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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

Taxing Cryptocurrencies

Baer, Katherine - 2023

be in the tens of billions of dollars, but the more profound risks may ultimately be for VAT/sales taxes …

Persistent link: https://www.econbiz.de/10015059276

Targeting, Cascading, and Indirect Tax Design

Keen, Michael - International Monetary Fund (IMF) - 2013

better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be …

Persistent link: https://www.econbiz.de/10011123815

International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax

Keen, Michael - 2023

This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate; larger than previous consensus values (attributed to a...

Persistent link: https://www.econbiz.de/10015059218

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

Debt, Taxes, and Banks

Keen, Michael; Mooij, Ruud A. de - International Monetary Fund (IMF) - 2012

Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of excessive leverage that underlay the 2009 financial crisis - but there is no empirical evidence to draw...

Persistent link: https://www.econbiz.de/10009654151

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

The "Flat Tax(es)"; Principles and Evidence

Varsano, Ricardo; Kim, Kevin; Keen, Michael - International Monetary Fund (IMF) - 2006

, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that … distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity …

Persistent link: https://www.econbiz.de/10005769304

Revenue Mobilization in Sub-Saharan Africa; Challenges From Globalization

Mansour, Mario; Keen, Michael - International Monetary Fund (IMF) - 2009

This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features...

Persistent link: https://www.econbiz.de/10008528664

VAT, Tariffs, and withholding; Border Taxes and Informality in Developing Countries

Keen, Michael - International Monetary Fund (IMF) - 2007

withholding taxes that are levied by many developing countries-which have also been ignored. If both of these instruments are … structure requires deploying both a VAT and withholding taxes. …

Persistent link: https://www.econbiz.de/10005599307