The Fiscal dimensions of adjustment in low-income countries /
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| Imprint: | Washington, DC : International Monetary Fund, 1992. |
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| Description: | vi, 59 p. : ill. ; 28 cm. |
| Language: | English |
| Series: | Occasional paper (International Monetary Fund) no. 95 |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/1338001 |
Table of Contents:
- I. Introduction. Box 1: SAF/ESAF--A Concessional Facility to Assist Poorer Countries
- II. Fiscal Performance Under SAF/ESAF: Overall Analysis. Current Balance. Overall Balance. Primary Balance
- III. Nature of Fiscal Adjustment. Revenue. Expenditure. Financing
- IV. Structural Reforms. Public Enterprise Reform. Tax Reform. Reforms in Taxation of International Trade. Taxes on Domestic Transactions. Direct Taxes. Taxation of the Informal Sector. Tax Administration. Budgetary Reform and Structure of Expenditure. Measures to Protect the Poor. Public Expenditure Management. Performance in Implementing Technical Assistance Recommendations. Box 2: The Gambia--Restructuring the Tas System. Box 3: Bolivia--Rebuilding the Revenue System. Box 4: Ghana--Improving the Efficiency of Expenditure
- V. Conclusions and Lessons for the Future.