Abstract

Summarizes the for ward-looking analytical work program on macroeconomic issues related to the Poverty Reduction Strategy Paper approach. The program is evolving through a process that began with a technical workshop; participants from low-income countries, donors, academia, and civil society drafted guidance on selected issues and identified priority research topics. Partners, policymakers, and economic scholars are encouraged to share their perspectives and findings through respective team leaders, whose e-mail addresses are provided. The publication also summarizes IMF analytical work, and contains a bibliography of nearly 1,000 papers.

Determinants of Growth and Poverty (pp. 15–24)

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  • Egoumé-Bossogo, Philippe, Ebrima Faal, Raj Nallari, and Ethan Weissman, 2003, Guyana: Experience with Macroeconomic Stabilization, Structural Adjustment, and Poverty Reduction, coordinated by Philippe Egoumé-Bossogo (Washington: International Monetary Fund).

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  • Eken, Sena, Thomas Helbling, and Adnan Mazarei, 1997, “Fiscal Policy and Growth in the Middle East and North Africa Region,” IMF Working Paper 97/101 (Washington: International Monetary Fund).

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  • Eken, Sena, David A. Robalino, and George Schieber, 2003, “Improving Human Development in MENA Will Require a Different Approach to Health, Education, and Social Protection,” Finance & Development, Vol. 40 (March).

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  • Esteve-Volart, Berta, 2000, “Sex Discrimination and Growth,” IMF Working Paper 00/84 (Washington: International Monetary Fund).

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  • Garibaldi, Pietro, Nada Mora, Ratna Sahay, and Jeromin Zettelmeyer, 2002, “What Moves Capital to Transition Economies?” IMF Working Paper 02/64 (Washington: International Monetary Fund).

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  • Gerson, Philip R., 1998, “Poverty, Income Distribution, and Economic Policy in the Philippines,” IMF Working Paper 98/20 (Washington: International Monetary Fund).

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  • Ghosh, Atish R., and Steven Phillips, 1998, “Inflation, Disinflation, and Growth,” IMF Working Paper 98/68 (Washington: International Monetary Fund).

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  • Ghura, Dhaneshwar, 1997, “Private Investment and Endogenous Growth—Evidence from Cameroon,” IMF Working Paper 97/165 (Washington: International Monetary Fund).

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  • Ghura, Dhaneshwar, and Barry Goodwin, 2000, “Determinants of Private Investment: A Cross-Regional Empirical Investigation,” Applied Economics, Vol. 32 (November), pp. 181929.

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  • Ghura, Dhaneshwar, Carlos A. Leite, and Charalambos Tsangarides, 2002, “Is Growth Enough? Macroeconomics Policy and Poverty Reduction,” IMF Working Paper 02/118 (Washington: International Monetary Fund).

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  • Gotur, Padma, 1991, “Bangladesh: Economic Reform Measures and the Poor,” IMF Working Paper 91/39 (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, Benedict Clements, Maria Teresa Guin-Siu, and Luc Leruth, 2002b, “Debt Relief and Public Health Spending in Heavily Indebted Poor Countries,” Bulletin of the World Health Organization, Vol. 80, No. 2, pp. 15157.

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  • Gupta, Sanjeev, Benedict Clements, and Erwin Tiongson, 2003, “Foreign Aid and Consumption Smoothing: Evidence from Global Food Aid,” IMF Working Paper 03/40 (Washington: International Monetary Fund); also forthcoming in Review of Development Economics.

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  • Gupta, Sanjeev, Hamid Davoodi, and Rosa Alonso-Terme, 2002, “Does Corruption Affect Income Inequality and Poverty,” Economics of Governance, Vol. 3, No. 1, pp. 2345.

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  • Gylfason, Thorvaldur, 1997, “Exports, Inflation, and Growth,” IMF Working Paper 97/119 (Washington: International Monetary Fund).

  • Haacker, Markus, 2001, “Providing Health Care to HIV Patients in Southern Africa,” IMF Policy Discussion Paper 01/03 (Washington: International Monetary Fund).

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  • Haacker, Markus, 2002a, “Modeling the Macroeconomic Impact of HIV/AIDS,” IMF Working Paper 02/195 (Washington: International Monetary Fund).

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  • Haacker, Markus, and Nicholas Crafts, 2003, “Welfare Implications of HIV/AIDS,” IMF Working Paper 03/118 (Washington: International Monetary Fund).

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  • Hadjimichael, Michael T., and Dhaneshwar Ghura, 1995a, “Public Policies and Private Savings and Investment in Sub-Saharan Africa: An Empirical Investigation,” IMF Working Paper 95/19 (Washington: International Monetary Fund).

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  • Hadjimichael, Michael T., and Dhaneshwar Ghura, 1995b, “Growth in Sub-Saharan Africa,” IMF Working Paper 95/136 (Washington: International Monetary Fund).

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  • Hadjimichael, Michael T., Martin Muhleisen, Roger Nord, and E. Murat Ucer, 1994, “Effects of Macroeconomic Stability on Growth, Savings, and Investment in Sub-Saharan Africa—An Empirical Investigation,” IMF Working Paper 94/98 (Washington: International Monetary Fund).

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  • Hillman, Arye, 2000, “Poverty, Inequality, and Unethical Behavior of the Strong,” IMF Working Paper 00/187 (Washington: International Monetary Fund).

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  • Hoffmaister, Alex, Jorge Roldós, and Peter Wickham, 1998, “Macroeconomic Fluctuations in Sub-Saharan Africa,” Staff Papers, International Monetary Fund, Vol. 45 (March), pp. 13260.

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  • Kim, Se-Jik, and Yon Jin Kim, 1999, “Growth Gains from Trade and Education,” IMF Working Paper 99/23 (Washington: International Monetary Fund).

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  • Lopes, Paulo S., and Emilio Sacerdoti, 1991, “Mozambique—Economic Rehabilitation and the Poor,” IMF Working Paper 91/101 (Washington: International Monetary Fund).

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  • Masson, Paul R., 2001, “Migration, Human Capital, and Poverty in a Dual-Economy of a Developing Country,” IMF Working Paper 01/28 (Washington: International Monetary Fund).

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  • Mauro, Paolo, 2002, “The Persistence of Corruption and Slow Economic Growth,” IMF Working Paper 02/213 (Washington: International Monetary Fund).

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  • McDonald, Calvin, Christian Schiller, and Kenichi Ueda, 1999, “Income Distribution, Informal Safety Nets, and Social Expenditures in Uganda,” IMF Working Paper 99/163 (Washington: International Monetary Fund).

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  • Mendoza, Enrique G., Gian Maria Milest-Ferretti, and Patrick K. Asea, 1997, “On the Ineffectiveness of Tax Policy in Promoting Long-Run Growth: Harberger’s Superneutrality Conjecture,” Journal of Public Economics, Vol. 66 (October), pp. 99126.

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  • Mengistae, Taye, and Catherine Pattillo, 2002, “Export Orientation and Productivity in Sub-Saharan Africa,” IMF Working Paper 02/89 (Washington: International Monetary Fund).

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  • Morales, Armando, 1998, “Determinants of Growth in an Error-Correction Model for El Salvador,” IMF Working Paper 98/104 (Washington: International Monetary Fund).

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  • Moser, GaryG., and Toshihiro Ichida, 2001, “Economic Growth and Poverty Reduction in Sub-Saharan Africa,” IMF Working Paper 01/112 (Washington: International Monetary Fund).

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  • Mühleisen, Martin, 1997, “Improving India’s Saving Performance,” IMF Working Paper 97/4 (Washington: International Monetary Fund).

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  • Nord, Roger, Michael Mered, Nisha Agrawal, and Zafar Ahmed, 1993, “Structural Adjustment, Economic Performance, and Aid Dependency in Tanzania,” IMF Working Paper 93/66 (Washington: International Monetary Fund).

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  • Ogaki, Masao, Jonathan D. Ostry, and Carmen M. Reinhart, 1995, “Saving Behavior in Low- and Middle-Income Developing Countries: A Comparison,” IMF Working Paper 95/3 (Washington: International Monetary Fund).

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  • Pattillo, Catherine, 1998b, “Economic Security, Private Investment, and Growth in Developing Countries,” IMF Working Paper 98/4 (Washington: International Monetary Fund).

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  • Pattillo, Catherine, 2000, “Risk, Financial Constraints, and Equipment Investment in Ghana: A Firm-Level Analysis,” ed. by P. Collier and C. Pattillo, in Investment and Risk in Africa (London: Macmillan Press, Ltd).

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  • Pattillo, Catherine A., Hélène K. Poirson, and Luca Ricci, 2002, “External Debt and Growth,” IMF Working Paper 02/69 (Washington: International Monetary Fund).

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  • Sala-i-Martin, Xavier, 1996, “Transfers, Social Safety Nets, and Economic Growth,” IMF Working Paper 96/40 (Washington: International Monetary Fund).

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  • Senhadji, Abdelhak, 1999, “Sources of Economic Growth—An Extensive Growth Accounting Exercise,” IMF Working Paper 99/77 (Washington: International Monetary Fund).

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  • Senhadji, Abdelhak, 2002, “Sources of Economic Growth,” IMF Research Bulletin, Vol. 3 (September), pp. 14.

  • Sharer, Robert L., Hema R. De Zoysa, and Calvin A. McDonald, 1995, Uganda: Adjustment with Growth, 1987-94, IMF Occasional Paper No. 95/121 (Washington: International Monetary Fund).

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  • Söderling, Ludvig, 2002, “Escaping the Curse of Oil? The Case of Gabon,” IMF Working Paper 02/93 (Washington: International Monetary Fund).

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  • Staff of the IMF, 1995, Social Dimensions of the IMF’s Policy Dialogue, IMF Pamphlet Series, No. 47 (Washington: International Monetary Fund).

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  • Staff of the World Bank, 2002, “Poverty and Human Development,” in Selected Issues for the 2002 Article IV Consultation Discussions with Pakistan (Washington: World Bank).

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  • Staffs of the World Bank, Asian Development Bank, Inter-American Development Bank, and International Monetary Fund, 2001, “Social Safety Nets in Response to Crisis: Lessons and Guidelines from Asia and Latin America,” IMF Board Paper SM/01/86 (March) (Washington: International Monetary Fund).

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  • Subramanian, Arvind, and Devesh Roy, 2001, “Who Can Explain the Mauritian Miracle: Meade, Romer, Sachs, or Rodrik?” IMF Working Paper 01/116 (Washington: International Monetary Fund).

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  • Tanzi, Vito, 1998, “Fundamental Determinants of Inequality and the Role of Government,” IMF Working Paper 98/178 (Washington: International Monetary Fund).

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  • Tanzi, Vito, and Ke-Young Chu, eds., 1998, Income Distribution and High-Quality Growth (Cambridge, Massachusetts: MIT Press).

  • Tanzi, Vito, and Ke-Young Chu, and Sanjeev Gupta, eds., 1999, Economic Policy and Equity (Washington: International Monetary Fund).

  • Taube, Günther, and Jeromin Zettelmeyer, 1998, “Output Decline and Recovery in Uzbekistan—Past Performance and Future Prospects,” IMF Working Paper 98/132 (Washington: International Monetary Fund).

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  • Thomas, Saji, and Sudharshan Canagarajah, 2002, “Poverty in a Wealthy Economy: The Case of Nigeria,” IMF Working Paper 02/114 (Washington: International Monetary Fund).

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  • Zettelmeyer, Jeromin, 1998, “The Uzbek Growth Puzzle,” IMF Working Paper 98/133 (Washington: International Monetary Fund).

Fiscal Policy and Poverty Reduction (pp. 24–25)

  • Abed, George, Liam P. Ebrill, Sanjeev Gupta, Benedict Clements, Ronald McMorran, Anthony Pellechio, Jerald Schiff, and Marijn Verhoeven, 1998, Fiscal Reform in Low-Income Countries: Experience Under IMF-Supported Programs, IMF Occasional Paper No. 160 (Washington: International Monetary Fund).

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  • Abed, George, and Sanjeev Gupta, 2002, Governance, Corruption, and Economic Performance (Washington: International Monetary Fund).

  • Ahmad, S. Ehtisham, 1993, “Poverty, Demographic Characteristics, and Public Policy in CIS Countries,” IMF Working Paper 93/9 (Washington: International Monetary Fund).

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  • Ahmad, S. Ehusham, and Nigel Chalk, 1993, “On Improving Public Expenditure Policies for the Poor—Major Informational Requirements,” IMF Working Paper 93/43 (Washington: International Monetary Fund).

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  • Ahmad, S. Ehtisham, and Luc Leruth, 2000, “Indonesia: Implementing National Policies in a Decentralized Context—Special Purpose Programs to Protect the Poor,” IMF Working Paper 00/102 (Washington: International Monetary Fund).

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  • Bakoup, Ferdinand, Abdelrahmi Bessaha, and Luca Errico, 1995, “Regional Integration in Eastern and Southern Africa: The Cross-Border Initiative and its Fiscal Implications,” IMF Working Paper 95/23 (Washington: International Monetary Fund).

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  • Baldacci, Emanuele, Luiz de Mello Jr,, and Gabriela Inchauste, 2002, “Financial Crises, Poverty, and Income Distribution,” IMF Working Paper 02/4 (Washington: International Monetary Fund).

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  • Baldacci, Emanuele, Maria Teresa Guin-Siu, and Luiz de Mello, 2003, “More on the Effectiveness of Public Spending on Health Care and Education: A Covariance Structure Model,” Journal of International Development, Vol. 15, pp. 70925; also, 2002, IMF Working Paper 02/90 (Washington: International Monetary Fund).

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  • Bouley, Dominique, Jerome Fournel, and Luc E. Leruth, 2002, “How Do Treasury Systems Operate in Sub-Saharan Francophone Africa?” IMF Working Paper 02/58 (Washington: International Monetary Fund).

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  • Cashin, Paul, Nadeem U. Haque, and Nilss Olekalns, 2002, “Tax Smoothing, Tax Tilting, and Fiscal Sustainability in Pakistan,” Economic Modeling, Vol. 20, pp. 4767; also, 1999, IMF Working Paper 99/63 (Washington: International Monetary Fund).

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  • Cashin, Paul, Nilss Olekalns, and Ratna Sahay, 2001, “Tax Smoothing, Financial Repression, and Fiscal Deficits in India,” in India at the Crossroads—Sustaining Growth and Reducing Poverty,” ed. by T. Callen, P. Reynolds, and C. Towe (Washington: International Monetary Fund), pp. 5374; also, 1998, IMF Working Paper 98/122 (Washington: International Monetary Fund).

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  • Chelliah, Raja J., 1991, “The Growth of Indian Public Debt—Dimensions of the Problem and Corrective Measures,” IMF Working Paper 91/72 (Washington: International Monetary Fund).

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  • Chen, Duanjie, John Matovu, and Ritva Reinikka, 2001, “A Quest for Revenue and Tax Incidence in Uganda,” IMF Working Paper 01/24 (Washington: International Monetary Fund).

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  • Chu, Ke-Young, Hamid Davoodi, and Sanjeev Gupta, 2000, “Income Distribution and Tax and Government Social Spending Policies in Developing Countries,” IMF Working Paper 00/62 (Washington: International Monetary Fund).

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  • Chu, Ke-Young, and Sanjeev Gupta, 1996, “Social Protection in Transition Countries: Emerging Issues,” MOCT—MOST, Economic Policy in Transitional Economies, Vol. 6, No. 3, pp. 10723.

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  • Chu, Ke-Young, and Sanjeev Gupta, 1998, Social Safety Nets: Issues and Recent Experiences (Washington: International Monetary Fund).

  • Chu, Ke-Young, and Sanjeev Gupta, Benedict Clements, Daniel Hewitt, Sergio Lugaresi, Jerald Schiff, Ludger Schuknecht, and Gerd Schwartz, 1995, Unproductive Public Expenditures: A Pragmatic Approach to Policy Analysis, IMF Pamphlet Series, No. 48 (Washington: International Monetary Fund).

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  • Chu, Ke-Young, and Richard Hemming, 1991, Public Expenditure Handbook: A Guide to Public Expenditure Policy Issues in Developing Countries (Washington: International Monetary Fund).

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  • Clements, Benedict, 1997a, “Income Distribution and Social Expenditure in Brazil,” IMF Working Paper 97/120 (Washington: International Monetary Fund).

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  • Clements, Benedict, 1997b, “The Real Plan, Poverty, and Income Distribution in Brazil,” Finance & Development, Vol. 34 (September), pp. 4446.

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  • Corbacho, Ana, and Hamid R. Davoodi, 2002, “Expenditure Issues and Governance in Central America,” IMF Working Paper 02/187 (Washington: International Monetary Fund).

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  • Corbacho, Ana, and Gerd J. Schwartz, 2002, “Mexico: Experiences with Pro-Poor Expenditure Policies,” IMF Working Paper 02/12 (Washington: International Monetary Fund).

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  • Cordelia, Tito, and Giovanni Dell’Arccia, 2003, “Budget Support versus Project Aid,” IMF Working Paper 03/88 (Washington: International Monetary Fund).

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  • Dabla-Norris, Era, and John M. Matovu, 2002, “Composition of Government Expenditures and Demand for Education in Developing Countries,” IMF Working Paper 02/78 (Washington: International Monetary Fund).

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  • Davoodi, Hamid, Erwin Tiongson, and Sawitree S. Asawanuchit, 2003, “How Useful Is Benefit Incidence Analysis of Social Spending?” IMF Working Paper (Washington: International Monetary Fund).

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  • de Mello Jr., Luiz R,, and Erwin H. Tiongson, 2003, “Income Inequality and Redistributive Government Spending,” IMF Working Paper 03/14 (Washington: International Monetary Fund).

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  • Doré, Ousmane, and Jean-Claude Nachega, 2000, “Budgetary Convergence in the WAEMU: Adjustment Through Revenue or Expenditure?” IMF Working Paper 00/109 (Washington: International Monetary Fund).

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  • Eken, Sena, Thomas Helbling, and Adnan Mazarei, 1997, “Fiscal Policy and Growth in the Middle East and North Africa Region,” IMF Working Paper 97/101 (Washington: International Monetary Fund).

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  • Federico, Giulio, James A. Daniel, and Benedict Bingham, 2001, “Domestic Petroleum Price Smoothing in Developing and Transition Countries,” IMF Working Paper 01/75 (Washington: International Monetary Fund).

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  • Gerson, Philip R., 1998, “Poverty, Income Distribution, and Economic Policy in the Philippines,” IMF Working Paper 98/20 (Washington: International Monetary Fund).

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  • Ghura, Dhaneshwar, 1998, “Tax Revenue in Sub-Saharan Africa—Effects of Economic Policies and Corruption,” IMF Working Paper 98/135 (Washington: International Monetary Fund).

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  • Gillingham, Robert, and Daniel Kanda, 2001, “Pension Reform in India,” IMF Working Paper 01/125 (Washington: International Monetary Fund).

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  • Gordon, James, 1997, “The Effect of Increasing Government Employment on Growth: Some Evidence from Africa,” IMF Working Paper 97/33 (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, 1999, “Economic Transition and Social Protection: Issues and Agenda for Reform,” Reflets et Perspectives de la Vie Economique, Vol. 38, No. 1, pp. 13945.

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  • Gupta, Sanjeev, Benedict Clements, Emanuele Baldacci, and Carlos MulasGranados, 2002a, “Expenditure Composition, Fiscal Adjustment, and Growth in Low-Income Countries,” IMF Working Paper 02/77 (Washington: International Monetary Fund); also forthcoming in Journal of International Money and Finance.

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  • Gupta, Sanjeev, Benedict Clements, Rina Bhattacharya, and Shamit Chakravarti, 2002b, “Fiscal Consequences of Armed Conflict and Terrorism in Low- and Middle-Income Countries,” IMF Working Paper 02/142 (Washington: International Monetary Fund). A shorter version appearing in The European Journal of Political Economy.

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  • Gupta, Sanjeev, Benedict Clements, Rina Bhattacharya, and Shamit Chakravarti, 2002c, “The Elusive Peace Dividend,” Finance & Development, Vol. 39 (December), pp. 4951.

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  • Gupta, Sanjeev, Benedict Clements, Robert Gillingham, Christian Schiller, Marijn Verhoeven, Rosa Alonso-Terme, and Alexandros Mourmouras, 1999, “Should Equity Be a Goal of Economic Policy?” Economic Issues, No. 16 (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, Benedict Clements, Maria Teresa Guin-Siu, and Luc Leruth, 2002d, “Debt Relief and Public Health Spending in Heavily Indebted Poor Countries,” Bulletin of the World Health Organization, Vol. 80, No. 2, pp. 15157.

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  • Gupta, Sanjeev, Benedict Clements, Luc Leruth, and Maria Teresa Guin-Siu, 2001, “Debt Relief and Public Health Spending in Heavily Indebted Poor Countries,” Finance & Development, Vol. 38 (September), pp. 1013.

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  • Gupta, Sanjeev, Benedict Clements, Alexander Pivovarsky, and Erwin Tiongson, 2003, “Foreign Aid and Revenue Response: Does the Composition of Aid Matter?” IMF Working Paper 03/40 (Washington: International Monetary Fund); also forthcoming in Review of Development Economics.

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  • Gupta, Sanjeev, Benedict Clements, and Erwin Tiongson, 1998, “Public Spending on Human Development,” Finance & Development, Vol. 35 (September), pp. 1013.

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  • Gupta, Sanjeev, Hamid Davoodi, and Erwin Tiongson, 2001, “Corruption and the Provision of Health Care and Educational Services,” in The Political Economy of Corruption, ed. by A. Jain (London: Routledge); also, 2000, IMF Working Paper 00/116 (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, Luiz de Mello, and R. Sharan, 2001, “Corruption and Military Spending,” European Journal of Political Economy, Vol. 17 (November), pp. 74977; also, 2000, IMF Working Paper 00/23 (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, Louis Dicks-Mireaux, Ritha Khemani, Calvin McDonald, and Marijn Verhoeven, 2000a, Social Issues in IMF-Supported Programs, IMF Occasional Paper No. 191 (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, Brian Hammond, Richard Leete, and Eric Swanson, 2000b, “Progress Toward the International Development Goals,” Finance & Development, Vol. 37 (December), pp. 1417.

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  • Gupta, Sanjeev, Calvin McDonald, Christian Schiller, Marinus Verhoeven, Zeljko Bogetic, and Gerd Schwartz, 1998a, “Mitigating the Costs of the Asian Crisis,” Finance & Development, Vol. 35 (September), pp. 1821.

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  • Gupta, Sanjeev, Calvin McDonald, Christian Schiller, Marinus Verhoeven, Zeljko Bogetic, and Gerd Schwartz, 1998b, “Mitigating the Social Costs of the Economic Crisis and the Reform Programs in Asia,” IMF Paper on Policy Analysis and Assessment 98/7 (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, Mark Plant, Benedict Clements, Thomas Dorsey, Emanuele Baldacci, Gabriela Inchauste, Shamsuddin Tareq, and Nita Thacker, 2002e, Is the PRGF Living Up to Expectations? An Assessment of Program Design, IMF Occasional Paper No. 216 (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, and Marinus Verhoeven, 2001, “The Efficiency of Government Expenditure: Experiences from Africa,” Journal of Policy Modeling, Vol. 23, No. 4, pp. 43367; also, 1997, IMF Working Paper 97/153 (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, Marijn Verhoeven, Robert Gillingham, Christian Schiller, Ali Mansoor, and Juan Pablo Cordoba, 2000c, Equity and Efficiency in the Reform of Price Subsidies: A Guide for Policymakers (Washington: International Monetary Fund).

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  • Gupta, Sanjeev, Marinus Verhoeven, and Erwin Tiongson, 2002a, “Does Higher Government Spending Buy Better Results in Education and Health Care?” European Journal of Political Economy, Vol. 18, No. 4 (November), pp. 71737.

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  • Gupta, Sanjeev, Marinus Verhoeven, and Erwin Tiongson, 2002b, “Public Spending on Health Care and the Poor,” in Health Economics; also, 2001, IMF Working Paper 01/127 (Washington: International Monetary Fund).

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  • Haque, Nadeem U., and Peter Montiel, 1992, “Fiscal Policy in Pakistan Since 1970,” IMF Working Paper 92/97 (Washington: International Monetary Fund).

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  • Heller, Peter S., and Christian Keller, 2001, “Social Sector Reform in Transition Countries,” IMF Working Paper 01/35 (Washington: International Monetary Fund).

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  • Hillman, Arye, 2000, “Poverty, Inequality, and Unethical Behavior of the Strong,” IMF Working Paper 00/187 (Washington: International Monetary Fund).

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  • Hillman, Arye, and Eva Jenkner, 2002, “User Payments for Basic Education in Low-Income Countries,” IMF Working Paper 02/182 (Washington: International Monetary Fund).

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  • Hossain, Shahabuddin M., 1994, “The Equity Impact of the Value-Added Tax in Bangladesh,” IMF Working Paper 94/125 (Washington: International Monetary Fund).