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Income Inequality and Fiscal Policy
Coady, David; Gupta, Sanjeev - International Monetary Fund (IMF) - 2012
Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...
Persistent link: https://www.econbiz.de/10010878430
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Shadow Economies Around the World; Size, Causes, and Consequences
Schneider, Friedrich; Enste, Dominik - International Monetary Fund (IMF) - 2000
76 countries—is strongly related to increasing burdens of taxation and social security contributions, as well as to the …
Persistent link: https://www.econbiz.de/10005826336
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Transition Economies; How Appropriate is the Size and Scope of Government?
International Monetary Fund (IMF); International … - 2001
This paper assesses changes in the size and scope of government in 24 transition economies. Whereas these governments … noncash transactions). At the same time, the scope of government activities-although evolving-has not necessarily become … appropriate. This paper provides some recommendations for aligning the scope of government with the increasing market orientation …
Persistent link: https://www.econbiz.de/10005826413
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Tax Administration in Developing Countries; An Economic Perspective
Mansfield, Charles Y. - International Monetary Fund (IMF) - 1987
This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated...
Persistent link: https://www.econbiz.de/10005768804
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Government Size and Output Volatility; Should We forsake Automatic Stabilization?
Pisani-Ferry, Jean; Debrun, Xavier; Sapir, André - International Monetary Fund (IMF) - 2008
The paper takes stock of the debate on the positive link between output volatility and the size of government … government size-volatility relationship largely reflects temporary developments (better monetary management and financial … intermediation). Once these factors are taken into account, the stabilizing role of government size remains important although little …
Persistent link: https://www.econbiz.de/10005768950
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Global Aging Pressures; Impact of Fiscal Adjustment, Policy Cooperation, and Structural Reforms
Kumar, Manmohan S.; Botman, Dennis P. J. - International Monetary Fund (IMF) - 2007
Demographic pressures will materialize in many economies over the next few decades. We examine the macroeconomic impact of alternative fiscal adjustment and structural reform strategies to address these global aging pressures using the IMF's Global Fiscal Model (GFM). The results suggest...
Persistent link: https://www.econbiz.de/10005769258
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The "Flat Tax(es)"; Principles and Evidence
Varsano, Ricardo; Kim, Kevin; Keen, Michael - International Monetary Fund (IMF) - 2006
One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis...
Persistent link: https://www.econbiz.de/10005769304
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Fiscal Policy and Macroeconomic Stability; Automatic Stabilizers Work, Always and Everywhere
Debrun, Xavier; Kapoor, Radhicka - International Monetary Fund (IMF) - 2010
The paper revisits the link between fiscal policy and macroeconomic stability. Two salient features of our analysis are (1) a systematic test for the government’s ambivalent role as a shock absorber and a shock inducer—removing a downward bias present in existing estimates of the...
Persistent link: https://www.econbiz.de/10008533230
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Optimal Fiscal Policy and the Environment
Ligthart, Johanna Elisabeth - International Monetary Fund (IMF) - 1998
The paper studies the setting of optimal fiscal policy in a second-best world with environmental externalities. The optimal second-best pollution tax is shown to lie below the first-best Pigovian tax, particularly if substitution between labor and polluting intermediate inputs is easy, the labor...
Persistent link: https://www.econbiz.de/10005599649
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Presumptive Income Taxation; Administrative, Efficiency, and Equity Aspects
Jantscher, Milka Casanegra de; Tanzi, Vito - International Monetary Fund (IMF) - 1987
. Such a method of assessment, known as presumptive income taxation, is widely used in many developing and industrial …
Persistent link: https://www.econbiz.de/10005605402