Narrow search
Showing 1 - 10 of 10
Cover Image
Priorities for strengthening key revenue sources in Asia
Gupta, Sanjeev; Jalles, João Tovar - In: Asian development review : studies of Asian and pacific … 40 (2023) 2, pp. 271-303
This paper discusses the evolution of key taxes during the past 20 years in developing Asia and the fiscal challenges … capacity and tax potential, and discusses the productivity of key taxes in the region. The paper finds that developing Asia has … property taxes. Increased allocations and better targeting of social spending would help offset some of the regressivity …
Persistent link: https://www.econbiz.de/10014426318
Cover Image
Expenditure Composition, Fiscal Adjustment, and Growth in Low-Income Countries
Clements, Benedict J.; Gupta, Sanjeev; Baldacci, Emanuele; … - International Monetary Fund (IMF) - 2002
This paper assesses the effects of expenditure composition as well as fiscal adjustment on economic growth in a sample of 39 low-income countries during the 1990s. The paper finds that strong budgetary positions and fiscal consolidation are generally associated with higher economic growth in...
Persistent link: https://www.econbiz.de/10005264087
Cover Image
Tax Reform and Debt Sustainability in Germany; An Assessment Using the Global Fiscal Model
Botman, Dennis P. J.; Danninger, Stephan - International Monetary Fund (IMF) - 2007
In 2005, the German government announced a far-reaching fiscal adjustment program. This paper uses the IMF’s Global Fiscal Model to study its impact and explores options for addressing long-term pressures from population aging. The growth effects of the planned VAT increase are likely modest,...
Persistent link: https://www.econbiz.de/10005826636
Cover Image
How Do Canadian Budget Forecasts Compare with Those of Other Industrial Countries?
Mühleisen, Martin; Krajnyák, Kornélia; Danninger, Stephan - International Monetary Fund (IMF) - 2005
This paper compares Canadian central government budget forecasting with forecasting by other industrial countries. While fiscal forecasting in Canada is governed by one of the strongest institutional frameworks, quantitative analysis suggests that budget projections of macroeconomic and fiscal...
Persistent link: https://www.econbiz.de/10005769053
Cover Image
Fiscal Management of Scaled-Up Aid
Gupta, Sanjeev; Last, Duncan; Adenauer, Isabell; … - International Monetary Fund (IMF) - 2007
This paper discusses the role of fiscal policy and fiscal institutions in managing scaled-up aid. In an environment of volatile scaled-up aid, fiscal policy formulation should be anchored in medium-term frameworks, incorporating a longer-term view of potential resource availability and spending...
Persistent link: https://www.econbiz.de/10005605053
Cover Image
The Macroeconomic Challenges of Scaling Up Aid to Africa
Yang, Yongzheng; Powell, Robert; Gupta, Sanjeev - International Monetary Fund (IMF) - 2005
This paper surveys the economic literature on the scaling-up of aid to Africa. It provides a checklist of issues that need to be considered when preparing a long term macroeconomic projection for a country involving the assumption of a significant increase in aid. Such scaling-up scenarios are...
Persistent link: https://www.econbiz.de/10005605181
Cover Image
Revenue Forecasts As Performance Targets
Danninger, Stephan - International Monetary Fund (IMF) - 2005
Budget revenue forecasts should be best estimates of expected receipts. Often they are not. This paper analyzes the rationale for overstated revenue forecasts and derives conditions for intentional biases. A theoretical model demonstrates that overstated revenue forecasts can be the result of...
Persistent link: https://www.econbiz.de/10005605236
Cover Image
Restoring Debt Sustainability After Crises; Implications for the Fiscal Mix
Baldacci, Emanuele; Gupta, Sanjeev; Mulas-Granados, Carlos - International Monetary Fund (IMF) - 2010
This paper analyzes the experience of 99 advanced and developing economies in restoring fiscal sustainability during 1980 - 2008 after banking crises, which led to large accumulation of public debt. It finds that successful debt reductions have relied chiefly on generation of large primary...
Persistent link: https://www.econbiz.de/10008680272
Cover Image
Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries
Crivelli, Ernesto; Gupta, Sanjeev - International Monetary Fund (IMF) - 2014
taxes on goods and services—in particular, the VAT— followed by a smaller negative impact on corporate income and trade … taxes. …
Persistent link: https://www.econbiz.de/10011123866
Cover Image
Foreign Aid and Revenue; Still a Crowding Out Effect?
Crivelli, Ernesto; Gupta, Sanjeev; Muthoora, Priscilla S.; … - International Monetary Fund (IMF) - 2012
are negatively associated with VAT, excise and income tax revenues, but have a positive relationship with trade taxes. Aid …
Persistent link: https://www.econbiz.de/10011242414