01713cas a2200241 a 4500 AALejournalIMF001985 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451811087 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Denmark : Selected Issues-The Danish Fiscal Framework-Looking Back and Ahead. Washington, D.C. : International Monetary Fund, 2002. 1 online resource (27 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This Selected Issues paper examines Denmark's fiscal framework. It evaluates its sufficiency with respect to accommodating medium-to-long-term demographic spending increases and future challenges facing the tax system. It reviews the framework's transparency, consistency and enforceability, taking into account local government responsibilities. The paper concludes that Denmark has already made commendable progress with public finance consolidation, changing relatively large budget deficits to solid surpluses and almost halving the debt-to-GDP ratio since 1993. The fiscal framework is transparent and appears to enjoy wide public acceptance. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2002/102 Full text available on IMF http://elibrary.imf.org/view/journals/002/2002/102/002.2002.issue-102-en.xml IMF e-Library