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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

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

Revenue Administration : Taxpayer Audit--Use of Indirect Methods

International Monetary Fund - 2010

This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer’s financial affairs utilizing information from a range of sources beyond the taxpayer’s declaration and formal books...

Persistent link: https://www.econbiz.de/10014402636

COVID-19 : The Regulatory and Supervisory Implications for the Banking Sector

International Monetary Fund - 2020

This note provides a set of high-level recommendations that can guide national regulatory and supervisory responses to the COVID-19 (coronavirus) pandemic and offers an overview of measures taken across jurisdictions to date. The banking sector plays a critical role in mitigating the...

Persistent link: https://www.econbiz.de/10012647142

Revised Approach to Financial Regulation and Supervision Standards Assessments in FSAP Updates

International Monetary Fund - 2009

The Financial Sector Assessment Program (FSAP) is a central instrument for the Fund and Bank to promote financial sector soundness in member countries. The FSAP uses quantitative analysis and qualitative tools to help identify the risks and vulnerabilities of a country's financial system,...

Persistent link: https://www.econbiz.de/10014410398

Turks and Caicos Islands : Assessment of the Supervision and Regulation of the Financial Sector—Review of Financial Sector Regulation and Supervision

International Monetary Fund - 2005

This paper reviews Financial Sector Regulation and Supervision for Turks and Caicos Islands (TCI). The TCI has a …

Persistent link: https://www.econbiz.de/10014405884

British Virgin Islands-Overseas Territory of the United Kingdom : Assessment of the Supervision and Regulation of the Financial Sector Volume I—Review of Financial Sector Regulatio...

International Monetary Fund - 2004

The British Virgin Islands (BVI) has most of the essential elements for a suitable framework for financial supervision. There is a weakness with respect to onsite supervision of banking, insurance, and securities sectors; and there is currently no regular and comprehensive examination and...

Persistent link: https://www.econbiz.de/10014406094

Cook Islands : Assessment of the Supervision and Regulation of the Financial Sector Volume II—Detailed Assessment of Observance of Standards and Codes

International Monetary Fund - 2004

This paper focuses on key findings of the detailed assessment of observance of standards and codes in the financial sector of the Cook Islands (CI). The new legal framework in CI represents an important first step in correcting deficiencies, as they are all addressed in the new set of laws. The...

Persistent link: https://www.econbiz.de/10014406116

Regulatory Capture in Banking

International Monetary Fund - 2006

. It is shown that such ""regulatory capture"" in banking does not imply ineffectual regulation; a ""captured"" regulator …

Persistent link: https://www.econbiz.de/10014400538

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