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Current Challenges in Revenue Mobilization : Improving Tax Compliance
International Monetary Fund - 2015
This paper addresses core challenges that all tax administrations face in dealing with noncompliance-which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is...
Persistent link: https://www.econbiz.de/10014408589
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Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of Central and Eastern European Countries
International Monetary Fund - 2004
During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries'' experience, this paper examines the trend to increase coordination of tax and contribution...
Persistent link: https://www.econbiz.de/10014404045
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Taxation Windfall Internationalization Korean Capital Markets
International Monetary Fund - 1990
The paper describes the evolution of the corporate stock and bond markets in Korea and the Government’s role in this evolution and its policy with regard to internationalization of the capital market. The paper analyzes problems encountered in gradually opening the Korean capital market to...
Persistent link: https://www.econbiz.de/10014395771
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Corporate Income Tax Harmonization and Capital Allocation
International Monetary Fund - 1990
The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, including balance of payments, monetary and fiscal issues, global liquidity, and...
Persistent link: https://www.econbiz.de/10014395949
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Is there a Need for Harmonizing Capital Income Taxes within EC Countries?
International Monetary Fund - 1990
This paper describes how growing economic integration within the European Community increases the scope for any one EC country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining several alternatives to concerted tax harmonization,...
Persistent link: https://www.econbiz.de/10014396066
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Austria : 2010 Article IV Consultation: Staff Report; Staff Statement; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Aust...
International Monetary Fund - 2010
Austria’s recession had limited effects on unemployment. Investment declined sharply but consumption helped cushion the … recession, supported by tax cuts and various labor market measures together with large increases in real wages. Austria’s fiscal …
Persistent link: https://www.econbiz.de/10014405917
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Austria : Selected Issues
International Monetary Fund - 2005
This Selected Issues paper estimates a dynamic model of foreign currency loans to households in Austria to analyze … developments in Austria’s economic linkages with Germany and the Central and Eastern European countries (CEECs). It finds that … become stronger. The paper also discusses the dynamics of Austria’s economic linkages with Germany, and examines these …
Persistent link: https://www.econbiz.de/10014406061
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Austria : 2009 Article IV Consultation-Staff Report; Staff Statement; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Austr...
International Monetary Fund - 2009
outside Austria. This has brought substantial benefits, but also increased risks and vulnerabilities. Maintaining financial … having important spillovers to regional financial stability. Austria traditionally benefits from a low unemployment rate …
Persistent link: https://www.econbiz.de/10014410964
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Austria : Financial System Stability Assessment: Update
International Monetary Fund - 2008
The Austrian authorities have been making great efforts since 2003 to enhance the quality of banking supervision and keep up-to-date with banking sector developments. Banks face a reputation risk arising from exposure to money laundering/financing of terrorism risk in both domestic and...
Persistent link: https://www.econbiz.de/10014403480
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Austria : Financial Sector Assessment Program Technical Note: Stress Testing and Short-Term Vulnerabilities
International Monetary Fund - 2008
This technical note focuses on the Austrian banking system that exhibits considerable resilience against shocks determined by stress tests. The main sources of risk lie in the credit risk arising from exposures to Central, Eastern, and Southeastern Europe (CESE) and the Commonwealth of...
Persistent link: https://www.econbiz.de/10014403572