The "budget deficit," which is one of the most widely used concepts in discussions of economic policy, is defined in several different ways. This paper analyzes the major alternative concepts of deficit and indicates the considerations for selecting the approach for judging the impact on demand....

Dans cette étude, les principales tendances de la fiscalité au cours de la période allant de 1953-55 à 1966-68 ont été examinées pour un échantillon de 30 pays en voie de développement; une analyse statistique systématique des pressions fiscales et des systèmes fiscaux dans un...

The major results of a study of tax ratios and tax effort in developing countries, undertaken by the Fund's Fiscal Affairs Department, were reported in a paper published in "Staff Papers," July 1971. That paper attempted to measure the relative tax effort in a sample of developing countries for...