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Fiscal Reforms in Low-Income Countries

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Author Info

  • Benedict J. Clements
  • Liam P. Ebrill
  • Sanjeev Gupta
  • Anthony J. Pellechio
  • Jerald Alan Schiff
  • George T. Abed
  • Ronald T. McMorran
  • Marijn Verhoeven
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    Abstract

    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 performance. This study reviews the fiscal reform experience of 36 low-income developing countries that undertook macroeconomic and structural adjustment in the context of the IMF's Structural Adjustment Facility and Enhanced Structural Adjustment Facility during the period of 1985-95.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Occasional Papers with number 160.

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    Length: 90
    Date of creation: 31 Mar 1998
    Date of revision:
    Handle: RePEc:imf:imfocp:160

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    Postal: International Monetary Fund, Washington, DC USA
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    Keywords: Developing countries; expenditure; tax administration; tax revenue; wage; expenditures; wages; salaries; expenditure policy; capital expenditure; tax system; fiscal adjustment; tax reform; total expenditure; tax reforms; public spending; expenditure management; public expenditure; tax systems; tax policy; structural adjustment; benefits; taxes on domestic; taxation; fiscal consolidation; fiscal policy; trade taxes; taxes on international trade; tax collection; revenue collection; tax structure; expenditure reform; domestic financing; tax rates; fiscal deficit; tax base; tax administration reforms; personal income tax; expenditure control; expenditure cuts; expenditure composition; fiscal imbalances; foreign borrowing; fiscal deficits; sales tax; accumulation of arrears; public expenditure management; tax administration reform; fiscal balance; fiscal accounts; international trade taxes; export tax; taxes on income; tariff structure; tax collections; personal income tax rate; tariff rates; tax structures; corporate income tax; income taxes; tax receipts; wage increases; civil service; fiscal reforms; public expenditures; fiscal performance; fiscal operations; government spending; central bank; taxpayer units; tariff rate; tax policy reforms; expenditure policies; government expenditures; fiscal affairs department; fiscal targets; fiscal affairs; expenditure outcomes; tax bases; fiscal developments; capital expenditures; tax burden; tax officials; consumption taxes; tax changes; domestic tax; marginal tax rates; tax payments; direct taxes; export taxes; vat rate; large taxpayers; taxpayer registration; sales taxes; administrative improvements; presumptive taxes; sales taxation; trade taxation; tax ratios; excise taxes; expenditure components; composition of public spending; expenditure productivity; expenditure efficiency; data on expenditures; fiscal policies; public sector wage; expenditure objectives; tax effort; average revenue ratios; payroll; health expenditures; severance payments; expenditure control mechanisms; wage policy; fiscal reform; public expenditure review; fiscal consolidation efforts; budgetary institutions; budget deficit; wage structure; fiscal sustainability; administrative reforms; administrative capacity; civil service reform; civil service payroll; expenditure tracking; expenditure items; institutional reforms; institutional capacity; expenditure management system; redundant workers; civil servants; civil service reforms; categories of expenditure; weak expenditure control; total expenditures; wage reductions; minimum wage; wage levels; expenditures on health; expenditure ceilings; public sector wage bill; payroll systems; teacher salaries; compensation packages; expenditure allocations; cutting expenditures; early retirement; wage scale; expenditure commitments; recurrent expenditure; fiscal stress; intergovernmental transfers; reforms of tax administration; local government spending; fiscal balances; debt service; budget allocations; fiscal years; budget constraint; fiscal component; structural fiscal; aggregate fiscal; government revenue; fiscal outcomes; budget deficits; fiscal data; increase in capital spending; budgetary allocations; fiscal savings; fiscal behavior; fiscal transition; public finances; fiscal objectives; expenditure adjustment; fiscal cost; fiscal program; fiscal pressures; fiscal instruments; social expenditures; fiscal accounting; breakdown of expenditures; tax revenue collections; dividend payments; tax area; individual income tax; domestic taxation; corporate income taxes; tax identification number; taxpayer identification numbers; tax rate reductions; indirect taxes; business income tax; direct taxation; vat system; excise tax; comprehensive tax reforms; tax revenue ratio; domestic taxes; direct tax; domestic tax base; tax arrears; tax reform efforts; external financing; consumption tax; corporate tax rate; taxpayer identification; domestic borrowing; payment arrears;

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    Cited by:
    1. Ricardo Martin & Alex Segura-Ubiergo, 2005. "Social Spending in IMF-supported Programs," Public Economics 0504011, EconWPA.
    2. J. Mohan Rao, 1999. "Globalization and the Fiscal Autonomy of the State," Working Papers wp25, Political Economy Research Institute, University of Massachusetts at Amherst.

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