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Government Finance Statistics

Resource Type
Dataset : survey data
  • International Monetary Fund
Other Title
  • Version 2 (Subtitle)
Collective Title
  • Government Finance Statistics Series
Publication Date
Free Keywords
budgets; debt; economic conditions; economic indicators; federal government; finance; government expenditures; government revenues; international economics; local government; national debt; nations; provincial government; social expenditures; Social Security; state government
  • Abstract

    These time series present combined statistics on detailed revenues and expenditures for all levels of government. Topics covered include deficit/surplus or total financing, revenues or grants, expenditures, lending minus repayments, domestic financing, foreign financing, domestic debt or total debt, and foreign debt. Annual data are supplied for central government accounts and different levels of government in these categories: (1) central government budgetary accounts, (2) central government consolidated accounts, (3) central government extra budgetary accounts, (4) central government Social Security Funds, (5) state or province governments, (6) local governments, and (7) general governments.
  • Table of Contents


    • DS0: Study-Level Files
    • DS1: Original IMF File, 1971-Through Most Recent Data Available
    • DS2: COBOL Funpack Program
    • DS3: Yearly Records Extracted from Original IMF Data File
Temporal Coverage
  • 1971 / 1998
    Time period: 1971--1998
  • 1971 / 1998
    Collection date: 1971--1998
Geographic Coverage
  • Afghanistan
  • Africa
  • Albania
  • Algeria
  • American Samoa
  • Angola
  • Anguilla
  • Antigua and Barbuda
  • Argentina
  • Armenia
  • Aruba
  • Asia
  • Australia
  • Austria
  • Azerbaijan
  • Bahamas
  • Bahrain
  • Bangladesh
  • Barbados
  • Belarus
  • Belgium
  • Belize
  • Benin
  • Bermuda Islands
  • Bhutan
  • Bolivia
  • Bosnia-Hercegovina
  • Botswana
  • Brazil
  • British Virgin Islands
  • Brunei
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Cayman Islands
  • Central African Republic
  • Chad
  • Chile
  • China (Peoples Republic)
  • Colombia
  • Comoros
  • Cook Islands
  • Costa Rica
  • Croatia
  • Cuba
  • Cyprus
  • Czech Republic
  • Democratic Republic of Congo
  • Denmark
  • Djibouti
  • Dominica
  • Dominican Republic
  • East Timor
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Eritrea
  • Estonia
  • Ethiopia
  • Europe
  • Falkland Islands
  • Faroe Islands
  • Fiji
  • Finland
  • France
  • French Guiana
  • French Polynesia
  • Gabon
  • Gambia
  • Gaza Strip
  • Georgia (Republic)
  • Germany
  • Ghana
  • Gibralter
  • Global
  • Greece
  • Greenland
  • Grenada
  • Guadeloupe
  • Guam
  • Guatemala
  • Guinea
  • Guinea-Bissau
  • Guyana
  • Haiti
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Jamaica
  • Japan
  • Jordan
  • Kazakhstan
  • Kenya
  • Kiribati
  • Kuwait
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lebanon
  • Lesotho
  • Liberia
  • Libya
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malawi
  • Malaysia
  • Maldives
  • Mali
  • Malta
  • Marshall Islands
  • Martinique
  • Mauritania
  • Mauritius
  • Mexico
  • Micronesia (Federated States)
  • Moldova
  • Mongolia
  • Montserrat
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nauru
  • Nepal
  • Netherlands
  • Netherlands Antilles
  • New Caledonia
  • New Zealand
  • Nicaragua
  • Niger
  • Nigeria
  • North America
  • North Korea
  • Norway
  • Oman
  • Pacific Ocean
  • Pakistan
  • Palau
  • Palestine
  • Panama
  • Papua New Guinea
  • Paraguay
  • Peru
  • Philippines
  • Pitcairn Island
  • Poland
  • Portugal
  • Qatar
  • Reunion
  • Romania
  • Russia
  • Rwanda
  • Saint Helena
  • Saint Kitts-Nevis
  • Saint Lucia
  • Saint Vincent and the Grenadines
  • San Marino
  • Sao Tome and Principe
  • Saudi Arabia
  • Senegal
  • Serbia and Montenegro
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovakia
  • Slovenia
  • Solomon Islands
  • Somalia
  • South Africa
  • South America
  • South Korea
  • Soviet Union
  • Spain
  • Sri Lanka
  • Sudan
  • Suriname
  • Swaziland
  • Sweden
  • Switzerland
  • Syria
  • Tajikistan
  • Tanzania
  • Thailand
  • Togo
  • Tonga
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Tuvalu
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • United States
  • Uruguay
  • Uzbekistan
  • Vanuatu
  • Venezuela
  • Vietnam (Socialist Republic)
  • Wake Island
  • Wallis and Futuna
  • Western Samoa
  • Yemen
  • Zambia
  • Zimbabwe
Sampled Universe
129 countries of the world. Smallest Geographic Unit: country
Collection Mode
  • Due to an agreement between ICPSR and the IMF, this study is available only to users at IPCSR member institutions. Those who wish to use the study and are at non-member institutions should contact the IMF directly.

    ICPSR's subscription with the IMF for monthly updates of the GOVERNMENT FINANCE STATISTICS (ICPSR 8624) series expired with the July 1998 tapes.

    The data for dataset 1 are stored in the packed zoned decimal format as distributed by the IMF. A supplemental COBOL processing program is available for use with this data file as dataset 2. Dataset 3 comprises the yearly records as extracted from the IMF data file.

    One original codebook now documents the four IMF studies: DIRECTION OF TRADE (ICPSR 7628), INTERNATIONAL FINANCIAL STATISTICS (ICPSR 7629), BALANCE OF PAYMENTS STATISTICS (ICPSR 8623), and GOVERNMENT FINANCE STATISTICS (ICPSR 8624). The original codebook is part of dataset 1 for all four studies.

    Each time series can contain a variable number of logical records. The exact number of records in any time series in this collection is dependent upon the availability of data. Approximately 35,000 time series are included in this collection.

    The full detail of general government operations is shown in national currency in country presentations, with major components and expenditures on education, health, social security and agriculture shown also as a percent of gross domestic product (GDP).

    Years for which no data are available have been eliminated from each time series.

    Dataset 3 has been added to the collection. Dataset 3 comprises the yearly records extracted from the IMF data file. The variable extraction was performed using SAS' PROC DATASOURCE. The data file generated by this extraction was subsequently processed with ICPSR's automated production routine. The new data should be considered minimally processed as no variable value checks or comparisons were performed. Variable descriptions for both dataset 1 and dataset 3 are found in the codebook for dataset 1.

2010-07-28 Additional explanatory notes have been added to the description of this study.2010-07-26 One dataset has been added to the collection. The new dataset comprises the yearly records extracted from the IMF data file. The variable extraction was performed using SAS' PROC DATASOURCE. The extracted data was converted to ASCII format, SAS, SPSS, and Stata. New set-up files have been created and ready-to-go files have been prepared.
This study is freely available to ICPSR member institutions via web download.
Alternative Identifiers
  • 8624 (Type: ICPSR Study Number)
  • Is new version of
    DOI: 10.3886/ICPSR08624.v1
  • Cashin, Paul, Ul Haque, Nadeem, Olekalns, Nilss. Tax smoothing, tax tilting and fiscal sustainability in Pakistan. Economic Modelling.20, (1), 47-67.2003.
    • ID: 10.1016/S0264-9993(01)00085-2 (DOI)
  • Cerniglia, Floriana. Decentralization in the public sector: Quantitative aspects in federal and unitary countries. Journal of Policy Modeling.25, (8), 749-776.2003.
    • ID: 10.1016/S0161-8938(03)00069-3 (DOI)
  • Devarajan, Shantayanan, Easterly, William R., Pack, Howard. Low investment is not the constraint on African development. Economic Development and Cultural Change.51, (3), 547-571.2003.
    • ID: 10.1086/368154 (DOI)
  • Shankar, Raja, Shah, Anwar. Bridging the Economic Divide Within Countries: A Scorecard on the Performance of Regional Policies in Reducing Regional Income Disparities. World Development.31, (8), 1421-1444.2003.
    • ID: 10.1016/S0305-750X(03)00098-6 (DOI)
  • Woo, Jaejoon. Social polarization, industrialization, and fiscal instability: Theory and evidence. Journal of Development Economics.72, (1), 223-252.2003.
    • ID: 10.1016/S0304-3878(03)00075-0 (DOI)
  • Fisman, Raymond, Gatti, Roberta. Decentralization and corruption: Evidence across countries. Journal of Public Economics.83, (3), 325-345.2002.
    • ID: 10.1016/S0047-2727(00)00158-4 (DOI)
  • Gupta, Sanjeev, Verhoeven, Marijn, Tiongson, Erwin R.. The effectiveness of government spending on education and health care in developing and transition economies. European Journal of Political Economy.18, (4), 717-737.2002.
    • ID: 10.1016/S0176-2680(02)00116-7 (DOI)
  • Lindaman, Kara, Thurmaier, Kurt. Beyond efficiency and economy: An examination of basic needs and fiscal decentralization. Economic Development and Cultural Change.50, (4), 915-934.2002.
    • ID: 10.1086/342760 (DOI)
  • Rudra, Nita. Globalization and the Decline of the Welfare State in Less-Developed Countries. International Organization.56, (2), 411-445.2002.
    • ID: 10.1162/002081802320005522 (DOI)
  • Bluedorn, John C.. Can democracy help? Growth and ethnic divisions. Economics Letters.70, (1), 121-126.2001.
    • ID: 10.1016/S0165-1765(00)00345-1 (DOI)
  • Wibbels, Erik. Federal politics and market reform in the developing world. Studies in Comparative International Development.36, (2), 27-53.2001.
    • ID: 10.1007/BF02686208 (DOI)
  • Ahmed, Habib, Miller, Stephen M.. Crowding-out and crowding-in effects of the components of government expenditure. Contemporary Economic Policy.18, (1), 124-133.2000.
    • ID: 10.1093/cep/18.1.124 (DOI)
  • Treisman, Daniel. Decentralization and inflation: Commitment, collective action, or continuity?. American Political Science Review.94, (4), 837-857.2000.
    • ID: (URL)
  • de Mello, Luiz R.. Fiscal Decentralization and Intergovernmental Fiscal Relations: A Cross-Country Analysis. World Development.28, (2), 365-380.2000.
    • ID: 10.1016/S0305-750X(99)00123-0 (DOI)
  • Schuknecht, Ludger. Tying governments' hands in commodity taxation. Journal of African Economies.8, (2), 152-181.1999.
    • ID: 10.1093/jae/8.2.152 (DOI)
  • Yano, Makoto. Aid, nontraded goods, and the transfer paradox in small countries. American Economic Review.89, (3), 431-459.1999.
    • ID: 10.1257/aer.89.3.431 (DOI)
  • Click, Reid W.. Seigniorage in a cross-section of countries. Journal of Money, Credit and Banking.30, (2), 154-173.1998.
    • ID: (URL)
  • Feyzioglu, Tarhan, Swaroop, Vinaya, Zhu, Min. A panel data analysis of the fungibility of foreign aid. World Bank Economic Review.12, (1), 29-58.1998.
    • ID: 10.1093/wber/12.1.29 (DOI)
  • Mauro, Paolo. Corruption and the composition of government expenditure. Journal of Public Economics.69, (2), 263-279.1998.
    • ID: 10.1016/S0047-2727(98)00025-5 (DOI)
  • Sanchez-Robles, Blanca. Infrastructure investment and growth: Some empirical evidence. Contemporary Economic Policy.16, (1), 98-108.1998.
    • ID: 10.1111/j.1465-7287.1998.tb00504.x (DOI)
  • Sun-Ki, Chai. Endogenous ideology formation and economic policy in former colonies. Economic Development and Cultural Change.46, (2), 263 -1998.
  • van der Gaag, Jacques, Barham, Tania. Health and health expenditures in adjusting and non-adjusting countries. Social Science and Medicine.46, (8), 995-1009.1998.
  • Kelly, Trish. Public investment and growth: Testing the non-linearity hypothesis. International Review of Applied Economics.11, (2), 249-262.1997.
    • ID: 10.1080/02692179700000016 (DOI)
  • Miller, Stephen M., Russek, Frank S.. Fiscal structures and economic growth: International evidence. Economic Inquiry.35, (3), 603-613.1997.
    • ID: 10.1111/j.1465-7295.1997.tb02036.x (DOI)
  • Quinn, Dennis. The correlates of change in international financial regulation. American Political Science Review.91, (3), 531-551.1997.
    • ID: (URL)
  • Ikhide, S.I.. Commercial bank offices and the mobilisation of private savings in selected sub-Saharan African countries. Journal of Development Studies.33, (1), 117-132.1996.
    • ID: 10.1080/00220389608422456 (DOI)
  • Zee, Howell H.. Empirics of crosscountry tax revenue comparisons. World Development.24, (10), 1659-1671.1996.
    • ID: 10.1016/0305-750X(96)00060-5 (DOI)
  • Cashin, Paul. Government spending, taxes, and economic growth. International Monetary Fund. Staff Papers.42, (2), 237-269.1995.
    • ID: (URL)
  • Clements, Benedict, Hugouneng, Rejane, Schwartz, Gerd. Government Subsidies: Concepts, International Trends, and Reform Options. International Monetary Fund Working Paper.95/91, Washington, DC: International Monetary Fund. 1995.
  • Hewitt, Daniel P., Rijckeghem, Caroline Van. Wage Expenditures of Central Governments. IMF Working Paper.95/11, Washington, DC: International Monetary Fund. 1995.
  • Montanjees, Marie. Government Finance Statistics in the Countries of the Former Soviet Union: Compilation and Methodological Issues. International Monetary Fund Working Paper.95/2, Washington, DC: International Monetary Fund. 1995.
  • Dean, Peter N., Favazza, Salvatore. Assessing the quality of government accounts of 135 countries. Journal of International Accounting, Auditing and Taxation.3, (1), 19-26.1994.
    • ID: 10.1016/1061-9518(94)90004-3 (DOI)
  • Kherallah, Mylene W., Beghin, John C., Peterson, E. Wesley F., Ruppel, Fred J.. Impacts of official development assistance on agricultural growth, savings and agricultural imports. Agricultural Economics.11, (2-3), 99-110.1994.
    • ID: 10.1016/0169-5150(94)00008-5 (DOI)
  • Easterly, William, Rebelo, Sergio. Fiscal policy and economic growth: An empirical investigation. Journal of Monetary Economics.32, (3), 417-458.1993.
    • ID: 10.1016/0304-3932(93)90025-B (DOI)
  • Pradhan, Sanjay, Swaroop, Vinaya. Public spending and adjustment. Finance and Development.30, (3), 28-31.1993.
  • Ostry, Jonathan D., Rose, Andrew K.. An empirical evaluation of the macroeconomic effects of tariffs. Journal of International Money and Finance.11, (1), 63-79.1992.
    • ID: 10.1016/0261-5606(92)90021-O (DOI)
  • Scheetz, Thomas. The Evolution of Public Sector Expenditures: Changing Political Priorities in Argentina, Chile, Paraguay, and Peru. Journal of Peace Research.29, (2), 175-190.1992.
    • ID: 10.1177/0022343392029002005 (DOI)
  • Galbis, Vicente. The IMF's statistical systems in context of revision of the United Nations' A System of National Accounts. Washington, DC: International Monetary Fund. 1991.
  • Levin, Jonathan. Overall Relationships between the IMF's Government Finance Statistics and A System of National Accounts. The IMF's statistical systems in context of revision of the United Nations' A System of National Accounts.Washington, DC: International Monetary Fund. 1991.
  • Levin, Jonathan, van Tongeren, Jan. An Example of Progress in Delineating Relationships between Government Finance Statistics and National Accounts Concepts. The IMF's statistical systems in context of revision of the United Nations' A System of National Accounts.Washington, DC: International Monetary Fund. 1991.
  • van Tongeren, Jan, Tsao, Irene. Derivation of System of National Accounts Value from Government Finance Statistics Data. The IMF's statistical systems in context of revision of the United Nations' A System of National Accounts.Washington, DC: International Monetary Fund. 1991.
  • Bradshaw, York W., Tshandu, Zwelakhe. Foreign Capital Penetration, State Intervention, and Development in Sub-Saharan Africa. International Studies Quarterly.34, (2), 229-251.1990.
    • ID: (URL)
  • Hicks, Norman, Kubisch, Anne. Cutting government expenditures in LDCs. Finance and Development.21, (3), 37-39.1984.

Update Metadata: 2015-08-05 | Issue Number: 6 | Registration Date: 2015-06-15

International Monetary Fund (1987): Government Finance Statistics. Version 2. Government Finance Statistics Series. Version: v2. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset.