Description
Book SynopsisThis book expands on issues like fiscal sustainability, state enterprises and the variety of subsidies, with a multi-country focus. Drawing examples from numerous countries, it presents issues in contemporary finance and especially fiscal policy that can benefit researchers and civil servants from both developed, as well as developing worlds and emerging market economies.Written in a simple and accessible manner, this book will be of interest to civil servants and practitioners. It also serves as a reference source for students and academics, and can be used as a textbook for advanced courses on public finance.
Table of ContentsBasic Fiscal Concepts: Role of Government in a Market Economy; Macroeconomic Consequences of Fiscal Policy; Effects of the Economy on the Fiscal Sector; Measuring and Accounting for Government: Fiscal Accounts and Analytical Concepts, Including Alternative Measures of Budget Balance; Budget Forecasting; Fiscal Sustainability; Effects of Budget Financing and Public Debt; Tax Policy and Administration, Including Tax Expenditures; Expenditure Policy and Public Expenditure Management; Quasi-Fiscal Expenditures; Special Fiscal Topics: Public Enterprises; Fiscal Aspects of Bank Restructuring; Fiscal Federalism and Decentralization; Fiscal Policy and Poverty, Social Safety Nets; Fiscal Policy and Ageing: Public Pension Programs; Fiscal Policy and Health Care; Fiscal Rules; Case Studies of Fiscal Reform.
