IMF WORKING PAPERS

• Public Investment as a Fiscal Stimulus: Evidence from Japan's Regional Spending During the 1990s
  Markus Bruckner,Anita Tuladhar
  
  
• Subnational Health Spending and Soft Budget Constraints in OECD Countries
  Ernesto Crivelli, Adam Leive, and Thomas Stratmann
  
  
• Tax Revenue Downturns: Anatomy and Links to Imports
  Kun Li Pablo Lopez Murphy
  
  
• Treasury Single Account: Concept, Design, and Implementation Issues
  Pattanayak, Sailendra; Fainboim Yaker, Israel
  
  
• Fiscal Policy and the Current Account
  Abbas, S. M. Ali | Bouhga-Hagbe, Jacques | Fatas, Antonio J. | Mauro, Paolo | Velloso, Ricardo
  
  
• Subnational Health Spending and Soft Budget Constraints in OECD Countries
  Crivelli, Ernesto | Leive, Adam | Stratmann, Thomas
  
  
• Automatic Stabilizers and the Size of Government: Correcting a Common Misunderstanding
  Carlo Cottarelli and Annalisa Fedelino
  
  
• Debt and Growth
  Manmohan Kumar, Jaejoon Woo
  
  

Technical Notes and Manuals

• Extrabudgetary Funds
  Allen, Richard; Radev, Dimitar
  
  
• Conceptual Design: A Critical Element of a Successful Government Financial Management Information System Project
  Khan, Abdul; Pessoa, Mario
  
  
• Role of the Legislature in Budget Processes
  Lienert, Ian
  
  
• Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model
  Crandall, William
  
  
• Revenue Administration: Taxpayer Audit-Use of Indirect Methods
  Biber, Edmund
  
  
• Revenue Administration: Taxpayer Audit--Development of Effective Plans
  Biber, Edmund
  
  
• Revenue Administration: Tax Administration in Small Economy
  Kidd, Maureen
  
  
• Revenue Administration: A Toolkit for Implementing a Revenue Authority
  Crandall, William and Kidd, Maureen
  
  
• Revenue Administration: Functionally Organized Tax Administration
  Kidd, Maureen
  
  

IMF PUBLICATIONS

• From Stimulus to Consolidation—Revenue and Expenditure Policies in Advanced and Emerging Economies


• Oil Subsidies: Costly and Rising
  David Coady and John Piotrowski
  
  
• Fiscal Monitor
  Coordinated by Manmohan Kumar
  
  
• Ten Commandments for Fiscal Adjustment in Advanced Economies
  Olivier Blanchard and Carlo Cottarelli
  
  

EXTERNAL PUBLICATIONS

• Tax Expenditure Budgets: Concepts and Challenges for Implementation (IDB-WP-131)
  Lemgruber
  
  
• “Nationalizations and Efficiency”
  Crivelli, E. and K. Staal
  
  

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