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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. 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.
    3. 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.
    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. 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).
    2. James Boyce, 2007. "Public Finance, Aid and Post-Conflict Recovery," Working Papers wp140, Political Economy Research Institute, University of Massachusetts at Amherst.
    3. 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.
    4. 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.
    5. James Boyce, 2008. "Post-Conflict Recovery: Resource Mobilization and Peacebuilding," Working Papers wp159, Political Economy Research Institute, University of Massachusetts at Amherst.
    6. 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).
    7. 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).

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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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