IMF WORKING PAPERS

• Fiscal Expectations Under the Stability and Growth Pact: Evidence from Survey Data
  Poplawski-Ribeiro, Marcos ; Rulke, Jan-Christoph
  
  

• The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations
  Ruud A. de Mooi

   

• Fiscal Expectations Under the Stability and Growth Pact: Evidence from Survey Data
  Poplawski-Ribeiro, Marcos ; Rulke, Jan-Christoph
  

   

• The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations
  Ruud A. de Mooij

  
  
• Restoring Debt Sustainability After Crises: Implications for the Fiscal Mix
  E. Baldacci S. Gupta Carlos Mulas-Granado
  
  
• Is Social Spending Procyclical?
  J. Arze del Granado, S. Gupta, and A. Hajdenberg
  
  
• A Historical Public Debt Database
  A. Abbas N. Belhocine A. ElGanainy M. Horton
  
  
• Structural Breaks in Fiscal Performance: Did Fiscal Responsibility Laws Have Anything to Do with Them?
  C. Caceres A. Corbacho L. Medina
  
  
• Riding the Roller Coaster: Fiscal Policies of Nonrenewable Resource Exporters in Latin America and the Caribbean
  M. Villafuerte P. Lopez-Murphy R. Ossowski
  
  
• Post-Crisis Fiscal Policy Priorities for the ASEAN-5
  N. Budina A. Tuladhar
  
  
• Should Advanced Countries Adopt a Fiscal Responsibility Law?
  Ian Lienert
  
  
• A Status Update on Fiscal Exit Strategies
  F. Bornhorst N. Budina G. Callegari A. . ElGanainy R. Gomez Sirera A. Lemgruber A. Schaechter J. Beom Shin
  
  
• “Macroeconomic Effects of Public Pension Reforms”
  P. Karam, D. Muir, J. Pereira, A. Tuladhar
  
  
• “Capital Flows, Exchange Rate Flexibility, and the Real Exchange Rate”
  J. L. Combes, T. Kinda, and P. Plane
  
  

IMF Staff Discussion Notes

• A Fiscal Indicator for Assessing First and Second Pillar Pension Reforms
  Soto, Mauricio ; Clements, Benedict J. ; Eich, Frank

  
  

• Healing Health Care Finances
  Nicolás Eyzaguirr

  
  

TECHNICAL NOTES AND MANUALS

• Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty
  Kiyoshi Nakayam
  
  

• When and How to Adjust Beyond the Business Cycle? A Guide to Structural Fiscal Balances
  Fabian Bornhorst, Gabriela Dobrescu, Annalisa Fedelino,

  Jan Gottschalk, and Taisuke Nakata
  
  

• Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty
  Kiyoshi Nakayama
  
  

• When and How to Adjust Beyond the Business Cycle? A Guide to Structural Fiscal Balances
  Fabian Bornhorst, Gabriela Dobrescu, Annalisa Fedelino,
  Jan Gottschalk, and Taisuke Nakata
  
  

• Revenue Administration: Developing a Taxpayer Compliance Program
  B. Russell
  
  

IMF PUBLICATIONS

• Investing in Growth
  

  Serkan Arslanalp, Fabian Bornhorst, and Sanjeev Gupta

  
  

• Political and Fiscal Risk Determinants of Sovereign Debt in Emerging Markets

  Emanuele Baldacci, Sanjeev Gupta, Amine Mati
  
  

• Macro-Fiscal Implication of Health Care Reforms in Advance and Emerging Economies and associated Case Studies: Advanced and Emerging Economies
  Carlo Cottarelli
  
  

• Healing Health Care Finances
  Benedict Clements, David Coady, Baoping Shang, and Justin Tyson
  
  

• A History of World Debt, Finance and Development
  S. Ali Abbas, Nazim Belhocine, Asmaa El-Ganainy, and Mark Horton

  
  

• Investing in Growth
  Serkan Arslanalp, Fabian Bornhorst, and Sanjeev Gupta

  
  

• Political and Fiscal Risk Determinants of Sovereign Debt in Emerging Markets
  Emanuele Baldacci, Sanjeev Gupta, Amine Mati

  
  

• Macro-Fiscal Implication of Health Care Reforms in Advance and Emerging Economies and associated Case Studies: Advanced and Emerging Economies

  
  

• Healing Health Care Finances

  
  

• A History of World Debt, Finance and Development
  S. Ali Abbas, Nazim Belhocine, Asmaa El-Ganainy, and Mark Horton

  
  
• Getting Debt under Control
  Emanuele Baldacci, Sanjeev Gupta, and Carlos Mulas-Granados
  
  

EXTERNAL PUBLICATIONS

• An Applied Analysis of ACE and CBIT reforms in the EU
  Ruud A. de Mooij and Michael P. Devereux
  
  

• Should African Monetary Unions Be Expanded? An Empirical Investigation of the Scope for Monetary
  Xavier Debrun, Paul R. Masson and Catherine Pattillo
  
  

• Integration in sub-Saharan Africa
  Xavier Debrun, Paul R. Masson and Catherine Pattillo
  
  

• Riding the Roller Coaster: Fiscal Policies of Non-Renewable Resources Exporters in Latin America and the Caribbean
  Mauricio Villafuerte; Pablo López-Murphy; Rolando Ossowski

   

• An Applied Analysis of ACE and CBIT reforms in the EU
  Ruud A. de Mooij and Michael P. Devereux

  
  

• Should African Monetary Unions Be Expanded? An Empirical Investigation of the Scope for Monetary Integration in sub-Saharan Africa
  Xavier Debruna, Paul R. Massonb and Catherine Pattilloa

  
  

• Riding the Roller Coaster: Fiscal Policies of Non-Renewable Resources Exporters in Latin America and the Caribbean

  
  
• Sovereign Wealth Funds and Economic Policy at Home in Economics of Sovereign Wealth Funds: Issues for Policymakers, ed. by Shields and Villafuerte pp. 43–56
  Das, Udaibir S., Adnan Mazarei, and Han van der Hoorn
  
  
• “Corporate Tax Consolidation and Enhanced Cooperation in the European Union”
  L. Bettendorf, A. van der Horst, R. de Mooij and H. Vrijburg
  
  
• “Flat income taxation, redistribution and labour market performance”
  B. Jacobs, R. de Mooij and K. Folmer
  
  
• “Dynamics of International Integration of Government Securities’ Markets”
  M. Kumar and T. Okimoto
  
  
• “Fiscal Costs of Financial Sector Support: Measures and Implications”
  M. S. Kumar and D. Kim
  
  
• “Fiscal Policy and Macroeconomic Stability: New Evidence and Policy Implications
  X. Debrun and R. Kapoor
  
  
• “Constricted, lame and pro-cyclical? Fiscal policy in the euro area revisited”
  A.Schaechter, S. Deroose, M. Larch
  
  
• Corporate Tax Consolidation and Enhanced Cooperation in the European Union
  L. Bettendorf, A. van der Horst, R. de Mooij and H. Vrijburg
  
  
• Flat Income Taxation, Redistribution and Labour Market Performance
  B. Jacobs, R. de Mooij and K. Folmer
  
  
• “Sovereign Wealth Funds and Economic Policy at Home”
  Das, Udaibir S., Adnan Mazarei, and Han van der Hoorn
  
  

CONTACTS IN FAD