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How to Set Up A Cash Buffer
			: A Practical Guide to Developing and Implementing a Cash Buffer Policy

How to Set Up A Cash Buffer : A Practical Guide to Developing and Implementing a Cash Buffer Policy »

Volume/Issue: 2020/004

Series: IMF How To Notes

Author(s): Yasemin Hurcan , Emre Balibek , and Fato? Koç

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 December 2020

DOI: http://dx.doi.org/10.5089/9781513563848.061

ISBN: 9781513563848

Keywords: Government cash forecasting, Currencies, Government cash management, Government debt management, Treasury Single Account, FADHTN, HTN, cash balance, opportunity cost, annual debt service

Maintaining a cash buffer has emerged as a risk management tool for government cash and debt management. During budget execution, there is considerable cash flow volatility and timing mismatches concerning revenue...

How to Develop A Framework for the Investment of Temporary Government Cash Surpluses

How to Develop A Framework for the Investment of Temporary Government Cash Surpluses »

Volume/Issue: 2020/003

Series: IMF How To Notes

Author(s): Israel Fainboim Yaker , Sandeep Saxena , and Mike Williams

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 December 2020

DOI: http://dx.doi.org/10.5089/9781513563824.061

ISBN: 9781513563824

Keywords: Currencies, Government cash management, Government cash forecasting, Money markets, Credit risk, FADHTN, HTN, cash manager, surplus cash, cash surplus

Well-developed cash management aims to improve government operational efficiency and facilitates better service delivery by ensuring liquidity to meet payment obligations as they fall due. Liquidity, however, comes...

How to Develop A Framework for the Investment of Temporary Government Cash Surpluses

How to Develop A Framework for the Investment of Temporary Government Cash Surpluses »

Source: How to Develop A Framework for the Investment of Temporary Government Cash Surpluses

Volume/Issue: 2020/003

Series: IMF How To Notes

Author(s): Israel Fainboim Yaker , Sandeep Saxena , and Mike Williams

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 December 2020

ISBN: 9781513563824

Keywords: Currencies, Government cash management, Government cash forecasting, Money markets, Credit risk, FADHTN, HTN, cash manager, surplus cash, cash surplus

Well-developed cash management aims to improve government operational efficiency and facilitates better service delivery by ensuring liquidity to meet payment obligations as they fall due. Liquidity, however, comes...

How to Set Up A Cash Buffer

How to Set Up A Cash Buffer »

Source: How to Set Up A Cash Buffer : A Practical Guide to Developing and Implementing a Cash Buffer Policy

Volume/Issue: 2020/004

Series: IMF How To Notes

Author(s): Yasemin Hurcan , Emre Balibek , and Fato? Koç

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 December 2020

ISBN: 9781513563848

Keywords: Government cash forecasting, Currencies, Government cash management, Government debt management, Treasury Single Account, FADHTN, HTN, cash balance, opportunity cost, annual debt service

Maintaining a cash buffer has emerged as a risk management tool for government cash and debt management. During budget execution, there is considerable cash flow volatility and timing mismatches concerning revenue...

How to Operationalize IMF Engagement on Social Spending during and in the aftermath of the COVID-19 Crisis

How to Operationalize IMF Engagement on Social Spending during and in the aftermath of the COVID-19 Crisis »

Volume: 20

Series: IMF How To Notes

Author(s): Irene Yackovlev , Zuzana Murgasova , Fei Liu , Gohar Minasyan , and Ke Wang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 September 2020

DOI: http://dx.doi.org/10.5089/9781513556048.061

ISBN: 9781513556048

How to Operationalize IMF Engagement on Social Spending during and in the aftermath of the COVID-19 Crisis...

Strategy, Policy, and Review Department: How to Operationalize IMF Engagement on Social Spending during and in the Aftermath of the COVID-19 Crisis

Strategy, Policy, and Review Department: How to Operationalize IMF Engagement on Social Spending during and in the Aftermath of the COVID-19 Crisis »

Source: How to Operationalize IMF Engagement on Social Spending during and in the aftermath of the COVID-19 Crisis

Volume: 20

Series: IMF How To Notes

Author(s): Irene Yackovlev , Zuzana Murgasova , Fei Liu , Gohar Minasyan , and Ke Wang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 September 2020

ISBN: 9781513556048

How to Operationalize IMF Engagement on Social Spending during and in the aftermath of the COVID-19 Crisis...

How to Design Subnational Fiscal Rules
			: A Primer

How to Design Subnational Fiscal Rules : A Primer »

Volume: 20

Series: IMF How To Notes

Author(s): Luc Eyraud , Andrew Hodge , John Ralyea , and Julien Reynaud

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 February 2020

DOI: http://dx.doi.org/10.5089/9781513527031.061

ISBN: 9781513527031

Keywords: Fiscal rules, Fiscal rules and institutions, Economic stabilization, Public financial management, Economic policy, Regional economics, Economic cooperation, subnational, debt service, public borrowing

This note discusses how to design subnational fiscal rules, including how to select them and calibrate them. It expands on the guidance provided at the national level on rule selection and calibration in IMF (2018a...

How to Design Subnational Fiscal Rules

How to Design Subnational Fiscal Rules »

Source: How to Design Subnational Fiscal Rules : A Primer

Volume: 20

Series: IMF How To Notes

Author(s): Luc Eyraud , Andrew Hodge , John Ralyea , and Julien Reynaud

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 February 2020

ISBN: 9781513527031

Keywords: Fiscal rules, Fiscal rules and institutions, Economic stabilization, Public financial management, Economic policy, Regional economics, Economic cooperation, subnational, debt service, public borrowing

This note discusses how to design subnational fiscal rules, including how to select them and calibrate them. It expands on the guidance provided at the national level on rule selection and calibration in IMF (2018a...

Création d'une unité de politique fiscale

Création d'une unité de politique fiscale »

Source: Création d'une unité de politique fiscale

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: French

ISBN: 9781498321242

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, Création d’une unité de politique fiscale, UPF, analyse d'impact économique, développer l'économie, analyse d'impact

Création d'une unité de politique fiscale...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: Russian

DOI: http://dx.doi.org/10.5089/9781498320986.061

ISBN: 9781498320986

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

How to Establish a Tax Policy Unit...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Source: How to Establish a Tax Policy Unit

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: Russian

ISBN: 9781498320986

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

How to Establish a Tax Policy Unit...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Source: How to Establish a Tax Policy Unit

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: Spanish

ISBN: 9781498321280

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

How to Establish a Tax Policy Unit...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781498321280.061

ISBN: 9781498321280

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

How to Establish a Tax Policy Unit...

Création d'une unité de politique fiscale

Création d'une unité de politique fiscale »

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: French

DOI: http://dx.doi.org/10.5089/9781498321242.061

ISBN: 9781498321242

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, Création d’une unité de politique fiscale, UPF, analyse d'impact économique, développer l'économie, analyse d'impact

Création d'une unité de politique fiscale...

How to Design Tax Policy in Fragile States

How to Design Tax Policy in Fragile States »

Volume: 19

Series: IMF How To Notes

Author(s): Mario Mansour , and Jean-Luc Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 September 2019

DOI: http://dx.doi.org/10.5089/9781513508153.061

ISBN: 9781513508153

Keywords: Tax policy, Revenue mobilization, Efficiency of public spending, Equity and social spending, Tax revenue, Tax evasion, Tax reforms, Tax systems, Equity and social spending, FADHTN

The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of e...

How to Design Tax Policy in Fragile States

How to Design Tax Policy in Fragile States »

Source: How to Design Tax Policy in Fragile States

Volume: 19

Series: IMF How To Notes

Author(s): Mario Mansour , and Jean-Luc Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 September 2019

ISBN: 9781513508153

Keywords: Tax policy, Revenue mobilization, Efficiency of public spending, Equity and social spending, Tax revenue, Tax evasion, Tax reforms, Tax systems, Equity and social spending, FADHTN

The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of e...

Tax Expenditure Reporting and Its Use in Fiscal Management
			: A Guide for Developing Economies

Tax Expenditure Reporting and Its Use in Fiscal Management : A Guide for Developing Economies »

Volume: 19

Series: IMF How To Notes

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2019

Language: French

DOI: http://dx.doi.org/10.5089/9781513529790.061

ISBN: 9781513529790

Keywords: Fiscal management, Fiscal policy, Tax administration, Taxes, Tax revenue, Tax incentives, Tax systems, Tax exemptions, Tax Expenditure, Developing Economies

This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts...

Tax Expenditure Reporting and Its Use in Fiscal Management
			: A Guide for Developing Economies

Tax Expenditure Reporting and Its Use in Fiscal Management : A Guide for Developing Economies »

Volume: 19

Series: IMF How To Notes

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2019

DOI: http://dx.doi.org/10.5089/9781498303217.061

ISBN: 9781498303217

Keywords: Fiscal management, Fiscal policy, Tax administration, Taxes, Tax revenue, Tax incentives, Tax systems, Tax exemptions, Tax Expenditure, Developing Economies

This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts...

Tax Expenditure Reporting and Its Use in Fiscal Management

Tax Expenditure Reporting and Its Use in Fiscal Management »

Source: Tax Expenditure Reporting and Its Use in Fiscal Management : A Guide for Developing Economies

Volume: 19

Series: IMF How To Notes

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2019

ISBN: 9781498303217

Keywords: Fiscal management, Fiscal policy, Tax administration, Taxes, Tax revenue, Tax incentives, Tax systems, Tax exemptions, Tax Expenditure, Developing Economies

This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts...

Tax Expenditure Reporting and Its Use in Fiscal Management

Tax Expenditure Reporting and Its Use in Fiscal Management »

Source: Tax Expenditure Reporting and Its Use in Fiscal Management : A Guide for Developing Economies

Volume: 19

Series: IMF How To Notes

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 March 2019

Language: French

ISBN: 9781513529790

Keywords: Fiscal management, Fiscal policy, Tax administration, Taxes, Tax revenue, Tax incentives, Tax systems, Tax exemptions, Tax Expenditure, Developing Economies

This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts...

How to Organize Central Securities Depositories in Developing Markets
			: Key Considerations

How to Organize Central Securities Depositories in Developing Markets : Key Considerations »

Volume: 19

Series: IMF How To Notes

Author(s): Froukelien Wendt , Peter Katz , and Alice Zanza

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 February 2019

DOI: http://dx.doi.org/10.5089/9781484397312.061

ISBN: 9781484397312

Keywords: Securities markets, Securities regulations, Depositories, Developing countries, Monetary policy

The key objective of this note is to support authorities in their decision making about the optimal organization of central securities depositories (CSDs) in their country. For the purpose of this note, a CSD is de...

How to Notes: How to Organize Central Securities Depositories in Developing Markets—Key Considerations

How to Notes: How to Organize Central Securities Depositories in Developing Markets—Key Considerations »

Source: How to Organize Central Securities Depositories in Developing Markets : Key Considerations

Volume: 19

Series: IMF How To Notes

Author(s): Froukelien Wendt , Peter Katz , and Alice Zanza

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 February 2019

ISBN: 9781484397312

Keywords: Securities markets, Securities regulations, Depositories, Developing countries, Monetary policy

The key objective of this note is to support authorities in their decision making about the optimal organization of central securities depositories (CSDs) in their country. For the purpose of this note, a CSD is de...

How to Control the Fiscal Costs of Public-Private Partnerships

How to Control the Fiscal Costs of Public-Private Partnerships »

Volume: 18

Series: IMF How To Notes

Author(s): Timothy Irwin , Samah Mazraani , and Sandeep Saxena

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 October 2018

DOI: http://dx.doi.org/10.5089/9781484380925.061

ISBN: 9781484380925

Keywords: Fiscal risk, Fiscal sustainability, Fiscal policy, Fiscal management, Risk management, Fiscal rules, Accounting for Public-Private Partnerships (PPPs), Public services, Public-private partnership, Fiscal rules and institutions

This note discusses what finance ministries can do to ensure that public-private partnerships (PPPs) are used wisely. By inviting private participation in infrastructure development and service provision, PPPs can...

How to Control the Fiscal Costs of Public-Private Partnerships

How to Control the Fiscal Costs of Public-Private Partnerships »

Source: How to Control the Fiscal Costs of Public-Private Partnerships

Volume: 18

Series: IMF How To Notes

Author(s): Timothy Irwin , Samah Mazraani , and Sandeep Saxena

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 October 2018

ISBN: 9781484380925

Keywords: Fiscal risk, Fiscal sustainability, Fiscal policy, Fiscal management, Risk management, Fiscal rules, Accounting for Public-Private Partnerships (PPPs), Public services, Public-private partnership, Fiscal rules and institutions

This note discusses what finance ministries can do to ensure that public-private partnerships (PPPs) are used wisely. By inviting private participation in infrastructure development and service provision, PPPs can...

How to Manage the Fiscal Costs of Natural Disasters

How to Manage the Fiscal Costs of Natural Disasters »

Volume: 18

Series: IMF How To Notes

Author(s): Serhan Cevik , and Guohua Huang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 June 2018

DOI: http://dx.doi.org/10.5089/9781484359457.061

ISBN: 9781484359457

Keywords: Climate changes, Natural disaster assistance, Fiscal management, Fiscal policy, Fiscal sustainability

This how-to note focuses on the management of the fiscal costs associated with natural disaster risks. Unlike other types of fiscal risks (for example, unexpected macroeconomic changes or materialization of conting...

How to Manage the Fiscal Costs of Natural Disasters

How to Manage the Fiscal Costs of Natural Disasters »

Source: How to Manage the Fiscal Costs of Natural Disasters

Volume: 18

Series: IMF How To Notes

Author(s): Serhan Cevik , and Guohua Huang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 June 2018

ISBN: 9781484359457

Keywords: Climate changes, Natural disaster assistance, Fiscal management, Fiscal policy, Fiscal sustainability

This how-to note focuses on the management of the fiscal costs associated with natural disaster risks. Unlike other types of fiscal risks (for example, unexpected macroeconomic changes or materialization of conting...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2017

DOI: http://dx.doi.org/10.5089/9781484323816.061

ISBN: 9781484323816

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

This paper explores that in developing economies, sufficient tax revenue is necessary to finance spending on health care, education, and infrastructure-all of which are prerequisites for economic growth and develop...

How to Strengthen the Management of Government Guarantees

How to Strengthen the Management of Government Guarantees »

Volume/Issue: 2017/1

Series: IMF How To Notes

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2017

DOI: http://dx.doi.org/10.5089/9781484316436.061

ISBN: 9781484316436

Keywords: Financial statements, Public debt management, Risk management, Financial intermediation, Debt management, government guarantee, risk-based, guarantee, expected loss, beneficiary

This note highlights commonly observed weaknesses in the management of government guarantees, good practices, and measures governments could take to strengthen: (i) the evaluation of guarantee proposals; (ii) the q...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Source: How to Establish a Tax Policy Unit

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2017

ISBN: 9781484323816

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

This paper explores that in developing economies, sufficient tax revenue is necessary to finance spending on health care, education, and infrastructure-all of which are prerequisites for economic growth and develop...

How to Strengthen the Management of Government Guarantees

How to Strengthen the Management of Government Guarantees »

Source: How to Strengthen the Management of Government Guarantees

Volume/Issue: 2017/1

Series: IMF How To Notes

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2017

ISBN: 9781484316436

Keywords: Financial statements, Public debt management, Risk management, Financial intermediation, Debt management, government guarantee, risk-based, guarantee, expected loss, beneficiary

This note highlights commonly observed weaknesses in the management of government guarantees, good practices, and measures governments could take to strengthen: (i) the evaluation of guarantee proposals; (ii) the q...

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...

How to Improve the Financial Oversight of Public Corporations

How to Improve the Financial Oversight of Public Corporations »

Source: 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

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...

How to Check Integrity of Fiscal Data

How to Check Integrity of Fiscal Data »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Pokar Khemani , and Benoit Wiest

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 2016

DOI: http://dx.doi.org/10.5089/9781475546736.061

ISBN: 9781475546736

Keywords: Sub-Saharan Africa, Nicaragua, Malawi, Fiscal transparency, Public financial management, Western Hemisphere, Fiscal reporting, international standards, government financial statistics, data

The accuracy and reliability of government accounts and fiscal data is an issue in a number of countries, with significant and persistent discrepancies that can indicate underlying weaknesses in the country's publi...

How to Design and Enforce Tobacco Excises?

How to Design and Enforce Tobacco Excises? »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Patrick Petit , and Janos Nagy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 2016

DOI: http://dx.doi.org/10.5089/9781475546651.061

ISBN: 9781475546651

Keywords: Fraud, Health, Western Hemisphere, Ad valorem taxes, Excise taxes, Canada, Tax administration, tobacco, revenue, revenue raising

Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done well. This 'How-to' note provides guidance on the basics of tobacco taxation. How high should tobacco taxes be? Should we u...

How to Check Integrity of Fiscal Data

How to Check Integrity of Fiscal Data »

Source: How to Check Integrity of Fiscal Data

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Pokar Khemani , and Benoit Wiest

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 2016

ISBN: 9781475546736

Keywords: Sub-Saharan Africa, Nicaragua, Malawi, Fiscal transparency, Public financial management, Western Hemisphere, Fiscal reporting, international standards, government financial statistics, data

The accuracy and reliability of government accounts and fiscal data is an issue in a number of countries, with significant and persistent discrepancies that can indicate underlying weaknesses in the country's publi...

How to Design and Enforce Tobacco Excises?

How to Design and Enforce Tobacco Excises? »

Source: How to Design and Enforce Tobacco Excises?

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Patrick Petit , and Janos Nagy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 2016

ISBN: 9781475546651

Keywords: Fraud, Health, Western Hemisphere, Ad valorem taxes, Excise taxes, Canada, Tax administration, tobacco, revenue, revenue raising

Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done well. This 'How-to' note provides guidance on the basics of tobacco taxation. How high should tobacco taxes be? Should we u...

How to Adjust to a Large Fall in Commodity Prices

How to Adjust to a Large Fall in Commodity Prices »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Paulo Medas , Veronique Salins , and Jeff Danforth

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2016

DOI: http://dx.doi.org/10.5089/9781475536065.061

ISBN: 9781475536065

Keywords: Asia and Pacific, Canada, Chile, Commodity prices, Malaysia, Natural resources, Nigeria, Sub-Saharan Africa, Western Hemisphere, Commodity boom

Resource-rich countries have to manage highly volatile commodity revenues. In periods of revenue booms there is a tendency for large spending scale-ups. When facing large and persistent reductions in commodity pric...

How to Assess Fiscal Implications of Demographic Shifts
			: A Granular Approach

How to Assess Fiscal Implications of Demographic Shifts : A Granular Approach »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): David Amaglobeli , and Wei Shi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2016

DOI: http://dx.doi.org/10.5089/9781475536072.061

ISBN: 9781475536072

Keywords: Government spending, Health care spending, Population growth, Demographic transition, Age-related spending, Revenues, Pensions, Poland, Korea, Republic of, Asia and Pacific

Over the next few decades, the world will experience significant demographic shifts, with material fiscal implications. In many advanced and emerging market economies, aging populations will lead to higher spending...

How to Adjust to a Large Fall in Commodity Prices

How to Adjust to a Large Fall in Commodity Prices »

Source: How to Adjust to a Large Fall in Commodity Prices

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Paulo Medas , Veronique Salins , and Jeff Danforth

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2016

ISBN: 9781475536065

Keywords: Asia and Pacific, Canada, Chile, Commodity prices, Malaysia, Natural resources, Nigeria, Sub-Saharan Africa, Western Hemisphere, Commodity boom

Resource-rich countries have to manage highly volatile commodity revenues. In periods of revenue booms there is a tendency for large spending scale-ups. When facing large and persistent reductions in commodity pric...

How to Assess Fiscal Implications of Demographic Shifts

How to Assess Fiscal Implications of Demographic Shifts »

Source: How to Assess Fiscal Implications of Demographic Shifts : A Granular Approach

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): David Amaglobeli , and Wei Shi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2016

ISBN: 9781475536072

Keywords: Government spending, Health care spending, Population growth, Demographic transition, Age-related spending, Revenues, Pensions, Poland, Korea, Republic of, Asia and Pacific

Over the next few decades, the world will experience significant demographic shifts, with material fiscal implications. In many advanced and emerging market economies, aging populations will lead to higher spending...

FAD-How to Notes

FAD-How to Notes »

Source: FAD-How to Notes

Publisher: International Monetary Fund

IMF Fiscal Affairs Department (FAD) How-To Notes offer policymakers practical advice from IMF staff about important fiscal issues. Recent topics include improving the financial oversight of public corporations and strengthen...