http://www.imf.org/external/ns/cs.aspx?id=236Staff Position Notes showcase new policy-related analysis and research by IMF departments. These papers are generally brief and written in nontechnical language, and are aimed at a broad audience interested in economic policy issues.Imf.Org RSS Feed GeneratorENhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23379Staff Position Note No. 2009/2611 Nov 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23379http://www.imf.org/external/pubs/cat/longres.cfm?sk=23371Staff Position Note No. 2009/2704 Nov 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23371http://www.imf.org/external/pubs/cat/longres.cfm?sk=23340Staff Position Note No. 2009/2503 Nov 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23340http://www.imf.org/external/pubs/cat/longres.cfm?sk=23303This paper discusses how to enhance automatic stabilizers without increasing the size of government. We distinguish between permanent changes in the parameters of the tax and expenditure system (e.g., changes in tax progressivity) that will enhance the traditional automatic stabilizer, and temporary changes triggered by certain economic developments (e.g., tax measures targeted at credit and liquidity constrained households, triggered during a severe downturn). We argue that, with some exceptions, the latter are preferable as they can be implemented with lower disruptions in other fiscal policy goals (e.g., economic efficiency). Moreover, countries should also avoid introducing procyclicality as a result of fiscal rules, as these would offset the effect of existing automatic stabilizers.28 Sep 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23303http://www.imf.org/external/pubs/cat/longres.cfm?sk=23304In response to the worst economic crisis since the 1930s, government budgets and central banks have provided substantial support for aggregate demand and for the financial sector. In the process, fiscal balances have deteriorated, government liabilities and central bank balance sheets have been expanded, and risks of future losses for the public sector have increased.22 Sep 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23304http://www.imf.org/external/pubs/cat/longres.cfm?sk=23129Staff Position Note No. 2009/2130 Jul 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23129http://www.imf.org/external/pubs/cat/longres.cfm?sk=23093Staff Position Note No. 2009/2022 Jul 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23093http://www.imf.org/external/pubs/cat/longres.cfm?sk=23112Staff Position Note No. 2009/1921 Jul 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23112http://www.imf.org/external/pubs/cat/longres.cfm?sk=23103Staff Position Note No. 2009/1816 Jul 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23103http://www.imf.org/external/pubs/cat/longres.cfm?sk=23092The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support in the face of prospective budget cuts. To help address these challenges, this paper encourages tax agencies to develop a tax compliance strategy for the crisis by (1) expanding assistance to taxpayers, (2) refocusing enforcement on emerging compliance risks, (3) enacting legislative reforms that facilitate tax administration, and (4) improving communication programs. In each of these areas, the paper identifies specific measures to underpin the strategy, drawing on practices from leading tax agencies and experiences from IMF technical assistance. The paper also highlights emerging tax compliance issues in the financial sector. 14 Jul 2009 09:00:00 ESTStaff Positionhttp://www.imf.org/external/pubs/cat/longres.cfm?sk=23092