Fiscal Reforms in Low-Income Countries /

The reform of fiscal policies and institutions lies at the heart of structural adjustment in developing countries. Although the immediate aim of such reform is to reduce fiscal imbalances to achieve macroeconomic stability, the long-term goal is to secure more durable improvements in fiscal performa...

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Bibliographic Details
Main Author:	Clements, Benedict J
Other Authors:	Abed, George T, Ebrill, Liam P, Gupta, Sanjeev, McMorran, Ronald T, Pellechio, Anthony J, Schiff, Jerald Alan, Verhoeven, Marijn
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 1998
Series:	IMF eLibrary Occasional Papers ; Occasional Paper No. 160
Subjects:	Accumulation of arrears Administrative capacity Administrative improvements Administrative reforms Aggregate fiscal Average revenue ratios Benefits Breakdown of expenditures Budget allocations Budget constraint Budget deficit Budget deficits Budgetary allocations Budgetary institutions Business income tax Capital expenditure Capital expenditures Categories of expenditure Central bank Civil servants Civil service payroll Civil service reform Civil service reforms Civil service Compensation packages Composition of public spending Comprehensive tax reforms Consumption tax Consumption taxes Corporate income tax Corporate income taxes Corporate tax rate Cutting expenditures Data on expenditures Debt service Developing countries Direct tax Direct taxation Direct taxes Dividend payments Domestic borrowing Domestic financing Domestic tax base Domestic tax Domestic taxation Domestic taxes Early retirement Excise tax Excise taxes Expenditure adjustment Expenditure allocations Expenditure ceilings Expenditure commitments Expenditure components Expenditure composition Expenditure control mechanisms Expenditure control Expenditure cuts Expenditure efficiency Expenditure items Expenditure management system Expenditure management Expenditure objectives Expenditure outcomes Expenditure policies Expenditure policy Expenditure productivity Expenditure reform Expenditure tracking Expenditure Expenditures on health Expenditures Export tax Export taxes External financing Fiscal accounting Fiscal accounts Fiscal adjustment Fiscal affairs department Fiscal affairs Fiscal balance Fiscal balances Fiscal behavior Fiscal component Fiscal consolidation efforts Fiscal consolidation Fiscal cost Fiscal data Fiscal deficit Fiscal deficits Fiscal developments Fiscal imbalances Fiscal instruments Fiscal objectives Fiscal operations Fiscal outcomes Fiscal performance Fiscal policies Fiscal policy Fiscal pressures Fiscal program Fiscal reform Fiscal reforms Fiscal savings Fiscal stress Fiscal sustainability Fiscal targets Fiscal transition Fiscal years Foreign borrowing Government expenditures Government revenue Government spending Health expenditures Income taxes Increase in capital spending Indirect taxes Individual income tax Institutional capacity Institutional reforms Intergovernmental transfers International trade taxes Large taxpayers Local government spending Marginal tax rates Minimum wage Payment arrears Payroll systems Payroll Personal income tax rate Personal income tax Presumptive taxes Public expenditure management Public expenditure review Public expenditure Public expenditures Public finances Public sector wage bill Public sector wage Public spending Recurrent expenditure Redundant workers Reforms of tax administration Revenue collection Salaries Sales tax Sales taxation Sales taxes Severance payments Social expenditures Structural adjustment Structural fiscal Tariff rate Tariff rates Tariff structure Tax administration reform Tax administration reforms Tax administration Tax area Tax arrears Tax base Tax bases Tax burden Tax changes Tax collection Tax collections Tax effort Tax identification number Tax officials Tax payments Tax policy reforms Tax policy Tax rate reductions Tax rates Tax ratios Tax receipts Tax reform efforts Tax reform Tax reforms Tax revenue collections Tax revenue ratio Tax revenue Tax structure Tax structures Tax system Tax systems Taxation Taxes on domestic Taxes on income Taxes on international trade Taxpayer identification numbers Taxpayer identification Taxpayer registration Taxpayer units Teacher salaries Total expenditure Total expenditures Trade taxation Trade taxes Vat rate Vat system Wage increases Wage levels Wage policy Wage reductions Wage scale Wage structure Wage Wages Weak expenditure control Bangladesh Bolivia Burkina Faso Ghana Kenya Kyrgyz Republic Malawi Mongolia Sri Lanka Tanzania Togo Uganda Zimbabwe
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