on Exchange Arrangements and Exchange Restrictions

Author(s): International Monetary Fund. Monetary and Capital Markets Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1995

DOI: http://dx.doi.org/10.5089/9781451942651.012

ISBN: 9781451942651

Keywords: foreign exchange, foreign currency, exchange rate, exchange control, foreign investment, exchange rates, foreign currencies, exchange transactions, direct investment, direct investments

Published since 1950, this authoritative annual reference is based upon a unique IMF database that tracks exchange and trade arrangements for the 187 IMF member countries, along with Hong Kong SAR, Aruba, and Curaç...

DTS, monnaies et or
			: Septième exposé sur les changements intervenus dans le domaine juridique

DTS, monnaies et or : Septième exposé sur les changements intervenus dans le domaine juridique »

Series: Pamphlet Series

Author(s): Joseph Gold

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1987

Language: French

DOI: http://dx.doi.org/10.5089/9781451949520.054

ISBN: 9781451949520

Keywords: court, exchange rate, exchange rates, courts, exchange rate policies, claim, legal developments, court of appeals, supreme court, exchange arrangements

This paper presents the seventh survey of developments in international and national monetary law and practice involving special drawing rights (SDRs), currencies, and gold. The IMF has adopted three published deci...

Evaluation et Taux D'intérêt du DTS

Evaluation et Taux D'intérêt du DTS »

Series: Pamphlet Series

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 January 1975

Language: French

DOI: http://dx.doi.org/10.5089/9781451937466.054

ISBN: 9781451937466

...