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Optimal Taxation Policies in the EMS : A Two-Country Model of Public Finance
International Monetary Fund - 1989
This paper analyzes, in a public finance context, how the optimal use of the inflation and the consumption tax is affected by incorporating into the model constraints on policy decisions that are likely to develop in the context of the EMS by 1992. Two main questions are addressed: first, how...
Persistent link: https://www.econbiz.de/10014396346
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Taxation Windfall Internationalization Korean Capital Markets
International Monetary Fund - 1990
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 foreign participation and suggests alternative methods of taxing the windfall … that will be generated. It also discusses the desirability of taxing the capital gains on financial assets as part of the …
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
country to impose adverse externalities on other member countries by manipulating its capital income taxes. After examining … several alternatives to concerted tax harmonization, the paper concludes that there is a need to harmonize capital income … taxes within the EC as the Community moves toward a unified market with free capital movements and fixed nominal exchange …
Persistent link: https://www.econbiz.de/10014396066
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Spend Now, Pay Later? : Tax Smoothing and Fiscal Sustainability in South Asia
International Monetary Fund - 1999
This paper tests a version of Barro’s tax-smoothing model, which assumes intertemporal optimization by a government seeking to minimize the distortionary costs of taxation, using Pakistan and Sri Lankan data for 1956-95 and 1964-97, respectively. The empirical results indicate that...
Persistent link: https://www.econbiz.de/10014400655
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Republic of Lithuania; Staff Report for the 2009 Article IV Consultation
International Monetary Fund (IMF); International … - 2009
accumulated during the boom has led to a sharp economic contraction. Capital inflows came to a halt in late 2008 and reversed in …
Persistent link: https://www.econbiz.de/10011244569
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Iceland; Advancing Tax Reform and the Taxation of Natural Resources
International Monetary Fund (IMF); International … - 2011
This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number...
Persistent link: https://www.econbiz.de/10011245073
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Republic of Madagascar; Poverty Reduction Strategy Paper
International Monetary Fund (IMF); International … - 2007
The Poverty Reduction Strategy Papers (PRSPs) on the Republic of Madagascar explain the Madagascar Action Plan (MAP) to accelerate and better coordinate the development process. The National Leadership Institute of Madagascar (NLIM) was created in 2006 to provide cutting-edge training to build...
Persistent link: https://www.econbiz.de/10011245160
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Malaysia: Financial Sector Assessment Program Financial Sector Performance, Vulnerabilities and Derivatives-Technical Note
International Monetary Fund (IMF); International … - 2014
capital ratios. Stronger financial positions and risk management capability have enabled domestic banking groups to pursue …
Persistent link: https://www.econbiz.de/10011245444
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Chad; Selected Issues and Statistical Appendix
International Monetary Fund (IMF); International … - 2007
This Selected Issues paper aims at discussing the impact of the oil windfall on Chad, with a focus on growth, poverty, competitiveness, and fiscal policy challenges posed by the oil revenue outlook. The paper discusses the reforms needed to remove structural factors that constraints the non-oil...
Persistent link: https://www.econbiz.de/10011245496