Changes in Inventories in the National Accounts
Changes in Inventories in the National Accounts

Author: Mr.Segismundo Fassler

Publisher: International Monetary Fund

Published: 2003-06-01

Total Pages: 47

ISBN-13: 1451854293

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The principles underlying the recording of changes in inventories are explained in the System of National Accounts, 1993 (1993 SNA), but operational guidelines on their measurement are lacking. This paper elaborates specific statistical techniques and their underlying assumptions for calculating changes in inventories and holding gains when only data on stocks of inventories are available. Several data situations are considered. The authors propose methods for measuring changes in inventories that meet the 1993 SNA principles. The paper also explores possibilities for implementing the proposed improvements and explains the interpretation of data on changes in inventories.

Inflation, Tax Rules, and Capital Formation
Inflation, Tax Rules, and Capital Formation

Author: Martin Feldstein

Publisher: University of Chicago Press

Published: 2009-05-15

Total Pages: 312

ISBN-13: 0226241793

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Inflation, Tax Rules, and Capital Formation brings together fourteen papers that show the importance of the interaction between tax rules and monetary policy. Based on theoretical and empirical research, these papers emphasize the importance of including explicit specifications of the tax system in such study.