This paper addresses core challenges that all tax administrations face in dealing with noncompliance-which are now …

This paper tests a version of Barro’s tax-smoothing model, which assumes intertemporal optimization by a government …-97, respectively. The empirical results indicate that Pakistan’s fiscal behavior is consistent with tax smoothing, but not Sri Lanka …’s. Moreover, fiscal behavior in both countries was dominated by a stagnation of revenues, large tax-tilting-induced deficits, and …

This paper examines the possibility of ascertaining the welfare changes that occur when a consumption tax replaces an … equal-yield income tax. It finds that those with saving/income ratios greater than the social saving/income ratio under the … income tax will surely benefit and those with ratios smaller than the social rate under the consumption tax will surely be …

This paper highlights the significance of open-economy considerations in the analysis of tax reforms. It focuses on … domestic and international consequences of revenue-neutral conversion between income and value-added tax systems. The principal … result is that the direction of changes in key macroeconomic variables consequent on such tax conversions depends critically …

increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the …. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980 …

This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key … component of any program of tax administration reform and modernization. It creates a solid platform from which all other … enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have …

This paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests … measures for further improvement. The main finding is that Azerbaijan''s non-oil tax revenues increased significantly as a … share of non-oil GDP in the last five years, but remain below potential. The non-oil tax revenue shortfall is mainly due to …

This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to …

how countries can contribute funding for tax projects and direct technical assistance, and report back with … recommendations at our July meeting.' The report has been prepared in the framework of the Platform for Collaboration on Tax (the 'PCT …

The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution … detrimental effects on employment and growth, and at removing inconsistencies with international practices. The tax measures will …. The Icelandic Corporate Index Tax would benefit from adopting financial accounting as the basis to determine taxable …