The paper considers three broad dimensions of fiscal sustainability: (i) solvency; (ii) the
interaction of the fiscal position with external sustainability; and (iii) the reliance of the fiscal
position on inflation. The analysis shows that, even after adjusting for the exhaustibility of oil
reserves, Indonesia's fiscal solvency is assured--in the sense that policies can be maintained
while meeting debt obligations and without recourse to monetization. However, in part
because of declining government net worth (as oil revenues diminish), fiscal consolidation
would be prudent both to strengthen external sustainability and reduce Indonesia's
vulnerability to external shocks. This could be achieved through broadening the tax base and
improving tax administration.
Geoff Bascand is an economist in the Southeast Asia and Pacific Department of the IMF.
A graduate of Otago and Australian National Universities, he was previously Director of
Macroeconomic and Tax Forecasting with the New Zealand Treasury.
Assaf Razin is a Resident Scholar at the International Monetary Fund. His book Fiscal
Policies and Growth in the World Economy (co-authored with Jacob Frenkel and Chi-Wa
Yuen) has been recently published by MIT Press.
[IMF Home]
[Seminar Contents]