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“delphine moretti”

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  • Guide to Implementing Accrual Accounting in the Public Sector

    de Suzanne Flynn, Delphine Moretti, Joe Cavanagh ...
    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public ... Leer más

    $4.99 USD

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  • A Template for Analyzing and Projecting Labor Market Indicators

    de Ralph Mr. Chami ...
    Series Libro 12 - Technical Notes and Manuals
    This note is a reference guide for the unemployment template, an econometric tool that allows researchers to analyze and project labor market indicators for any country with sufficient data coverage. Section I explains the motivation behind designing a new surveillance tool to study labor markets, and summarizes the key features of the template. Section II details the data inputs needed and their ... Leer más

    $4.99 USD

  • Revenue Administration: Administering Revenues from Natural Resources

    A Short Primer

    de Andrea Mrs. Lemgruber ...
    Series Libro 14 - Technical Notes and Manuals
    Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social and economic benefits, strong governance and institutional capacity are essential. Effective and transparent tax administration is crucial for properly managing revenues from natural ... Leer más

    $10.99 USD

  • Revenue Administration: Developing a Taxpayer Compliance Program

    de Barrie Russell ...
    Series Libro 2010 - Technical Notes and Manuals

    $4.99 USD

  • Revenue Administration: Taxpayer Audit--Development of Effective Plans (EPub) (PDF Download)

    de International Monetary Fund ...
    Series Libro 2010 - Technical Notes and Manuals

    $4.99 USD

  • Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty (EPub)

    de Kiyoshi Nakayama ...
    Series Libro 11 - Technical Notes and Manuals
    Technical Notes and Manuals are produced by IMF departments to expand the dissemination of their technical assistance advice. These papers present general advice and guidance, drawn in part from unpublished technical assistance reports, to a broader audience. This new series was launched in August 2009. ... Leer más

    $4.99 USD

  • Evaluating Government Employment and Compensation

    de International Monetary Fund ...
    Series Libro 2010 - Technical Notes and Manuals

    $4.99 USD

  • Routledge Handbook of the History of Global Economic Thought

    Edición de Vincent Barnett ...
    Series series Routledge International Handbooks
    The Routledge Handbook of the History of Global Economic Thought offers the first comprehensive overview of the long-run history of economic thought from a truly international perspective. Although globalization has facilitated the spread of ideas between nations, the history of economics has tended to be studied either thematically (by topic), in terms of different currents of thought, or ... Leer más

    $70.99 USD

  • Prevention and Management of Government Arrears

    de Suzanne Flynn, Mario Pessoa ...
    Series Libro 14 - Technical Notes and Manuals
    The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note discusses the underlying causes and mechanisms for preventing and controlling the further ... Leer más

    $10.99 USD

  • Fiscal Monitor, October 2016

    Debt: Use It Wisely

    de Marialuz Moreno Badia ...
    Drawing on an expanded data set covering emerging markets and low-income countries as well as advanced economies, this issue examines the extent and makeup of global debt and asks what role fiscal policy can play in facilitating the adjustment. The analytical framework explicitly models the interlinkages between private and public debt in analyzing the role of fiscal policy in the deleveraging ... Leer más

    $15.99 USD

  • Role of the Legislature in Budget Processes (EPub) (PDF Download)

    de Ian Mr. Lienert ...
    Series Libro 2010 - Technical Notes and Manuals

    $4.99 USD

  • Automatic Fuel Pricing Mechanisms with Price Smoothing: Design, Implementation, and Fiscal Implications

    de David Coady, Javier Mr. Arze del Granado, Luc Eyraud, Anita Ms. Tuladhar ...
    Series Libro Technical Notes and Manuals - Technical Notes and Manuals
    Many developing and emerging countries do not fully pass-through increases in international fuel prices to domestic retail prices, with adverse consequences for fuel tax revenues and tax volatility. The adoption of an automatic fuel pricing mechanism can help to address this problem, and the incorporation of a price smoothing mechanism can ensure pass-through over the medium term but also avoid ... Leer más

    $4.99 USD