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Tariffs, Optimal Taxes, and Collection Costs
Mihaljek, Dubravko - International Monetary Fund (IMF) - 1992
This paper studies an optimal tax problem for a small open economy where collecting taxes is costly. It is shown that, in the presence of collection costs modeled as an increasing function of the tax rate: (a) the standard rules of optimal commodity taxation (the Ramsey, the inverse elasticity,...
Persistent link: https://www.econbiz.de/10005768853
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Tax Policy for Emerging Markets; Developing Countries
Zee, Howell H.; Tanzi, Vito - International Monetary Fund (IMF) - 2000
This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic perspective, which focuses on certain design...
Persistent link: https://www.econbiz.de/10005769236
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Presumptive Income Taxation; Administrative, Efficiency, and Equity Aspects
Jantscher, Milka Casanegra de; Tanzi, Vito - International Monetary Fund (IMF) - 1987
This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many developing and industrial countries; however, it has been neglected in public finance...
Persistent link: https://www.econbiz.de/10005605402
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Understanding Countries’ Tax Effort
Fenochietto, Ricardo; Pessino, Carola - International Monetary Fund (IMF) - 2013
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could...
Persistent link: https://www.econbiz.de/10011141998
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Mauritius The Drivers of Growth—Can the Past be Extended?
Svirydzenka, Katsiaryna; Petri, Martin - International Monetary Fund (IMF) - 2014
around 3¼ percent, but growth could reach 4-5 percent with strong pro-active policies including (i) improving investment and … savings rates; (ii) improving the efficiency of social spending and public enterprise reforms; (iii) investment in education … productivity. With policies capable of generating 5 percent growth, Mauritius could reach high-income status in 2021, 4 years …
Persistent link: https://www.econbiz.de/10011142138
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Structural Transformation and the sophistication of Production
Spatafora, Nicola; Anand, Rahul; Mishra, Saurabh - International Monetary Fund (IMF) - 2012
A new dataset on export sophistication reveals that in many countries the importance of modern services, and the sophistication of manufactured and service exports, has increased over time. However, this trend was less pronounced in LICs. Sophisticated sectors are more likely to act as a...
Persistent link: https://www.econbiz.de/10009654173
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Nicaragua; Poverty Reduction Strategy Paper
International Monetary Fund (IMF); International … - 2006
improve the investment climate and promote productive development—considering the competitive potential of the territoriesâ …€”giving a better position to Nicaragua in the trading world through increased foreign investment. The NDP establishes a more …
Persistent link: https://www.econbiz.de/10005591733
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The Elusive Gains From International Financial Integration
Gourinchas, Pierre-Olivier; Jeanne, Olivier - International Monetary Fund (IMF) - 2004
from a take-off in domestic productivity of the magnitude observed in some of these countries. …
Persistent link: https://www.econbiz.de/10005605034
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How Does Political Instability Affect Economic Growth?
Aisen, Ari; Veiga, Francisco José - International Monetary Fund (IMF) - 2011
rates of productivity growth and, to a smaller degree, physical and human capital accumulation. Finally, economic freedom …
Persistent link: https://www.econbiz.de/10008839352
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Tax Potential vs. Tax Effort; A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection
Grigorian, David A.; Davoodi, Hamid Reza - International Monetary Fund (IMF) - 2007
Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator...
Persistent link: https://www.econbiz.de/10005263986