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008 180117s2017 dcua b 001 0 eng d
020 _a9781484315224
020 _a1484315227
035 _a(OCoLC)on1004253186
040 _aYDX
_beng
_cYDX
041 _aspa
042 _alccopycat
050 0 0 _aHJ 192.5
_bD574 2017
082 0 0 _a339.52
245 0 0 _aDigital revolutions in public finance /
_ceditors: Sanjeev Gupta, Michael Keen, Alpa Shah, and Geneviève Verdier.
260 _aWashington, DC :
_bInternational Monetary Fund,
_c[2017]
264 4 _c©2017
300 _axvii, 343 pages :
_bcolor illustrations ;
_c23 cm
336 _atext
_btxt
_2rdacontent
337 _aunmediated
_bn
_2rdamedia
338 _avolume
_bnc
_2rdacarrier
504 _aIncludes bibliographical references and index.
505 0 0 _g1.
_tIntroduction: reshaping public finance /
_rSanjeev Gupta,
_rMichael Keen,
_rAlpa Shah,
_rGeneviève Verdier --
_gPart I.
_tPushing the frontiers in tax policy and revenue administration --
_g2.
_tDigitalization and taxation /
_rBas Jacobs --
_g3.
_tTaxation and the peer-to-peer economy /
_rAqub Aslam,
_rAlpa Shah --
_g4.
_tImplications of digitalization for international corporate tax reform /
_rMichael P. Devereux,
_rJohn Vella --
_g5.
_tTesting and implementing digital tax administration /
_rJingnan (Cecilia) Chen,
_rShaun Grimshaw,
_rGareth D. Myles --
_gPart II.
_tInnovations in fiscal management --
_g6.
_tNowcashing: using daily fiscal data for real-time macroeconomic analysis /
_rFlorian Misch,
_rBrian Olden,
_rMarcos Poplawski-Ribeiro,
_rLamya Kejji --
_g7.
_tInstilling digital trust: blockchain and cognitive computing for government /
_rArvind Krishna,
_rMartin Fleming,
_rSolomon Assefa --
_gPart III.
_tModernizing public service delivery and spending --
_g8.
_tUsing digital technology for public service provision in developing countries: potential and pitfalls /
_rJenny C. Aker --
_g9. The
_tdigital revolution and targeting public expenditure for poverty reduction /
_rRavi Kanbur --
_gPart IV.
_tCountry case studies --
_g10.
_tDigitalization in Kenya: revolutionizing tax design and revenue administration /
_rNjuguna Ndung'u --
_g11.
_tFiscal policy consequences of digitalization and demonetization in India /
_rRathin Roy,
_rSuyash Rai --
_g12.
_tIntegration of government digitalization and public financial management--initial evidence /
_rMarco Cangiano,
_rAlan Gelb,
_rRuth Goodwin-Groen --
_gPart V. The
_tvalue of digitalizing government payments in developing economies /
_rSusan Lund,
_rOlivia White,
_rJason Lamb.
520 _aDigitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation.
650 0 _aFiscal policy.
650 4 _aPolítica fiscal
_9829
650 0 _aFinanzas públicas
_91344
650 4 _aProcedimiento tributario.
_911543
650 0 _aFinance, Public.
650 0 _aTax administration and procedure.
700 1 _aGupta, Sanjeev
_eeditor.
_911544
700 1 _aKeen, Michael
_eeditor.
_911545
700 1 _aShah, Alpa,
_d1976-
_eeditor.
700 1 _aVerdier, Geneviève,
_eeditor.
710 2 _aInternational Monetary Fund,
_epublisher.
906 _a7
_bcbc
_ccopycat
_d2
_encip
_f20
_gy-gencatlg
942 _2lcc
_cBK