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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...

DOCUMENTS AND RESOLUTIONS OF THE BOARD OF GOVERNORS

DOCUMENTS AND RESOLUTIONS OF THE BOARD OF GOVERNORS »

Source: Summary Proceedings of the Fifty-Ninth Annual Meeting of the Boards of Governors

Series: Summary Proceedings

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781589065123

Keywords: debt, debt relief, debt cancellation, oil prices, world economy

SCHEDULE OF MEETINGS Saturday September 24...

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...

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...

ATTENDANCE

ATTENDANCE »

Source: Summary Proceedings of the Fifty-Ninth Annual Meeting of the Boards of Governors

Series: Summary Proceedings

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781589065123

Keywords: debt, debt relief, debt cancellation, oil prices, world economy

Members of Fund Delegations Islamic Republic of Afghanistan Governor...

6 Budgetary and Financial Management

6 Budgetary and Financial Management »

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

Whether in a federation or in a unitary state, lower-tier governments play an important role in delivering public policies and services. Their provision of services has an economic impact on overall activity...

12 Japan

12 Japan »

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

After almost half a century of status quo, decentralization has become a major issue on Japan’s political and economic agenda in recent years. Soon after his inauguration in 1996, Prime Minister Ryutaro Hash...

Report to the Boards of Governors of the Bank and the Fund by the Chairman of the Joint Ministerial Committee of the Boards of Governors on the Transfer of Real Resources to Developing Countries (Development Committee)

Report to the Boards of Governors of the Bank and the Fund by the Chairman of the Joint Ministerial Committee of the Boards of Governors on the Transfer of Real Resources to Developing Countries (Development Committee) »

Source: Summary Proceedings of the Fifty-Ninth Annual Meeting of the Boards of Governors

Series: Summary Proceedings

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781589065123

Keywords: debt, debt relief, debt cancellation, oil prices, world economy

Mr. Chairman, Mr. de Rato, Mr. Wolfowitz, Governors, ladies and gentlemen: as Chairman of the Development Committee, I am pleased to report to you on the Committee’s work during the...

Front Matter

Front Matter »

Source: Summary Proceedings of the Fifty-Ninth Annual Meeting of the Boards of Governors

Series: Summary Proceedings

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781589065123

Keywords: debt, debt relief, debt cancellation, oil prices, world economy

The speeches made by officials attending the IMF-World Bank Annual Meetings are published in this volume, along with the press communiqués issued by the International Monetary and Financial Committee and the Develo...