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Chapter 13 China: Prolonged Reforms and the Weakening of Fiscal Control

Chapter 13 China: Prolonged Reforms and the Weakening of Fiscal Control »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

Starting in 1979, China has carried out wide-ranging economic reforms with the specific aim of accelerating the rate of output growth by increasing productivity and improving the al...

Emerging Markets in Transition

Emerging Markets in Transition »

Source: Emerging Markets in Transition : Growth Prospects and Challenges

Volume/Issue: 2014/6

Series: Staff Discussion Notes

Author(s): Luis Cubeddu , Alexander Culiuc , Ghada Fayad , Yuan Gao , Kalpana Kochhar , Annette Kyobe , Ceyda Oner , Roberto Perrelli , Sarah Sanya , Evridiki Tsounta , and Zhongxia Zhang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 2014

ISBN: 9781498327664

Keywords: Emerging markets, growth, potential growth, convergence, heterogeneity, structural reform, productivity, terms of trade, trading partners, commodity prices

After a short-lived slowdown in the immediate aftermath of the global financial crisis and a swift rebound, emerging markets (EM) are now entering a period of slower growth. In fact, growth is now lower than the po...

The Role of Monthly Economic Statistical Bulletins

The Role of Monthly Economic Statistical Bulletins »

Volume/Issue: 2002/9

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek , and Mei Jin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

DOI: http://dx.doi.org/10.5089/9781451970562.003

ISBN: 9781451970562

Keywords: Central banks and their policies, Technical Assistance, Economic information, statistical capacity building, central banks, central bank, balance of payments, industrial countries, government debt, Relation of Economics to Social Values

Monthly economic statistical bulletins issued by central banks and national statistical offices, the focus of this study, are well established in countries with advanced statistical systems. Such bulletins present...

Emerging Markets in Transition
			: Growth Prospects and Challenges

Emerging Markets in Transition : Growth Prospects and Challenges »

Volume/Issue: 2014/6

Series: Staff Discussion Notes

Author(s): Luis Cubeddu , Alexander Culiuc , Ghada Fayad , Yuan Gao , Kalpana Kochhar , Annette Kyobe , Ceyda Oner , Roberto Perrelli , Sarah Sanya , Evridiki Tsounta , and Zhongxia Zhang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 June 2014

DOI: http://dx.doi.org/10.5089/9781498327664.006

ISBN: 9781498327664

Keywords: Emerging markets, growth, potential growth, convergence, heterogeneity, structural reform, productivity, terms of trade, trading partners, commodity prices

After a short-lived slowdown in the immediate aftermath of the global financial crisis and a swift rebound, emerging markets (EM) are now entering a period of slower growth. In fact, growth is now lower than the po...

Political Institutions, State Building, and Tax Capacity
			: Crossing the Tipping Point

Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point »

Volume/Issue: 2016/233

Series: IMF Working Papers

Author(s): Vitor Gaspar , Laura Jaramillo , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2016

DOI: http://dx.doi.org/10.5089/9781475558142.001

ISBN: 9781475558142

Keywords: Nigeria, Political economy, Income taxes, Taxation, Tax evasion, Sub-Saharan Africa, Tax administration, Spain, Western Hemisphere, China

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the...

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS »

Volume/Issue: 2014/170

Series: IMF Working Papers

Author(s): Ellen Gaston , and In Song

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2015

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781513590479.001

ISBN: 9781513590479

Keywords: Supervisory role, loan loss provisioning, IFRS implementation, banking, capital adequacy, banking supervision, bank for international settlements, bank supervisors, General, Government Policy and Regulation

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel stan...

Part III Asia

Part III Asia »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

...

Political Institutions, State Building, and Tax Capacity

Political Institutions, State Building, and Tax Capacity »

Source: Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point

Volume/Issue: 2016/233

Series: IMF Working Papers

Author(s): Vitor Gaspar , Laura Jaramillo , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2016

ISBN: 9781475558142

Keywords: Nigeria, Political economy, Income taxes, Taxation, Tax evasion, Sub-Saharan Africa, Tax administration, Spain, Western Hemisphere, China

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the...

The Role of Monthly Economic Statistical Bulletins

The Role of Monthly Economic Statistical Bulletins »

Source: The Role of Monthly Economic Statistical Bulletins

Volume/Issue: 2002/9

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek , and Mei Jin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

ISBN: 9781451970562

Keywords: Central banks and their policies, Technical Assistance, Economic information, statistical capacity building, central banks, central bank, balance of payments, industrial countries, government debt, Relation of Economics to Social Values

Monthly economic statistical bulletins issued by central banks and national statistical offices, the focus of this study, are well established in countries with advanced statistical systems. Such bulletins present...

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS »

Source: Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Volume/Issue: 2014/170

Series: IMF Working Papers

Author(s): Ellen Gaston , and In Song

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2015

Language: Chinese

ISBN: 9781513590479

Keywords: Supervisory role, loan loss provisioning, IFRS implementation, banking, capital adequacy, banking supervision, bank for international settlements, bank supervisors, General, Government Policy and Regulation

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel stan...