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Accrual Budgeting and Fiscal Policy / / Marc Robinson
| Accrual Budgeting and Fiscal Policy / / Marc Robinson |
| Autore | Robinson Marc |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Accrual basis accounting
Fiscal policy Accounting Money and Monetary Policy Public Finance Public Administration Public Sector Accounting and Audits Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Fiscal Policy National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Government Expenditures and Related Policies: General Public finance & taxation Public finance accounting Monetary economics Macroeconomics Accrual accounting Currencies Capital spending Expenditure Finance, Public Money Capital investments Expenditures, Public |
| ISBN |
1-4623-6183-8
1-4527-5612-0 1-4518-7231-3 9786612843044 1-282-84304-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction and Objectives; II. What is Accrual Budgeting?; III. Fiscal Sustainability and Capital Expenditure Controls; Boxes; 1. Capital Expenditure Appropriation in Australia and Denmark; IV. The Accounting Basis of Key Fiscal Policy Aggregates; 2. Net Financial Debt; 3. Major Divergences Between Net Lending and the Cash Balance: Some Examples; 4. Netting off General Government Asset Sales Receipts?; V. Net Worth, the Operating Balance, and Fiscal Sustainability; 5. Net Worth as a Fiscal Sustainability Measure?; VI. Accrual Aggregate Expenditure
6. Accrual Aggregate Expenditure VII. Fiscal Policy for Macroeconomic Stabilization; 7. Accrual vs. Cash Measures of the Cost of Discretionary Fiscal Measures; VIII. Designing an Accrual Budgeting System to Support Accrual Fiscal Targets; 8. Net Capital Appropriations; IX. Targeting Cash Fiscal Aggregates under Accrual Budgeting; X. Controlling Budget Execution under Accrual Budgeting; 9. Net Lending vs. the Cash Balance; XI. Conclusion; References |
| Record Nr. | UNINA-9910788340003321 |
Robinson Marc
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accrual Budgeting and Fiscal Policy / / Marc Robinson
| Accrual Budgeting and Fiscal Policy / / Marc Robinson |
| Autore | Robinson Marc |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Disciplina | 332.152 |
| Collana | IMF Working Papers |
| Soggetto topico |
Accrual basis accounting
Fiscal policy Accounting Money and Monetary Policy Public Finance Public Administration Public Sector Accounting and Audits Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Fiscal Policy National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Government Expenditures and Related Policies: General Public finance & taxation Public finance accounting Monetary economics Macroeconomics Accrual accounting Currencies Capital spending Expenditure Finance, Public Money Capital investments Expenditures, Public |
| ISBN |
1-4623-6183-8
1-4527-5612-0 1-4518-7231-3 9786612843044 1-282-84304-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction and Objectives; II. What is Accrual Budgeting?; III. Fiscal Sustainability and Capital Expenditure Controls; Boxes; 1. Capital Expenditure Appropriation in Australia and Denmark; IV. The Accounting Basis of Key Fiscal Policy Aggregates; 2. Net Financial Debt; 3. Major Divergences Between Net Lending and the Cash Balance: Some Examples; 4. Netting off General Government Asset Sales Receipts?; V. Net Worth, the Operating Balance, and Fiscal Sustainability; 5. Net Worth as a Fiscal Sustainability Measure?; VI. Accrual Aggregate Expenditure
6. Accrual Aggregate Expenditure VII. Fiscal Policy for Macroeconomic Stabilization; 7. Accrual vs. Cash Measures of the Cost of Discretionary Fiscal Measures; VIII. Designing an Accrual Budgeting System to Support Accrual Fiscal Targets; 8. Net Capital Appropriations; IX. Targeting Cash Fiscal Aggregates under Accrual Budgeting; X. Controlling Budget Execution under Accrual Budgeting; 9. Net Lending vs. the Cash Balance; XI. Conclusion; References |
| Record Nr. | UNINA-9910816922803321 |
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Robinson Marc
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Fiscal Rules to Tame the Political Budget Cycle : : Evidence from Italian Municipalities / / Lorenzo Forni, Andrea Bonfatti
| Fiscal Rules to Tame the Political Budget Cycle : : Evidence from Italian Municipalities / / Lorenzo Forni, Andrea Bonfatti |
| Autore | Forni Lorenzo |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2017 |
| Descrizione fisica | 1 online resource (21 pages) : illustrations, tables |
| Disciplina | 320 |
| Altri autori (Persone) | BonfattiAndrea |
| Collana | IMF Working Papers |
| Soggetto topico |
Political science
Budgeting Macroeconomics Public Finance Demography Single Equation Models Single Variables: Cross-Sectional Models Spatial Models Treatment Effect Models 'Panel Data Models Spatio-temporal Models' National Deficit Surplus State and Local Budget and Expenditures Intergovernmental Relations Federalism Secession Fiscal Policy National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Budget Budget Systems Demographic Economics: General Economics of the Elderly Economics of the Handicapped Non-labor Market Discrimination National Government Expenditures and Related Policies: General Public finance & taxation Budgeting & financial management Population & demography Fiscal rules Capital spending Budget planning and preparation Population and demographics Aging Fiscal policy Expenditure Public financial management (PFM) Current spending Capital investments Budget Population Population aging Expenditures, Public |
| ISBN | 1-4755-7015-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910162925803321 |
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Forni Lorenzo
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| Washington, D.C. : , : International Monetary Fund, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Impact of Government Expenditure on Growth : : The Case of Azerbaijan
| Impact of Government Expenditure on Growth : : The Case of Azerbaijan |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (20 p.) |
| Disciplina | 333.823094754 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Petroleum industry and trade - Azerbaijan - Econometric models
Petroleum industry and trade - Nigeria - Econometric models Petroleum industry and trade - Saudi Arabia - Econometric models Public Finance Taxation Industries: Energy National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Government Expenditures and Related Policies: General Business Taxes and Subsidies Macroeconomics: Production Public finance & taxation Petroleum, oil & gas industries Expenditure Capital spending Public investment spending Oil, gas and mining taxes Oil production Expenditures, Public Capital investments Public investments Petroleum industry and trade |
| ISBN |
1-4623-4470-4
1-4527-3193-4 9786612840692 1-4518-6975-4 1-282-84069-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; I. Introduction; II. Historical Lessons for New Oil-Producing Countries: The Cases of Nigeria and Saudi Arabia; Figures; 1. Nigeria and Saudi Arabia: Selected Economic Indicators, 1970-89; III. Model-Based Evaluation of Fiscal Policy Scenario; A. Literature Review; B. The Model; C. Simulations; Baseline scenario: inputs to the simulation exercise; 2. The baseline scenario; Calibration; Table; 1. Parameters and initial conditions (in annual frequency); Simulation results; IV. Conclusion; 3. Simulation results; References; Annex; I. Solving the Model |
| Record Nr. | UNINA-9910788238103321 |
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Impact of Government Expenditure on Growth : : The Case of Azerbaijan
| Impact of Government Expenditure on Growth : : The Case of Azerbaijan |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (20 p.) |
| Disciplina | 333.823094754 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Petroleum industry and trade - Azerbaijan - Econometric models
Petroleum industry and trade - Nigeria - Econometric models Petroleum industry and trade - Saudi Arabia - Econometric models Public Finance Taxation Industries: Energy National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Government Expenditures and Related Policies: General Business Taxes and Subsidies Macroeconomics: Production Public finance & taxation Petroleum, oil & gas industries Expenditure Capital spending Public investment spending Oil, gas and mining taxes Oil production Expenditures, Public Capital investments Public investments Petroleum industry and trade |
| ISBN |
1-4623-4470-4
1-4527-3193-4 9786612840692 1-4518-6975-4 1-282-84069-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; I. Introduction; II. Historical Lessons for New Oil-Producing Countries: The Cases of Nigeria and Saudi Arabia; Figures; 1. Nigeria and Saudi Arabia: Selected Economic Indicators, 1970-89; III. Model-Based Evaluation of Fiscal Policy Scenario; A. Literature Review; B. The Model; C. Simulations; Baseline scenario: inputs to the simulation exercise; 2. The baseline scenario; Calibration; Table; 1. Parameters and initial conditions (in annual frequency); Simulation results; IV. Conclusion; 3. Simulation results; References; Annex; I. Solving the Model |
| Record Nr. | UNINA-9910818880103321 |
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Liberia : : Public Investment Management Assessment
| Liberia : : Public Investment Management Assessment |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2016 |
| Descrizione fisica | 1 online resource (45 p.) |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Budgeting
Infrastructure Public Finance National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Budget Budget Systems Investment Capital Intangible Capital Capacity Public finance & taxation Budgeting & financial management Macroeconomics Public investment and public-private partnerships (PPP) Public investment spending Capital spending Budget planning and preparation Expenditure Public financial management (PFM) National accounts Public-private sector cooperation Public investments Capital investments Budget Saving and investment |
| ISBN | 1-4755-5354-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910155012303321 |
| Washington, D.C. : , : International Monetary Fund, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Public Investment as an Engine of Growth / / Andrew Warner
| Public Investment as an Engine of Growth / / Andrew Warner |
| Autore | Warner Andrew |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (77 p.) |
| Disciplina | 332.67252 |
| Collana | IMF Working Papers |
| Soggetto topico |
Public investments
Economic development Infrastructure Investments: General Public Finance National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock Investment Capital Intangible Capital Capacity Economic Growth and Aggregate Productivity: General Economywide Country Studies: General National Government Expenditures and Related Policies: General Public finance & taxation Macroeconomics Public investment spending Expenditure Capital spending Private investment National accounts Saving and investment Expenditures, Public Capital investments |
| ISBN |
1-4983-4658-8
1-4983-9572-4 1-4843-7968-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Table of Contents; 1. Introduction; 2. Framework; 3. Empirical Section on the Impact of Public Investment Drives; A. Empirical Results; B. Post-1990 evidence; C. Sensitivity of the results to an alternative method of selecting boom years; D. Crowding in or crowding out?; E. A comparison of two major episodes: pre and post 1990; 4. Five Case Studies; A. Mexico; B. Bolivia; C. Korea; D. Taiwan province of China; E. Philippines; 5. The World Bank's Project Investment Upsurge; 6. Summary and Conclusions; 7. References; 8. Appendix I: Additional Regression Results
9. Appendix II: Eighteen cases of public investment booms |
| Record Nr. | UNINA-9910791158403321 |
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Warner Andrew
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| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Public Investment as an Engine of Growth / / Andrew Warner
| Public Investment as an Engine of Growth / / Andrew Warner |
| Autore | Warner Andrew |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (77 p.) |
| Disciplina | 332.67252 |
| Collana | IMF Working Papers |
| Soggetto topico |
Public investments
Economic development Infrastructure Investments: General Public Finance National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock Investment Capital Intangible Capital Capacity Economic Growth and Aggregate Productivity: General Economywide Country Studies: General National Government Expenditures and Related Policies: General Public finance & taxation Macroeconomics Public investment spending Expenditure Capital spending Private investment National accounts Saving and investment Expenditures, Public Capital investments |
| ISBN |
1-4983-4658-8
1-4983-9572-4 1-4843-7968-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Table of Contents; 1. Introduction; 2. Framework; 3. Empirical Section on the Impact of Public Investment Drives; A. Empirical Results; B. Post-1990 evidence; C. Sensitivity of the results to an alternative method of selecting boom years; D. Crowding in or crowding out?; E. A comparison of two major episodes: pre and post 1990; 4. Five Case Studies; A. Mexico; B. Bolivia; C. Korea; D. Taiwan province of China; E. Philippines; 5. The World Bank's Project Investment Upsurge; 6. Summary and Conclusions; 7. References; 8. Appendix I: Additional Regression Results
9. Appendix II: Eighteen cases of public investment booms |
| Record Nr. | UNINA-9910814908603321 |
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Warner Andrew
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| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Review of Capital Budgeting Practices / / Davina Jacobs
| A Review of Capital Budgeting Practices / / Davina Jacobs |
| Autore | Jacobs Davina |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (26 p.) |
| Disciplina | 300 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Budget process
Capital investments Expenditures, Public Budgeting Public Finance National Budget Budget Systems National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Government Expenditures and Related Policies: General Budgeting & financial management Public finance & taxation Budget planning and preparation Capital spending Expenditure Public investment and public-private partnerships (PPP) Public investment spending Budget Public-private sector cooperation Public investments |
| ISBN |
1-4623-2754-0
1-4527-2486-5 1-4518-7018-3 1-282-84111-4 9786612841118 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Overview of Capital Budgeting Practices; A. Introduction; Boxes; 1. Defining Capital; Tables; 1. An Illustrative Example of the Structure of a Capital Budget; B. The Evolution of Capital Budgeting Practices; C. Capital Budgeting in the 1960's to 1990's; III. Current Capital Budgeting Practices; A. Capital Budgeting in Developed Countries; 2. Stages of Budgetary Management of Public Investment; B. Capital Budgeting in Low-income Countries (LICs); IV. Development of a Reform Strategy for the Integration of Investment Planning and Budget Management in LIC's
A. Introduction B. Key Benchmarks for Capital Budget Planning, Prioritization and Implementation; V. Conclusion; VI. References |
| Record Nr. | UNINA-9910788234703321 |
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Jacobs Davina
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A Review of Capital Budgeting Practices / / Davina Jacobs
| A Review of Capital Budgeting Practices / / Davina Jacobs |
| Autore | Jacobs Davina |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (26 p.) |
| Disciplina | 300 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Budget process
Capital investments Expenditures, Public Budgeting Public Finance National Budget Budget Systems National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Government Expenditures and Related Policies: General Budgeting & financial management Public finance & taxation Budget planning and preparation Capital spending Expenditure Public investment and public-private partnerships (PPP) Public investment spending Budget Public-private sector cooperation Public investments |
| ISBN |
1-4623-2754-0
1-4527-2486-5 1-4518-7018-3 1-282-84111-4 9786612841118 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Overview of Capital Budgeting Practices; A. Introduction; Boxes; 1. Defining Capital; Tables; 1. An Illustrative Example of the Structure of a Capital Budget; B. The Evolution of Capital Budgeting Practices; C. Capital Budgeting in the 1960's to 1990's; III. Current Capital Budgeting Practices; A. Capital Budgeting in Developed Countries; 2. Stages of Budgetary Management of Public Investment; B. Capital Budgeting in Low-income Countries (LICs); IV. Development of a Reform Strategy for the Integration of Investment Planning and Budget Management in LIC's
A. Introduction B. Key Benchmarks for Capital Budget Planning, Prioritization and Implementation; V. Conclusion; VI. References |
| Record Nr. | UNINA-9910807164903321 |
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Jacobs Davina
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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