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Managing Income Tax Compliance through Self-Assessment

Okello, Andrew - International Monetary Fund (IMF) - 2014

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in...

Persistent link: https://www.econbiz.de/10011123861

Conditional Lending Under Altruism

Mourmouras, Alex; Rangazas, Peter - International Monetary Fund (IMF) - 2004

We analyze how the altruism of an international financial institution (IFI) towards its lowincome member countries …. Thus, IFI altruism and the inability to commit are sufficient reasons to equip loans with conditions. Conditional loans … produce an efficient allocation of resources, so altruism is not a fundamental reason that loans fail to increase welfare. …

Persistent link: https://www.econbiz.de/10005604948

Trust As a Means of Improving Corporate Governance and Efficiency

Chami, Ralph; Fullenkamp, Connel - International Monetary Fund (IMF) - 2002

Agency problems within the firm are a significant hindrance to efficiency. We propose trust between coworkers as a superior alternative to the standard tools used to mitigate agency problems: increased monitoring and incentive-based pay. We show how trust induces employees to work harder,...

Persistent link: https://www.econbiz.de/10005826212