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International Monetary Fund
This compilation of summaries of Working Papers released during January-June 1993 is being issued as a part of the Working Paper series. It is designed to provide the reader with an overview of the research work performed by the staff during the period. Authors of Working Papers are normally staff members of the Fund or consultants, although on occasion outside authors may collaborate with a staff member in writing a paper. The views expressed in the Working Papers or their summaries are, however, those of the authors and should not necessarily be interpreted as representing the views of the Fund. Copies of individual Working Papers and information on subscriptions to the annual series of Working Papers may be obtained from IMF Publication Services, International Monetary Fund, 700 19th Street, Washington, D.C. 20431. Telephone: (202) 623-7430 Telefax: (202) 623-7201
Mr. A. J Hamann

Front Matter Page Monetary and Exchange Affairs Department Contents Summary I. Introduction II. A Simple Monetary Model III. A Regime with a Constant Inflation Rate IV. Temporary Increases in the Inflation Rate V. The Inflation Tax Bias in Mexico and Uruguay VI. Conclusion VII. References Text Table Table 1 Figures Figure 1 Figure 2 Figure 3 Summary The distortions caused by inflation on conventional national account aggregates have been widely discussed in the literature. Two aspects of the problem have

Mr. A. J Hamann
The present paper provides an analytical discussion on a popular issue: the measurement problems associated with the inflation tax. It is well known that conventional national accounts definitions usually misplace the proceeds from the inflation tax: they are typically not subtracted from disposable income, and they are not included as part of the Government’s revenues “above the line.” Using a simple, perfect foresight monetary model developed by Calvo (1986, 1987), this paper analyzes the difference between macroeconomically relevant concepts of public and private saving, and their national accounts counterparts. The paper goes on to show that the national account aggregates create the impression that heavier reliance on the inflation tax on the part of the Government is associated with higher private saving, even in situations where the composition of government revenues does not have any effect on private saving.
International Monetary Fund

Mexico and Uruguay, the paper shows that the inflation tax bias may represent a significant percentage of domestic saving.

Mr. A. J Hamann

bonds from the government at t=0. In other words, at a time when the government actually registers an increasing surplus and private saving remains equal to zero, d NA shows a deficit and s NA goes up temporarily. As before, heavier reliance on the inflation tax creates the illusion of a larger deficit accompanied by an increase in private saving. V. The inflation tax bias in Mexico and Uruguay This section illustrates the empirical relevance of the inflation tax bias discussed in the preceding sections. Table 1 compares the figures of the inflation tax

Mr. Miguel A Savastano

their effects on saving see IMF (1993) , Appendix 1, and Arrau and Oks (1992) . 19 The agreement with commercial banks, finalized in March 1990, restructured US$48 billion of commercial bank debt through a menu of options that incorporated principal and interest reduction instruments; see El-Erian (1992) . 20 Estimates of the fall in the inflation-tax bias of Mexico’s saving rates during this period range from 2 to 5 percentage points of GDP—that is, from 20 to 50 percent of the drop in private saving rates; see IMF (1993) and Hamann (1993