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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

The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Goods

International Monetary Fund - 1988

One difficulty confronting Harberger’s celebrated model of the corporate income tax is how to treat the noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. This paper presents a two-good model with corporate and noncorporate...

Persistent link: https://www.econbiz.de/10014396309

Optimal Tax/Expenditure Competition Strategy of Governments in the Presence of Time Inconsistency : The Case for Investment Tax Abacemencs

International Monetary Fund - 1990

Businesses which seek the location that offers the highest profitability are likely to consider tax incentives and the …

Persistent link: https://www.econbiz.de/10014396504

Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment : Tools for the Assessment of Tax Incentives

International Monetary Fund - 2015

This background paper describes five different tools that can be used for the assessment of tax incentives by … framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making … light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand …

Persistent link: https://www.econbiz.de/10012644783

Externalities. Incentives, and Economic Reforms

International Monetary Fund - 1990

The paper emphasizes the role of institutions and incentives in the presence of externalities. An economy with multiple … effective institutions exist for overcoming coordination failure. External financing may weaken incentives for adjustment over … that strengthen incentives to provide effort. Uncertainty regarding future taxes reduces present effort and the …

Persistent link: https://www.econbiz.de/10014396155

Debt Relief and Adjustment Incentives : A Theoretical Exploration

International Monetary Fund - 1988

The purpose of this paper is to analyze the argument that debt relief would increase the incentive of a debtor country to make an adjustment effort (to invest) and that for this reason creditors may benefit by granting relief. It is shown that there are actually opposing incentive effects of...

Persistent link: https://www.econbiz.de/10014396170

United States : Staff Report for the 2012 Article IV Consultation

International Monetary Fund - 2012

The slow-paced growth rate of the U.S. economy, notwithstanding the bolstering attempts is disheartening. Implementing financial reforms and highly accommodative monetary policy are hoped to have a desired effect. Deficit reduction, debt ratio stabilizing strategies, removal of fiscal cliff...

Persistent link: https://www.econbiz.de/10014395450

United States : Selected Issues

International Monetary Fund - 2012

This Selected Issues paper for the United States discusses the microeconomics of the country—household wealth and savings. Households’ consumption-saving decisions have an important bearing on the U.S. economic outlook. This paper demonstrates how households with consistently lower income,...

Persistent link: https://www.econbiz.de/10014395451

Tax Policy and National Savings in the United States: A Survey

International Monetary Fund - 1988

This paper explores how tax policy affects the level and allocation of national savings in the United States. It argues that the effect of taxes on the overall private saving level is relatively small and uncertain and that raising public saving is the most direct and efficient way to raise...

Persistent link: https://www.econbiz.de/10014395849

National Savings and Targets for the Federal Budget Balance in the United States

International Monetary Fund - 1989

The U.S. national savings rate has declined in the 1980s, with both public and private components falling. This paper discusses that decline and whether a policy response is needed. The drop in the private savings rate appears to reflect factors not easily reversible by policy and increases in...

Persistent link: https://www.econbiz.de/10014395902