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September 2019

September 11, 2019

TADAT Launches a New Podcast


Posted by Thibault Vermeulen, Chrys-Michel Esseau, and Deise Miller Silva[1]

The TADAT (Tax Administration Diagnostic Assessment Tool) Unit of the IMF’s Fiscal Affairs Department (FAD) is pleased to announce the launch of its new TADAT Podcast!

The podcast was created in response to comments from a recent TADAT survey, which reflected the need for more regular feedback to the TADAT community from the TADAT Secretariat. The podcast takes the form of interviews with FAD staff as well as experts on tax administration from around the world. Its main goal is to establish a real-time knowledge exchange platform for tax administration officials and capacity development partners to explore their experiences with improving tax administration in line with international good practices. The podcast will be available in English, French, Spanish and Portuguese.

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September 09, 2019

Fiscal Rules for the Western Balkans

Posted by Edith Kikoni, Sanja Madžarević-Šujster, Tim Irwin, and Charl Jooste[1]

National fiscal rules can be difficult to enforce legally. A government that has the power to pass a law that restricts its deficit, debt, or spending may have the power to repeal the law if the restriction becomes inconvenient. And it may be able just to ignore the law.

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September 05, 2019

The Untapped Value of Intangible Assets in the Public Sector

Posted by Charles Price[1]

Intangible assets: a trillion dollar asset class

Recent years have seen a vibrant discussion of intangible assets - things like intellectual property, skills and know-how. Strong contributions have been made by Baruch Lev, in The End of Accounting, Carol Corrado in Measuring Capital in the New Economy, and by Jonathan Haskell and Stian Westlake in Capitalism without Capital.

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September 03, 2019

Capacity Building for Fiscal Risks in East Africa

Posted by Bryn Battersby and Greg Rosenberg[1]

The debt stock continues to grow in much of East Africa. In some cases, high levels of debt and non-discretionary expenditure constrain the state’s capacity to respond to economic shocks.  This recent experience has strengthened regional appreciation of fiscal risk statements as tools for policy-making and communication, rather than as another compliance exercise.  

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