04645cam a2200481Ii 4500 a22603880 SIRSI 20260826110236.0 170918s2017 dcua b 001 0 eng d 2017479994 9781484315224 1484315227 40027788291 (OCoLC)1004253186 YDX eng rda YDX DJB OCLCF PIT STF VTU DLC UtOrBLW 339.52 23 D.I.G Digital revolutions in public finance / editors: Sanjeev Gupta, Michael Keen, Alpa Shah, and Geneviève Verdier. Washington, DC : International Monetary Fund, [2017] ©2017 xvii, 343 pages : color illustrations ; 23 cm text txt rdacontent unmediated n rdamedia volume nc rdacarrier Includes bibliographical references and index. 1. Introduction: reshaping public finance / Sanjeev Gupta, Michael Keen, Alpa Shah, Geneviève Verdier -- Part I. Pushing the frontiers in tax policy and revenue administration -- 2. Digitalization and taxation / Bas Jacobs -- 3. Taxation and the peer-to-peer economy / Aqub Aslam, Alpa Shah -- 4. Implications of digitalization for international corporate tax reform / Michael P. Devereux, John Vella -- 5. Testing and implementing digital tax administration / Jingnan (Cecilia) Chen, Shaun Grimshaw, Gareth D. Myles -- Part II. Innovations in fiscal management -- 6. Nowcashing: using daily fiscal data for real-time macroeconomic analysis / Florian Misch, Brian Olden, Marcos Poplawski-Ribeiro, Lamya Kejji -- 7. Instilling digital trust: blockchain and cognitive computing for government / Arvind Krishna, Martin Fleming, Solomon Assefa -- Part III. Modernizing public service delivery and spending -- 8. Using digital technology for public service provision in developing countries: potential and pitfalls / Jenny C. Aker -- 9. The digital revolution and targeting public expenditure for poverty reduction / Ravi Kanbur -- Part IV. Country case studies -- 10. Digitalization in Kenya: revolutionizing tax design and revenue administration / Njuguna Ndung'u -- 11. Fiscal policy consequences of digitalization and demonetization in India / Rathin Roy, Suyash Rai -- 12. Integration of government digitalization and public financial management--initial evidence / Marco Cangiano, Alan Gelb, Ruth Goodwin-Groen -- Part V. The value of digitalizing government payments in developing economies / Susan Lund, Olivia White, Jason Lamb. Digitization 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. Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 806 Finance, Public http://id.loc.gov/authorities/subjects/sh85048270 805 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 1079 Finance, Public. fast (OCoLC)fst00924477 805 Fiscal policy. fast (OCoLC)fst00925806 806 Tax administration and procedure. fast (OCoLC)fst01143633 1079 Gupta, Sanjeev, editor. http://id.loc.gov/authorities/names/n82038393 1080 Keen, Michael, editor. http://id.loc.gov/authorities/names/n84235502 1081 Shah, Alpa, 1976- editor. http://id.loc.gov/authorities/names/no2010003412 1082 Verdier, Geneviève, editor. http://id.loc.gov/authorities/names/n97016085 1083 International Monetary Fund publisher. http://id.loc.gov/authorities/names/n81052755 1010 ddc BK 0 GIFT Others 2026-08-26 HG1710 .D534 2017 BKSTBK 000080097198 STACKS-BK BERKS BOOKFLOAT LC BK14798984 LC BERKS ON-ORDER ON-ORDER GOBI Y Yes BOOK 20180329 $25.00 510367 YBPBK 251 251