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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

A Quest for Revenue and Tax Incidence in Uganda

Matovu, John; Chen, Duanjie; Reinikka-Soininen, Ritva - International Monetary Fund (IMF) - 2001

taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis …

Persistent link: https://www.econbiz.de/10005263814

Composition of Government Expenditure, Human Capital Accumulation, and Welfare

Matovu, John - International Monetary Fund (IMF) - 2000

financed by consumption taxes; agents do not substitute between human and physical capital as a result of changes in …

Persistent link: https://www.econbiz.de/10005768921

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

Commodity Price Shocks and the Oddson Fiscal Performance

Kumah, Francis Y.; Matovu, John - International Monetary Fund (IMF) - 2005

Unanticipated changes in commodity prices can generate significant movements in fiscal aggregates. This paper seeks to understand the dynamics of these fiscal movements in the context of transitory commodity price shocks using sample data from four CIS countries- two oil-producing and two...

Persistent link: https://www.econbiz.de/10005826114

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