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International Monetary Fund - 1990

the GDR and the current tax structure of the Federal Republic of Germany (FRG). Arguments for an adequate short-term tax … reform in the GDR are developed in two scenarios, contrasting the approach of taking over the FRG tax system (adoption … scenario) and an autonomous tax reform in the GDR (reform scenario). Both scenarios recommend a flexible adjustment approach …

Persistent link: https://www.econbiz.de/10014395890

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

the implications of reform for expected investment outcomes. The document presents two tools for assessing the …

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

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

Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many examples in which they are reported to be...

Persistent link: https://www.econbiz.de/10012644784

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

Fiscal Policy in the Smaller Industrial Countries, 1972-82

International Monetary Fund - 1986

Persistent link: https://www.econbiz.de/10014402517

Tax Administration in Small Economies

International Monetary Fund - 2010

component of any program of tax administration reform and modernization. It creates a solid platform from which all other …

Persistent link: https://www.econbiz.de/10014401592

Social Security Tax Reform and Unemployment : A General Equilibrium Analysis for France

International Monetary Fund - 1997

This paper develops and calibrates a simple general equilibrium model with two types of labor and capital for the French economy. The simulation results indicate that targeted reductions in employer social security taxes have six times as large an effect on employment as untargeted reductions...

Persistent link: https://www.econbiz.de/10014401626

Current and Proposed Non-Oil Tax System in Azerbaijan

International Monetary Fund - 2008

including reducing some direct tax rates, should be considered. The overall reform package could be made broadly revenue neutral …

Persistent link: https://www.econbiz.de/10014401629

Fiscal Expansion and External Current Account Balance

International Monetary Fund - 1988

This paper analyzes, in a general equilibrium framework, how fiscal policy transmits its effects to the current account of the balance of payments. In discussing the role of fiscal policies in the Fund’s stabilization programs, the paper compares different approaches to explain the...

Persistent link: https://www.econbiz.de/10014396103

Fiscal-Monetary Mix and Exchange Rate Movements in the Major Industrial Countries, 1980-1984

International Monetary Fund - 1988

This paper analyzes the financial policies pursued in the major industrial countries under the flexible exchange rate regime, and links misalignments in policies and their mixes to exchange rate variations among the major currencies. A number of indicators note that misalignments in fiscal...

Persistent link: https://www.econbiz.de/10014396106

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