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

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Global Financial Crisis and Policies Economic and Fiscal Studies International Development and Aid

Abstract

This review marks the 10th anniversary of the safeguards policy. Introduced in March 2000, the policy’s main objective is to mitigate potential risks of misuse of resources, including Fund resources, and misreporting of monetary program data. The policy was last reviewed in 2005, when the Executive Board re-affirmed the effectiveness of the policy, and its application to central banks. In keeping with previous reviews, a panel of experts was invited to provide advice for the Executive Board on the implementation of the policy, and recommendations to guide the focus and application of the policy going forward.

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References

1999Labor Supply: A Review of Alternative Approaches 1999Theories of Tax Competition 2012The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 2001Is Technological Change In Medicine Worth It?2007Do countries compete over corporate tax rates?2005Public sector efficiency: An international comparison 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research 2004Tax structure and economic growth

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