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Priorities for strengthening key revenue sources in Asia
Gupta, Sanjeev; Jalles, João Tovar - In: Asian development review : studies of Asian and pacific … 40 (2023) 2, pp. 271-303
This paper discusses the evolution of key taxes during the past 20 years in developing Asia and the fiscal challenges … capacity and tax potential, and discusses the productivity of key taxes in the region. The paper finds that developing Asia has … property taxes. Increased allocations and better targeting of social spending would help offset some of the regressivity …
Persistent link: https://www.econbiz.de/10014426318
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Expenditure Composition, Fiscal Adjustment, and Growth in Low-Income Countries
Clements, Benedict J.; Gupta, Sanjeev; Baldacci, Emanuele; … - International Monetary Fund (IMF) - 2002
This paper assesses the effects of expenditure composition as well as fiscal adjustment on economic growth in a sample of 39 low-income countries during the 1990s. The paper finds that strong budgetary positions and fiscal consolidation are generally associated with higher economic growth in...
Persistent link: https://www.econbiz.de/10005264087
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A Primeron Mineral Taxation
Baunsgaard, Thomas - International Monetary Fund (IMF) - 2001
The paper discusses options available to tax mineral extraction projects particularly in developing countries. A desirable government share of the economic rent generated from mineral extraction can be achieved through different tax and non-tax instruments. This gives some room to design a...
Persistent link: https://www.econbiz.de/10005826065
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Tax Revenue and (or?) Trade Liberalization
Keen, Michael; Baunsgaard, Thomas - International Monetary Fund (IMF) - 2005
With the public finances of many developing and emerging market countries still heavily dependent on trade tax revenues, further trade liberalization may be hindered unless they are able to develop alternative sources of revenue. While there is now a well-established body of theory and policy...
Persistent link: https://www.econbiz.de/10005768741
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Fiscal Management of Scaled-Up Aid
Gupta, Sanjeev; Last, Duncan; Adenauer, Isabell; … - International Monetary Fund (IMF) - 2007
This paper discusses the role of fiscal policy and fiscal institutions in managing scaled-up aid. In an environment of volatile scaled-up aid, fiscal policy formulation should be anchored in medium-term frameworks, incorporating a longer-term view of potential resource availability and spending...
Persistent link: https://www.econbiz.de/10005605053
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The Macroeconomic Challenges of Scaling Up Aid to Africa
Yang, Yongzheng; Powell, Robert; Gupta, Sanjeev - International Monetary Fund (IMF) - 2005
This paper surveys the economic literature on the scaling-up of aid to Africa. It provides a checklist of issues that need to be considered when preparing a long term macroeconomic projection for a country involving the assumption of a significant increase in aid. Such scaling-up scenarios are...
Persistent link: https://www.econbiz.de/10005605181
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Restoring Debt Sustainability After Crises; Implications for the Fiscal Mix
Baldacci, Emanuele; Gupta, Sanjeev; Mulas-Granados, Carlos - International Monetary Fund (IMF) - 2010
This paper analyzes the experience of 99 advanced and developing economies in restoring fiscal sustainability during 1980 - 2008 after banking crises, which led to large accumulation of public debt. It finds that successful debt reductions have relied chiefly on generation of large primary...
Persistent link: https://www.econbiz.de/10008680272
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Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries
Crivelli, Ernesto; Gupta, Sanjeev - International Monetary Fund (IMF) - 2014
taxes on goods and services—in particular, the VAT— followed by a smaller negative impact on corporate income and trade … taxes. …
Persistent link: https://www.econbiz.de/10011123866
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Foreign Aid and Revenue; Still a Crowding Out Effect?
Crivelli, Ernesto; Gupta, Sanjeev; Muthoora, Priscilla S.; … - International Monetary Fund (IMF) - 2012
are negatively associated with VAT, excise and income tax revenues, but have a positive relationship with trade taxes. Aid …
Persistent link: https://www.econbiz.de/10011242414