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How to Classify and Choose Among Food Assistance Spending Modalities: Practical Guidance on Targeting and Design : Practical Guidance on Targeting and Design

Release Date:September, 2026

This Note provides an overview of food assistance expenditure policies, quantifying and categorizing them, discussing their advantages and drawbacks, and outlining different options for targeting more...



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How to Operationalize an Exchange Rate Peg

Release Date:August, 2026

A key objective of exchange rate pegs is to achieve price stability by stabilizing the value of the currency. However, the effectiveness of an exchange rate peg as a nominal anchor crucially depends more...



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Special Economic Zones and How to Tax Them

Release Date:August, 2026

Special economic zones (SEZs) are widely used to attract investment, promote exports, and support industrialization, yet their performance is uneven and often uncertain. This IMF How To Note reviews more...



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How to Prepare a Gender Budget Statement

Release Date:June, 2026

Gender budgeting integrates a gender perspective into the budget process by promoting gender equality through both fiscal policies and public financial management (PFM) tools. A key PFM tool specific more...



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How to Design and Review Inflation Targets in Emerging Market and Developing Economies

Release Date:March, 2026

A cornerstone of all successful inflation-targeting regimes is a strong commitment to price stability as the primary objective of monetary policy, operationalized through a clearly defined inflation more...



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How to Forecast Corporate Income Tax Revenues

Release Date:November, 2025

Corporate income tax (CIT) collections are among the most difficult revenues to forecast—even with adequate staffing, comprehensive data, and a stable tax design. In practice, forecasting units more...



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How to Include the Effects of Rising Temperatures in Long-Term GDP Projections

Release Date:November, 2025

Climate change threatens macroeconomic and financial stability through rising temperatures, shifting precipitation patterns, sea level rise, and more frequent and intense extreme weather, in addition more...



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How to Use the Assessment Tool of the IMF Framework for International Tax Administration Strengthening

Release Date:October, 2025

The FITAS assessment tool allows an evaluation and rating of a tax administration's capacity to manage international tax risks, against a continuum that represents progress toward international good more...



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How to Summarize and Interpret Income Tax Schedules

Release Date:September, 2025

This note describes how most features of an income tax system (and to some extent social security and welfare) can be described as a combination of lumpsums and marginal tax rates and plotted in a more...



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How to Manage Government-Sector Remuneration and Staffing in Small States

Release Date:May, 2025

The management of government spending on employee compensation is crucial for small developing states (SDS), where such spending constitutes a large portion of government expenses. These states often more...



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