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Rebuilding Fiscal Institutions in Post-Conflict Countries

Author

Listed:
  • Sanjeev Gupta

    (International Monetary Fund)

  • Shamsuddin Tareq

    (International Monetary Fund)

  • Benedict Clements

    (International Monetary Fund)

  • Alex Segura-Ubiergo

    (International Monetary Fund)

  • Rina Bhattacharya

    (International Monetary Fund)

Abstract

This paper reviews the key challenges in rebuilding fiscal institutions in post-conflict countries. Based on IMF technical assistance advice, it proposes a three-step framework for the creation or re-establishment of well-functioning public finance institutions: (i) creating a proper legal framework for fiscal management, (ii) establishing a central fiscal authority, and (iii) designing appropriate tax policies while simultaneously creating simple tax administration and expenditure management arrangements.

Suggested Citation

  • Sanjeev Gupta & Shamsuddin Tareq & Benedict Clements & Alex Segura-Ubiergo & Rina Bhattacharya, 2005. "Rebuilding Fiscal Institutions in Post-Conflict Countries," Public Economics 0504010, University Library of Munich, Germany.
  • Handle: RePEc:wpa:wuwppe:0504010
    Note: Type of Document - pdf; pages: 24. Paper presented at the UNU- WIDER conference 'Making Peace Work', Helsinki June 4-5. For a more recent and comprehensive version see
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    File URL: https://econwpa.ub.uni-muenchen.de/econ-wp/pe/papers/0504/0504010.pdf
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    References listed on IDEAS

    as
    1. Gupta, Sanjeev & Clements, Benedict & Bhattacharya, Rina & Chakravarti, Shamit, 2004. "Fiscal consequences of armed conflict and terrorism in low- and middle-income countries," European Journal of Political Economy, Elsevier, vol. 20(2), pages 403-421, June.
    2. Dani Rodrik, 2006. "Institutions for High-Quality Growth: What They Are and How to Acquire Them," Chapters, in: Kartik Roy & Jörn Sideras (ed.), Institutions, Globalisation and Empowerment, chapter 2, Edward Elgar Publishing.
    3. Acemoglu, Daron & Johnson, Simon & Robinson, James & Thaicharoen, Yunyong, 2003. "Institutional causes, macroeconomic symptoms: volatility, crises and growth," Journal of Monetary Economics, Elsevier, vol. 50(1), pages 49-123, January.
    4. repec:rus:hseeco:72137 is not listed on IDEAS
    5. Olson, Mancur, 1993. "Dictatorship, Democracy, and Development," American Political Science Review, Cambridge University Press, vol. 87(3), pages 567-576, September.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. James Boyce, 2008. "Post-Conflict Recovery: Resource Mobilization and Peacebuilding," Working Papers wp159, Political Economy Research Institute, University of Massachusetts at Amherst.
    2. Maïmouna DIAKITE & Souleymane DIARRA & Sampawende J.-A. TAPSOBA & Tertius ZONGO, 2019. "Foreign Aid and Domestic Revenue Mobilization in Conflict-affected Countries," Working Papers P248, FERDI.
    3. Sanjeev Gupta, 2008. "Enhancing Effective Utilization of Aid in Fragile States," WIDER Working Paper Series RP2008-07, World Institute for Development Economic Research (UNU-WIDER).
    4. Vanessa van den Boogaard & Wilson Prichard & Nikola Milicic & Matthew Benson, 2016. "Tax revenue mobilization in conflict-affected developing countries," WIDER Working Paper Series 155, World Institute for Development Economic Research (UNU-WIDER).
    5. James Boyce, 2007. "Public Finance, Aid and Post-Conflict Recovery," Working Papers wp140, Political Economy Research Institute, University of Massachusetts at Amherst.
    6. Vanessa van den Boogaard & Wilson Prichard & Nikola Milicic & Matthew Benson, 2016. "Tax revenue mobilization in conflict-affected developing countries," WIDER Working Paper Series wp-2016-155, World Institute for Development Economic Research (UNU-WIDER).
    7. James K. Boyce, 2007. "Public finance, aid and post-conflict recovery," UMASS Amherst Economics Working Papers 2007-09, University of Massachusetts Amherst, Department of Economics.

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    More about this item

    Keywords

    post-conflict; fiscal instutions; public expenditure management; tax administration;
    All these keywords.

    JEL classification:

    • D6 - Microeconomics - - Welfare Economics
    • D7 - Microeconomics - - Analysis of Collective Decision-Making
    • H - Public Economics

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