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   <subfield code="z">9781451921205</subfield>
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   <subfield code="a">1018-5941</subfield>
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   <subfield code="a">Tanzi, Vito.</subfield>
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  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Fiscal Policy and the Economic Restructuring of Economies in Transition /</subfield>
   <subfield code="c">Vito Tanzi.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">1993.</subfield>
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   <subfield code="a">1 online resource (38 pages)</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">This paper discusses major fiscal issues faced by the previously centrally planned economies in their transition to market economies. It focuses on three main topics: (a) the extent to which the budget deficit should be a guide to policy; (b) the reforms that must be carried out in tax legislation and tax administration; and (c) the required changes in public expenditure and in the setting up of institutions to manage public spending.</subfield>
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   <subfield code="a">IMF Working Papers; Working Paper ;</subfield>
   <subfield code="v">No. 1993/022</subfield>
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