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References

Alesina, Alberto, and Roberto Perotti, 1995, "The Political Economy of Budget Deficits," Staff Papers, International Monetary Fund, Vol. 42 (March), pp.1-31.

—, 1999, "Budget Deficits and Budget Institutions," in Fiscal Institutions and Fiscal Performance, ed. by James M. Poterba and Jürgen von Hagen, National Bureau of Economic Research Conference Report (Chicago: University of Chicago Press).

Basle Committee on Banking Supervision, 1997, "Basle Core Principles for Effective Banking Supervision," International Legal Materials, Vol. 36 (March), pp. 405-32.

Bléjer, Mario I., and Adrienne Cheasty, eds., 1993, How to Measure the Fiscal Deficit: Analytical and Methodological Issues (Washington: International Monetary Fund).

Chalk, Nigel, and Richard Hemming, 2000, "Assessing Fiscal Sustainability in Theory and Practice," in Fiscal Sustainability, papers presented at a Banca D'Italia Research Department Workshop, Perugia, Italy, January.

Chand, Sheetal K., and Albert Jaeger, 1996, Aging Populations and Public Pension Schemes, IMF Occasional Paper No. 147 (Washington: International Monetary Fund).

Daniel, James A., Jeffrey M. Davis, and Andrew M. Wolfe, 1997, "Fiscal Accounting of Bank Restructuring," IMF Paper on Policy Analysis and Assessment 97/5 (Washington: International Monetary Fund).

Goldstein, Morris, 1997, "The Case for an International Banking Standard," Policy Analyses in International Economics 47, April, Institute for International Economics.

Financial Stability Forum Working Group on Deposit Insurance, 2000, "International Guidance on Deposit Insurance: A Consultative Process," June.

InterAmerican Development Bank, 1997, Latin America After a Decade of Reforms, Economic and Social Progress in Latin America, 1997 Report (Washington).

International Federation of Accountants, 2000a, "Study 11-Governmental Financial Reporting," International Public Sector Studies, May.

—, 2000b, " Financial Reporting under the Cash Basis of Accounting," Exposure Draft No. 9, May.

International Monetary Fund, 1986, A Manual on Government Finance Statistics (Washington).

—, 1996, Guide to the Data Dissemination Standards. Module 1: The Special Data Dissemination Standard (Washington).

—, 1998a, IMF Survey, April 27, Vol. 27, No. 8.

—, 1998b, The General Data Dissemination System: Standards for the Dissemination by Countries of Economic and Financial Statistics (Washington).

International Organization of Supreme Audit Institutions, 1992, Guidelines for Internal Control Standards, Issued by the Internal Control Standards Committee, June (Vienna).

—, 1995, Auditing Standards, Issued by the Auditing Standards Committee at the XIVth Congress of INTOSAI in 1992 in Washington, D.C., as amended by the XVth Congress of INTOSAI 1995 in Cairo (Vienna).

Kopits, George, and Jon Craig, 1998, Transparency in Government Operations, IMF Occasional Paper No. 158 (Washington: International Monetary Fund).

Kopits, George, and Steven Symansky, 1998, Fiscal Policy Rules, IMF Occasional Paper No. 162 (Washington: International Monetary Fund).

Mackenzie, G.A., 1998, "The Macroeconomic Impact of Privatization," Staff Papers, International Monetary Fund, Vol. 45, No. 2 (June), pp. 363-73.

Mackenzie, G.A., and Peter Stella, 1996, Quasi-fiscal Operations of Public Financial Institutions, IMF Occasional Paper No. 142 (Washington: International Monetary Fund).

New Zealand Treasury, 1995, Fiscal Responsibility Act 1994: An Explanation (Wellington).

Organization for Economic Cooperation and Development, 1984, Tax Expenditures: A Review of the Issues and Country Practices, report by the Committee on Fiscal Affairs (Paris).

—, 1988a, External Debt: Definition, Statistical Coverage, and Methodology, report by an International Working Group on External Debt Statistics of the World Bank, International Monetary Fund, Bank for International Settlements, Organization of Economic Cooperation and Development (Paris).

—, 1996, Tax Expenditures: Recent Experiences, prepared by the Working Party on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs (Paris).

—, 1999, Budgeting in Canada, (Paris: Organization of Economic Cooperation and Development).

—, 2000, OECD Best Practices for Budget Transparency, PUMA/SBO92000)6/FINAL (Paris: Organization of Economic Cooperation and Development).

Polackova, Hana, 1999, "Contingent Government Liabilities: A Hidden Fiscal Risk," Finance & Development, Vol. 36 (March), pp. 46-49.

Potter, B.H., and J. Diamond, 1998, Guidance for Fiscal Economists on Public Expenditure Management (Washington: Fiscal Affairs Department, International Monetary Fund).

Robinson, David J., and Peter Stella, 1993, "Amalgamating Central Bank and Fiscal Deficits," How to Measure the Fiscal Deficit: Analytical and Methodological Issues, ed. by Mario I. Bléjer and Adrienne Cheasty (Washington: International Monetary Fund).

Stein, Ernesto, Ernesto Talvi, and Alejandro Grisanti, 1998, "Institutional Arrangements and Fiscal Performance: the Latin American Experience," NBER Working Paper No. 6358 (Cambridge, Massachusetts: National Bureau of Economic Research).

Tanzi, Vito, Mario I. Bléjer, and Mario O. Teijeiro, 1993, "Effects of Inflation on Measurement of Fiscal Deficits: Conventional Versus Operational Measures," How to Measure the Fiscal Deficit: Analytical and Methodological Issues, ed. by Mario I. Bléjer and Adrienne Cheasty (Washington: International Monetary Fund).

United Nations, 1996, "Crime Prevention and Criminal Justice: Action Against Corruption," Note by the Secretariat, September 26, A/C.3/51/L.2 (New York).

van der Westhuizen, Johan, 1998, "Public Sector Transformation and Ethics: A View from South Africa," Public Money and Management, Vol. 18, (January-March), pp. 15-20.

von Hagen, Jurgen, 1992, "Budgeting Procedures and Fiscal Performance in the European Communities," Economic Papers No. 96 (Brussels: Commission of the European Communities Directorate General for Economic and Financial Affairs).

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