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Czech Republic; Selected Issues
International Monetary Fund (IMF); International … - 2008
This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and describes the analytical framework of Global Fiscal Model (GFM) with technical...
Persistent link: https://www.econbiz.de/10011242637
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Djibouti; 2007 Article IV Consultation: Staff Report; and Public Information Notice on the Executive Board Discussion
International Monetary Fund (IMF); International … - 2007
Djibouti’s 2007 Article IV Consultation focuses on the medium-term growth prospects and policies necessary to ensure that growth is broad based and accompanied by sufficient employment creation. Real GDP growth is estimated at 4.8 percent in 2006, driven by fiscal expansion, and a sizable...
Persistent link: https://www.econbiz.de/10011243566
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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
governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching …
Persistent link: https://www.econbiz.de/10012644783
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Options for Low Income Countries Effective and Efficient Use of Tax Incentives for Investment : A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank
International Monetary Fund - 2015
low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there … Development Working Group for an exploration of options for low-income countries' effective and efficient use of tax incentives … to assist low-income countries (LICs) in reviewing and reforming their tax incentives, so as to better align them with …
Persistent link: https://www.econbiz.de/10012644784
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Tax Policy, Leverage and Macroeconomic Stability
International Monetary Fund - 2016
Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. 'Debt bias' (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a...
Persistent link: https://www.econbiz.de/10014408716
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Fiscal Policy in the Smaller Industrial Countries, 1972-82
International Monetary Fund - 1986
Persistent link: https://www.econbiz.de/10015057935
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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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Distributional Implications of Government Tax and Expenditure Policies : Issues, Problems, and Methodology
International Monetary Fund - 1988
This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical...
Persistent link: https://www.econbiz.de/10014396116
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Do Government Wage Cuts Close Budget Deficits? : A Conceptual Framework for Developing Countries and Transition Economies
International Monetary Fund - 1996
Real wage declines have been common in the public sector in many countries over substantial periods of time. In several cases, such wage reductions have coincided with a decline in the efficiency of the public sector. In a simple analytical framework, it is shown that higher wage levels alter...
Persistent link: https://www.econbiz.de/10014396160
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Tax Credits for Debt Reduction : A Proposal
International Monetary Fund - 1989
The incentives for domestic investment in debtor countries are influenced by the terms of their external obligations and by the system of taxation utilized to provide government revenue for debt payments. It is well known that existing debt contracts could be altered to improve the incentives...
Persistent link: https://www.econbiz.de/10014396221