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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

Capital Account Liberalization and Corporate Taxes

Lockwood, Ben; Devereux, Michael B.; Redoano, Michela - International Monetary Fund (IMF) - 2003

, and (2i) allowing exchange controls to affect the intensity of strategic interaction between countries in setting taxes …

Persistent link: https://www.econbiz.de/10005769264

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

The Effects of Dividend Taxeson Equity Prices; A Re-Examination of the 1997 U.K. Tax Reform

Bond, Stephen; Klemm, Alexander; Devereux, Michael B. - International Monetary Fund (IMF) - 2007

We re-examine the extent to which personal taxes on dividends are capitalized into the equity prices of domestic firms …

Persistent link: https://www.econbiz.de/10005825898

Asymmetric Effects of Government Spending; Does the Level of Real Interest Rates Matter?

Choi, Woon Gyu; Devereux, Michael B. - International Monetary Fund (IMF) - 2005

This paper empirically explores how fiscal policy (represented by increases in government spending) has asymmetric effects on economic activity at different levels of real interest rates. It suggests that the effect of fiscal policy depends on the level of real rates, since the Ricardian effect...

Persistent link: https://www.econbiz.de/10005768903

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

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

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

Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries

Crivelli, Ernesto; Gupta, Sanjeev - International Monetary Fund (IMF) - 2014

taxes on goods and servicesâ€”in particular, the VATâ€” followed by a smaller negative impact on corporate income and trade … taxes. …

Persistent link: https://www.econbiz.de/10011123866

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