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Social Science > Demography

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Cover Technical Notes and Manuals
IMF Engagement on Pension Issues in Surveillance and Program Work
International Monetary Fund. Fiscal Affairs Dept.
and
International Monetary Fund. Strategy, Policy, & Review Department
The International Monetary Fund (IMF) is increasingly involved in offering policy advice on public pension issues to member countries. Public pension spending is important from both fiscal and welfare perspectives. Pension policy and its reforms can have significant fiscal and distribution implications, can influence labor supply and labor demand decisions, and may impact consumption and savings behavior. This technical note provides guidance on assessing public pension systems’ macrocriticality, i.e., sustainability, adequacy, and efficiency; it also discusses the issues and policy trade-offs to be considered when designing responses aiming to address these dimensions of the pension system. The paper emphasizes the importance of taking a long-term, comprehensive perspective when evaluating public pension spending and providing policy advice. Where feasible, reforms should be gradual and transparent to allow individuals ample time to adjust their work and savings decisions and to facilitate consumption smoothing over their lifecycle to avoid poverty in old age. It is also important to ensure that pension systems’ design and reforms do not lead to undesirable impacts in other policy areas including general tax compliance, health insurance coverage, labor force participation among older workers, or labor market informality. The paper emphasizes the importance country-specific social and economic objectives and constraints, as well as political economy realities – factors that can determine whether a pension reform is a success or failure.
Keywords:
Fiscal Policy; Social Protection; Pensions; Fiscal Sustainability; Defined Benefit; Defined Contribution; pension policy; policy engagement; Policy advice; General consideration; pension provision; C. IMF-supported program; Pension spending; Pension reform; Aging; Europe; Africa; Global; Southeast Asia; Eastern Europe
Cover Technical Notes and Manuals
Compliance Risk Management: Developing Compliance Improvement Plans
Mr. John D Brondolo
,
Annette Chooi
,
Trevor Schloss
, and
Anthony Siouclis
All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers’ compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes.
Keywords:
Taxes; tax compliance; revenue; revenue administration; risk management; risk rating; risk treatment template; compliance risk-management framework; medium-sized business; value-added tax obligation; FAD Technical Notes; Tax administration core functions; Compliance risk management; Compliance improvement plans; Interest rate parity; Tax return filing compliance; Africa; Global