Fiscal reform
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Recent papers in Fiscal reform
Relations between Latin America and Asia—by Asia in this case we refer to that broad swath of the Asian land mass that goes from East Asia through Southeast Asia all the way to South Asia—are undergoing a very special moment. It is... more
This paper examines the concept of fiscal federalism in Nigeria, its legal framework, its historical evolution, the political economy, issues and challenges and the options for reform. It will posit that fiscal federalism is a particular... more
Due to the deteriorating fiscal situation of the states, the Government of India has taken several initiatives, including the creation of a Fiscal Reform Facility, which sought to provide financial-grant incentives to the states, in order... more
Over the course of more than a generation of vibrant and mostly uninterrupted electoral democracy, Latin American governments have done almost nothing about the fact that the region suffers from the highest levels of inequality, on... more
This article considers some of the effects of health sector reform on human resources for health (HRH) in developing countries and countries in transition by examining the effect of fiscal reform and the introduction of decentralisation... more
The search for solutions to urban and social problems prompted by informal settlements is gaining importance in the development agenda of most large cities in Latin America. Nearly 60 percent of the population lives in informal, often... more
Markets and government planning are providing alternative systems for coordinating people’s consumption of resources. The effectiveness of coordination depends on the capability of each system to signify accurate information about... more
In May 2000, the Latin American Program and Yale University held a conference to assess the profound transformations underway in Mexico and in U.S.-Mexico relations. This volume offers several of the presentations from this conference... more
This paper tackles the issue of international fiscal coordination in a world of integrated markets sovereign national governments. Taxation of mobile capital and immobile labor in order to finance a public good generates inefficient... more
Right after Romania’s change in regime in December 1989, profound changes in the structure and functioning of government and the economy started to take place. Since the early 1990s the decentralization of the public sector has been an... more
Medium Term Fiscal Frameworks (MTFs) have become one of the most popular reforms to the budgetary process in Latin America during the last decade, and introducing MTFs seemed to be the magic solution for most fiscal ailments. Nonetheless,... more
This paper addresses the question of whether the European Monetary System can be copied outside Europe. Our answer is negative. The EMS is just one element of a more comprehensive design of institutional integration within Europe: the... more
This is a posthumously published manuscript by John W. Dardess.
© 2004 International Monetary Fund WP/04/98 IMF Working Paper Fiscal Affairs Department Toward More Effective Redistribution: Reform Options for Intergovernmental Transfers in China Prepared by Ehtisham Ahmad, Raju Singh, and Mario... more
... In those unusual cases where a woman is working in the public sector, she tends to reside in households in the upper end of the urban income distribution. ... Evidence from Africa, however, generally does not support the widely... more
Is presenting a fiscal bonus as an income increase (a gain) the same as presenting it as a tax rebate (a loss reduction)? This paper aims to answer this question with two studies. Study 1 is a survey carried out in Italy to explore... more
To finance basic pro-poor services, the Government of Ghana must mobilize more public revenue. But tax reform has been highly controversial in Ghana. An attempt to introduce VAT in 1995 failed after widespread protests. Although a second... more
This article treats on the fiscal harmonization process within the European Union being indispensable for assuring loyalty in the competition on its single market, given the fact that different system of taxation had direct and powerful... more