Blogs

Tackling Corruption in Government, April 4, 2019


New Data on Global Debt, January 2, 2019


How Much Should You Save for Retirement, January 15, 2019


Women, Technology, and the Future of Work, November 16, 2018

Current Fiscal Issues

Fiscal Monitor: Curbing Corruption

The April 2019 edition of Fiscal Monitor is focused on two broad themes: fiscal policy in a fast-changing global economy and curbing corruption.

Corporate Taxation in the Global Economy

This paper stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.

Fiscal Policy and Development: Human, Social, and Physical Investments for the SDGs

The goal of this paper is to estimate the additional annual spending required for meaningful progress on the SDGs in these areas. Our estimates refer to additional spending in 2030, relative to a baseline of current spending to GDP in these sectors. Toward this end, we apply an innovative costing methodology to a sample of 155 countries: 49 low- income developing countries, 72 emerging market economies, and 34 advanced economies

The Future of Saving: The Role of Pension System Design in an Aging World

This paper explores how demographic changes have affected and will affect public and private sector savings, highlighting the interaction between pension systems, labor markets, and demographic variables.

ISORA 2016 : Understanding Revenue Administration

This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.

Technical Notes

The Macrofiscal Function and its Organizational Arrangements
How to Control the Fiscal Costs of Public-Private Partnerships
How to Manage the Fiscal Costs of Natural Disasters
How to Select Fiscal Rules : A Primer
How to Calibrate Fiscal Rules : A Primer

Working Papers

Fiscal Redistribution and Social Welfare
Do Fiscal Rules Cause Better Fiscal Balances? A New Instrumental Variable Strategy
Structural Transformation and Tax Efficiency
Revenue Implications of Destination-Based Cash-Flow Taxation
Fiscal Implications of Government Wage Bill Spending
Countercyclical Fiscal Policy and Gender Employment: Evidence from the G-7 Countries

Country Reports

Senegal: Fiscal Transparency Evaluation
Guinea: Technical Report-Public Investment Management Assessment
Republic of Armenia: Technical Assistance Report-Public Investment Management Assessment
The Kingdom of the Netherlands-Aruba: Technical Assistance Report-Towards a Sustainable Tax System
Republic of Poland: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap
Brazil: Technical Assistance Report-Public Investment Management Assessment
Georgia: Technical Assistance Report-Public Investment Management Assessment
Cambodia: Technical Assistance Report-Tax Administration Modernization Priorities 2019–23