Advanced Search
MyIDEAS: Login to save this paper or follow this series

Fiscal Reforms in Low-Income Countries


Author Info

  • Benedict J. Clements
  • Liam P. Ebrill
  • Sanjeev Gupta
  • Anthony J. Pellechio
  • Jerald Alan Schiff
  • George T. Abed
  • Ronald T. McMorran
  • Marijn Verhoeven
Registered author(s):


    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

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

    as in new window
    Length: 90
    Date of creation: 31 Mar 1998
    Date of revision:
    Handle: RePEc:imf:imfocp:160

    Contact details of provider:
    Postal: International Monetary Fund, Washington, DC USA
    Phone: (202) 623-7000
    Fax: (202) 623-4661
    Web page:
    More information through EDIRC

    Order Information:

    Related research

    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;


    No references listed on IDEAS
    You can help add them by filling out this form.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    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.


    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:imf:imfocp:160. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jim Beardow) or (Hassan Zaidi).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.