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6 Lending Programs, Guarantees, and Quasi-Fiscal Operations

6 Lending Programs, Guarantees, and Quasi-Fiscal Operations »

Source: Public Expenditure Management

Series: Books

Author(s): A. Premchand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1993

ISBN: 9781557753236

Keywords: expenditure, expenditure management, expenditures, ministry of finance, public expenditure

“The time has come,” the Walrus said, “To talk of many things: Of shoes—and ships—and sealing-wax—...

2 Assigning Expenditure Responsibilities

2 Assigning Expenditure Responsibilities »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Economic theory offers limited guidance for assigning expenditure responsibilities among different levels of government. At the micro level, the benefit principle suggests that a given service should be prov...

3 Tax Assignment

3 Tax Assignment »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

A key issue in the literature on fiscal federalism is the question of how subnational authorities might best be financed. This complex issue has no easy solutions, given the wide variety of systems actually...

7 Control of Subnational Government Borrowing

7 Control of Subnational Government Borrowing »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

In the last two decades, public sector debt has shown a rising trend in relation to GDP in a wide range of countries, both federal and unitary. These increases have reflected high levels of real interest rat...

4 Intergovernmental Transfers

4 Intergovernmental Transfers »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

The revenue and expenditure assignments discussed in the preceding chapters normally give rise to vertical and horizontal imbalances within a nation’s intergovernmental finances. A vertical imbalance occurs...

5 Tax Administration

5 Tax Administration »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

In many developing countries efficient or equitable tax policies may fail because the tax administration is not able to implement these policies (Casanegra de Jantscher, 1986). Consideration of the tax admin...

Back Matter

Back Matter »

Source: Public Expenditure Management

Series: Books

Author(s): A. Premchand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1993

ISBN: 9781557753236

Keywords: expenditure, expenditure management, expenditures, ministry of finance, public expenditure

This book, by A. Premchand, a former Assistant Director of IMF's Fiscal Affairs Department, provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It cov...

Back Matter

Back Matter »

Source: Public Expenditure Handbook : A Guide to Public Policy Issues in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

ISBN: 9781557752222

Keywords: expenditure, public expenditure, military, health care, fiscal policy

This handbook, edited by Ke-young Chu and Richard Hemming, offers guidance to officials formulating public policy recommendations, so that the aggregate level of public spending conforms with the economy's overall...