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Business and Economics > Corporate Taxation

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Cover The Composition of Fiscal Adjustment and Growth
The Composition of Fiscal Adjustment and Growth
Lessons from Fiscal Reforms in Eight Economies
Mr. George A Mackenzie
,
Mr. Philip R. Gerson
, and
Mr. David William Harold Orsmond

Abstract

This study examines the composition of fiscal adjustment - tax and expenditure policies and administrative procedures, and some aspects of public enterprise reform - in a sample of eight countries (Bangladesh, Chile, Ghana, India, Mexico, Morocco, Senegal, and Thailand) during a period of fiscal reform (usually 1978-93), to determine whether and to what extent the fiscal reforms fostered growth during the adjustment period.

Keywords:
OP; IMF staff country report; country; government finance statistics yearbook; tax category; services tax; expenditure program; Income; Capital spending; Income and capital gains taxes; Middle East; Global; finance government expenditure; policy reform; expenditure reduction; policy issue; public expenditure management systems; Public sector; Public enterprises