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Fiscal Accounting of Bank Restructuring

Fiscal Accounting of Bank Restructuring »

Source: Fiscal Accounting of Bank Restructuring

Volume/Issue: 1997/5

Series: IMF Policy Discussion Papers

Author(s): Andy Wolfe , Jeffrey Davis , and James Daniel

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1997

ISBN: 9781451972573

Keywords: Bank restructuring, Fiscal management, Fiscal, Accounting, Banks, fiscal balance, debt, central bank, interest, financial institutions

Current guidelines and practice for classifying government bank assistance operations inadequately capture in the fiscal balance some of the most common, and important, operations. The shortcomings result from the...

Reforming the Stability and Growth Pact

Reforming the Stability and Growth Pact »

Source: Reforming the Stability and Growth Pact

Volume/Issue: 2005/2

Series: IMF Policy Discussion Papers

Author(s): Anthony Annett , Jörg Decressin , and Michael Deppler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2005

ISBN: 9781451975482

Keywords: Economic stabilization, Fiscal policy, Fiscal rules, Political economy, structural reforms, implicit liabilities, international monetary fund

A rules-based fiscal framework, such as the EU’s Stability and Growth Pact (SGP), can be an important bulwark against short-sighted policies. Although policies have improved following the SGP’s adopti...

Regulatory and Tax Treatment of Loan Loss Provisions1/

Regulatory and Tax Treatment of Loan Loss Provisions1/ »

Source: Regulatory and Tax Treatment of Loan Loss Provisions

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank’s loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurem...

Considering the IMF's Perspective on a "Sound Fiscal Policy"

Considering the IMF's Perspective on a "Sound Fiscal Policy" »

Source: Considering the IMF's Perspective on a "Sound Fiscal Policy"

Volume/Issue: 2002/8

Series: IMF Policy Discussion Papers

Author(s): Peter Heller

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

ISBN: 9781451971019

Keywords: Fiscal policy, IMF, International Monetary Fund, fiscal sustainability, fiscal position, fiscal policies, public debt, Fiscal Policies And Behavior Of Economic Agents, Macroeconomic - Aspects Of Public Finance, Macroeconomic Policy

This paper provides a perspective on how the IMF assesses a “sound fiscal policy,” focusing principally on industrial and emerging market economies. It observes six central criteria: the short-term fi...

Understanding Fiscal Space1

Understanding Fiscal Space1 »

Source: Understanding Fiscal Space

Volume/Issue: 2005/4

Series: IMF Policy Discussion Papers

Author(s): Peter Heller

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

ISBN: 9781451975635

Keywords: Fiscal sustainability, Fiscal space, Fund-supported adjustment programs, Fiscal policy, Fiscal policy, MDGs, borrowing, debt sustainability, National Government Expenditures and Related Policies: General, National Budget

With new initiatives to provide low income countries with external assistance in support of the Millennium Development Goals (MDGs), donors and NGOs are seeking to understand whether "fiscal space" can be provided...

Should Italy Sell Its Nonfinancial Assets to Reduce the Debt?

Should Italy Sell Its Nonfinancial Assets to Reduce the Debt? »

Source: Should Italy Sell Its Nonfinancial Assets to Reduce the Debt?

Volume/Issue: 2008/1

Series: IMF Policy Discussion Papers

Author(s): Stefania Fabrizio

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451945959

Keywords: Fiscal policy, Fiscal adjustment, Asset liquidation, Italy, Public debt reduction, public net worth, sustainability of public finances, strategy for managing public assets, debt, public debt

This paper assesses the proposal, publicly debated in recent years in Italy, to reduce public debt by selling public assets, especially nonfinancial tangible assets. The main findings indicate that, although sellin...

The Energy Sector Reform and Macroeconomic Adjustment in a Transition Economy

The Energy Sector Reform and Macroeconomic Adjustment in a Transition Economy »

Source: The Energy Sector Reform and Macroeconomic Adjustment in a Transition Economy : The Case of Romania

Volume/Issue: 2003/2

Series: IMF Policy Discussion Papers

Author(s): Stéphane Cossé

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2003

ISBN: 9781451974546

Keywords: Europe, European Economic and Monetary Union, Social security, Romania, energy sector, quasi-fiscal activities, macroeconomic stabilization, transition, energy, natural gas

This paper assesses the main issues faced by the energy sector in a transition economy such as Romania and their macroeconomic dimension. It examines how the size of quasi-fiscal subsidies, owing mainly to inapprop...

Conquering Fear of Floating

Conquering Fear of Floating »

Source: 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

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...

Lessons from Successful Labor Market Reformers in Europe

Lessons from Successful Labor Market Reformers in Europe »

Source: Lessons from Successful Labor Market Reformers in Europe

Volume/Issue: 2007/1

Series: IMF Policy Discussion Papers

Author(s): Anthony Annett

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2007

ISBN: 9781451975352

Keywords: Fiscal adjustment, Europe, Employment, Labor supply, Labor market reforms, Political economy, Wage moderation, Wage bargaining, Tax reductions, labor market

Welfare states can be reformed successfully, and popular support for reforms can be maintained. But this requires an internally consistent package of labor market, fiscal, and product market reforms, including some...

Poverty and Social Impact Analysis in PRGF-Supported Programs

Poverty and Social Impact Analysis in PRGF-Supported Programs »

Source: Poverty and Social Impact Analysis in PRGF-Supported Programs

Volume/Issue: 2002/11

Series: IMF Policy Discussion Papers

Author(s): Gabriela Inchauste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

ISBN: 9781451969856

Keywords: Poverty, Fund-supported adjustment programs, IMF Programs, Social Impact, poverty reduction, impact analysis, social impact analysis, civil service, Fiscal and Monetary Policy in Development, General Welfare,

This paper aims to inform on the status of Poverty and Social Impact Analysis (PSIA) in IMF-supported programs, detailing the results presented in the recent review of PRGF-supported programs. The review showed tha...