A Public Expenditure Review for Paraguay : The Quest for Optimal Tax and Expenditure Policies for Shared Prosperity

Paraguay has achieved significant progress in terms of fiscal policy over the past decade. Despite this progress on fiscal reform, three major challenges remain: 1) a volatile macroeconomic environment; 2) still insufficient fiscal resources; and 3...

Full description

Bibliographic Details
Main Author:	World Bank
Format:	Economic & Sector Work
Language:	English en_US
Published:	Washington, DC 2015
Subjects:	ACCESS TO FINANCING ACCESS TO INSURANCE ACCOUNTABILITY ACCOUNTING AGGREGATE DEMAND ALLOCATION ASSET CLASSIFICATION AUTOMATIC STABILIZERS BALANCE OF PAYMENTS BANKING LAW BASIC SERVICES BASIC SOCIAL SERVICES BENEFICIARIES BROKERS BUDGET CONSTRAINTS BUDGET DATA BUDGET PROCESS BUSINESS CYCLE CAPACITY BUILDING CAPITAL EXPENDITURE CAPITAL EXPENDITURES CAPITAL INFLOWS CASH TRANSFER CENTRAL BANK CENTRAL GOVERNMENT COMMODITY PRICES COMPUTABLE GENERAL EQUILIBRIUM COMPUTABLE GENERAL EQUILIBRIUM MODEL CONSUMER GOODS CORPORATE INCOME TAX CREDIT MARKETS CURRENCY DATA AVAILABILITY DATA COLLECTION DATA QUALITY DEBT MANAGEMENT DEBT POLICY DEPOSIT DERIVATIVES DEVELOPING COUNTRIES DEVELOPMENT FINANCE DISTRIBUTION OF INCOME ECONOMETRIC TECHNIQUES ECONOMIC CLASSIFICATION ECONOMIC DEVELOPMENTS ECONOMIC GROWTH EFFICIENCY OF PUBLIC SPENDING EMERGING ECONOMIES EXCHANGE RATE EXPENDITURE EXPENDITURE ANALYSIS EXPENDITURE CATEGORIES EXPENDITURE FORECASTING EXPENDITURE POLICIES EXPENDITURES EXPENDITURES ON HEALTH EXPORT GROWTH FINANCIAL CRISIS FINANCIAL DISTRESS FINANCIAL LIBERALIZATION FINANCIAL MANAGEMENT FINANCIAL SECTOR FINANCIAL SERVICES FINANCIAL SYSTEM FISCAL ACCOUNTS FISCAL BALANCE FISCAL CONSOLIDATION FISCAL CONSTRAINT FISCAL DATA FISCAL POLICIES FISCAL POLICY FISCAL PRUDENCE FISCAL REFORM FISCAL REVENUE FISCAL RISK FISCAL STANCE FISCAL SYSTEM FOREIGN DIRECT INVESTMENT GOVERNMENT INTERVENTION GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HEALTH CENTERS HEALTH EXPENDITURE HEALTH OUTCOMES HEALTH SECTOR HEALTH SPENDING HOUSEHOLD INCOME HUMAN DEVELOPMENT IMPORT DUTIES INCOME DISTRIBUTION INCOME GROWTH INCOME INEQUALITY INCOME REDISTRIBUTION INCOME TAX INCOME TAX REFORMS INCOME TAXES INFLATION INFORMATION EXCHANGE INFORMATION SYSTEMS INSURANCE INTEREST EXPENDITURE INTERNAL CONTROL INTERNATIONAL CREDIT INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INVENTORIES LEGAL FRAMEWORK LEVELS OF PUBLIC SPENDING LIABILITY LIQUIDITY MACROECONOMIC ENVIRONMENT MACROECONOMIC POLICIES MACROECONOMIC STABILITY MACROECONOMIC STABILIZATION MACROECONOMIC VARIABLES MACROECONOMIC VOLATILITY MARGINAL RATE MARGINAL TAX RATES MINISTRY OF FINANCE MONETARY FUND MUNICIPAL LEVEL MUNICIPALITIES NATIONAL ACCOUNTS NATIONAL ACCOUNTS DATA NATIONAL TREASURY NEGATIVE SHOCKS NET CAPITAL NET LENDING OUTCOME DATA PENSION PENSION FUND PENSION SCHEME PERSONAL INCOME PERSONAL INCOME TAX POLITICAL ECONOMY PORTFOLIO PORTFOLIO INVESTMENT POVERTY IMPACT POVERTY REDUCTION PRICE CHANGES PRICE STABILITY PRIVATE CONSUMPTION PRIVATE INVESTMENT PRIVATE SECTOR PROGRAMS PRUDENTIAL REGULATIONS PUBLIC CONSUMPTION PUBLIC DEBT PUBLIC EDUCATION PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC HEALTH PUBLIC INVESTMENT PUBLIC PENSION PUBLIC RESOURCES PUBLIC REVENUES PUBLIC SECTOR PUBLIC SERVICES PUBLIC SPENDING PUBLIC WORKS PURCHASING POWER REAL GROWTH REFORM PROGRAM REMITTANCES RENEGOTIATION REVENUE INCREASES SANITATION SERVICE DELIVERY SERVICE PROVISION SMALL BUSINESS SOCIAL EXPENDITURE SOCIAL EXPENDITURES SOCIAL OUTCOMES SOCIAL PROGRAMS SOCIAL PROTECTION SOCIAL SERVICE SOCIAL SERVICES STATE AGENCY STRUCTURAL REFORMS STRUCTURE OF REVENUES TAX TAX ADMINISTRATION TAX BASE TAX COLLECTION TAX COLLECTIONS TAX CREDIT TAX EXEMPTIONS TAX EXPENDITURES TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REGIME TAX REVENUE TAX REVENUES TAX SYSTEM TAX TYPE TOTAL EXPENDITURE TOTAL EXPENDITURES TOTAL PUBLIC EXPENDITURE TRANSACTION TRANSPARENCY TREASURY TREATY UNCERTAINTY VALUATION VALUATIONS WEALTH TAXES
Online Access:	http://documents.worldbank.org/curated/en/2013/11/18706123/public-expenditure-review-paraguay-quest-optimal-tax-expenditure-policies-shared-prosperity http://hdl.handle.net/10986/21280