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Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries
Terkper, Seth E. - 2008
fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required … to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues … generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting …
Persistent link: https://www.econbiz.de/10012677552
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Procyclicality and Fair Value Accounting
Scarlata, Jodi G. - 2009
empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets … refined disclosures can mitigate the procyclicality of FVA. Going forward, the valuation approaches for accounting …
Persistent link: https://www.econbiz.de/10012677720
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The Great Contractions in Russia, the Baltics and the Other Countries of the Former Soviet Union; A View From the Supply Side
International Monetary Fund (IMF); International … - 2000
between inputs and outputs as described in a standard accounting framework shows that there is more to the contractions than …
Persistent link: https://www.econbiz.de/10005263697
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Common and Idiosyncratic Components in Real Output; Further International Evidence
Simone, Francisco Nadal-De - International Monetary Fund (IMF) - 2002
This paper uses the classical (level) definition of business cycles to analyze the characteristics-duration, amplitude, steepness, and cumulative output movements-of the real GDP series of France, Germany, Italy, the rest of the euro area, and the United States. An index of concordance and its...
Persistent link: https://www.econbiz.de/10005263734
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Sources of Inflation in Sub-Saharan Africa
Peiris, Shanaka J.; Barnichon, Régis - International Monetary Fund (IMF) - 2007
vectors for the production function and the real money demand function to recover the structural output and money gaps for …
Persistent link: https://www.econbiz.de/10005263752
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Output Response to Currency Crises
Sahay, Ratna; Mishra, Deepak; Gupta, Poonam - International Monetary Fund (IMF) - 2003
This paper analyzes the behavior of output during currency crises using a sample of 195 crisis episodes in 91 developing countries during 1970-98. It finds that more than two-fifths of the crises in the sample were expansionary, and that output contraction was greater in large and more developed...
Persistent link: https://www.econbiz.de/10005263977
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The Perils of Tax Smoothing; Sustainable Fiscal Policy with Random Shocks to Permanent Output
Tanner, Evan; Carey, Kevin Joseph - International Monetary Fund (IMF) - 2005
If permanent output is uncertain, tax smoothing can be perilous: both debt levels and tax rates are difficult to stabilize and may drift upwards. One practical remedy would be to target the debt. However, our simulations confirm that such a policy would require undesirably volatile fiscal...
Persistent link: https://www.econbiz.de/10005264166
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A Multivariate Filter for Measuring Potential Output and the NAIRU Application to the Czech Republic
Benes, Jaromir; Papa M'B. P. N'Diaye - International Monetary Fund (IMF) - 2004
This paper presents a multivariate (MV) methodology for obtaining measures of excess demand that can facilitate discussion of monetary policy issues and improve policy decisions. Using data for the Czech Republic, a growing economy undergoing major structural change, it shows how the use of more...
Persistent link: https://www.econbiz.de/10005264226
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South Africa; The Cyclical Behavior of the Markups and its Implications for Monetary Policy
Klein, Nir - International Monetary Fund (IMF) - 2011
The study looks at the cyclical behavior of the markups and assesses its impact on inflation dynamics. The analysis finds that the aggregate level of the private sector's markup is relatively high, thus pointing to the lack of strong competition in South Africa's product markets. Additionally,...
Persistent link: https://www.econbiz.de/10009293762
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External Adjustment and the Global Crisis
Milesi-Ferretti, Gian-Maria; Lane, Philip R. - International Monetary Fund (IMF) - 2011
After widening substantially in the period preceding the global financial crisis, current account imbalances across the world have contracted to a significant extent. This paper analyzes the factors underlying this process of external adjustment. It finds that countries whose pre-crisis current...
Persistent link: https://www.econbiz.de/10009293775