This paper explores initiatives to date by the IMF, financial
markets, and civil society organizations to assess and utilize
information on fiscal transparency. The results of surveys and
interviews of rating agency analysts and surveys of civil society
organizations on their level of awareness of, and use of IMF fiscal
transparency assessments are presented. The paper then considers
the relative roles of the IMF, the private sector, and civil
society organizations in assessing and promoting fiscal
transparency, and the scope for greater complementarity among their
roles. The paper concludes with a number of suggestions for making
the IMF's fiscal transparency initiatives more effective.
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