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International Monetary Fund. Middle East and Central Asia Dept.
This Selected Issues paper reviews Pakistan’s tax regime, evaluates the level and composition of tax revenues, and estimates tax buoyancy and efficiency. Despite recent progress under the program, Pakistan’s tax revenue remains very low relative to comparator developing countries and the tax effort expected for the country’s level of development. This reflects narrow tax bases, overgenerous tax concessions and exemptions, weak and fragmented revenue administrations, and structural features of the economy. The findings suggest that unlocking tax revenue potential requires broadening tax bases, strengthening revenue administration and taxpayer compliance, eliminating distortionary tax expenditures, and rationalizing tax policy for greater efficiency and equity through a comprehensive and front-loaded reform agenda.
International Monetary Fund
The Technical Assistance Report on the Philippines’ road map for a pro-growth and equitable tax system is examined. Tax revenue has declined over the last decade in the Philippines owing to generous and expanding tax incentives, tariff rate reduction, deteriorating tax compliance caused by ineffective and inefficient revenue administration, and a gradual erosion of excise revenue owing to nonindexation. One of the key reasons for providing tax incentives in the Philippines is concern that the country needs to be competitive with other countries in the region to attract foreign direct investment.
International Monetary Fund
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Mr. Peter S. Heller and Mr. William C. Hsiao

Abstract

This primer explains why macroeconomists need to be concerned with issues of health policy and elaborates the essential information that a macroeconomist should know in providing inputs to discussions on health sector policy. The primer illustrates how these issues and the range of appropriate policy options may differ depending on the state of development of an economy and the particular approach taken by a country in structuring its health system. The primer also highlights the appropriate roles for the state and market in health care financing and provision, taking account of the various sources of market failure in the health sector.

Mr. Peter S. Heller
This primer aims to provide IMF macroeconomists with the essential information they need to address issues concerning health sector policy, particularly when they have significant macroeconomic implications. Such issues can also affect equity and growth and are fundamental to any strategy of poverty reduction. The primer highlights the appropriate roles for the state and market in health care financing and provision. It also suggests situations in which macroeconomists should engage health sector specialists in policy formulation exercises. Finally, it reviews the different health policy issues that confront countries at alternative stages of economic development and the range of appropriate policy options.
International Monetary Fund
This Selected Issues paper on Sri Lanka reviews several issues that highlight both Sri Lanka’s accomplishments and their policy constraints amidst a protracted period of civil conflict and political instability. High intermediation costs have held back development of the financial sector and could also frustrate Sri Lanka’s quest for higher growth. The main constraints to achieving higher growth include the civil conflict, political instability, high fiscal deficits and inflation, and underdeveloped financial markets.
International Monetary Fund
This Selected Issues paper reviews Bangladesh’s recent growth experience and per capita income. The paper identifies several key impediments to growth, namely: poor governance; restrictive trade and regulatory regimes; and inadequate investment in human capital and physical infrastructure. The paper makes the case that the medium-term fiscal strategy should be centered on boosting the revenue performance of the National Board of Revenue (NBR) by reorganizing it along functional lines, adopting a system of self-assessment, establishing a risk-based auditing system, and introducing a unique taxpayer identification number.
International Monetary Fund
This Selected Issues and Statistical Appendix paper presents cross-country regression results that identify investment in physical capital and improvements in institutional quality as having the largest pay-off in terms of increased growth. The paper employs three approaches to forecast inflation in Pakistan. A leading indicator model outperforms a univariate autoregressive moving average model as well as a vector autoregressive model in terms of forecast quality. The paper presents three case studies of Pakistani public sector enterprises that have recently witnessed strong improvements in their financial performance.
Mr. Daniel S Kanda
A simple statistical methodology is developed to help evaluate monthly progress toward an annual fiscal revenue target, and the applicability of the methodology to both developing and industrial countries is demonstrated using data for Sri Lanka and the United States.
International Monetary Fund
This Selected Issues paper analyzes Pakistan's tax reform and revenue performance. The paper assesses the nature and magnitude of Pakistan's actual twin debt problem in a historical context, and reviews the policy options. The study highlights the factors explaining the recent stagnation in merchandise exports, and analyzes the country's export performance with regard to the linkages between performance and the structure of exports. The paper reviews a survey of poverty in Pakistan, and also provides a statistical appendix report of the country.