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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

Globalization and the Future of Social Protection

Tanzi, Vito - International Monetary Fund (IMF) - 2000

Social protection in industrial countries has been provided through regulations, tax expenditures, and public spending. This paper argues that globalization will affect governments’ ability to continue providing this social protection at the level of recent decades. Specifically, tax...

Persistent link: https://www.econbiz.de/10005264098

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

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

Sadka, Efraim; Tanzi, Vito - International Monetary Fund (IMF) - 1992

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea of a tax on the value of assets, rather than on the income that the assets...

Persistent link: https://www.econbiz.de/10005826303

The Impact of Macroeconomic Policieson the Level of Taxation (andon the Fiscal Balance) in Developing Countries

Tanzi, Vito - International Monetary Fund (IMF) - 1988

In recent years the level of taxation of many developing countries has changed dramatically over relatively short periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes in the traditional determinants of tax levels. The paper...

Persistent link: https://www.econbiz.de/10005768723

Tax Policy for Emerging Markets; Developing Countries

Zee, Howell H.; Tanzi, Vito - International Monetary Fund (IMF) - 2000

perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate …

Persistent link: https://www.econbiz.de/10005769236

Theory and Policy; A Commenton Dixit andon Current Tax Theory

Tanzi, Vito - International Monetary Fund (IMF) - 1992

inflationary finance, the rates of the commodity taxes should be adjusted to maintain them at an optimal level and, thus, to …

Persistent link: https://www.econbiz.de/10005605050

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

Presumptive Income Taxation; Administrative, Efficiency, and Equity Aspects

Jantscher, Milka Casanegra de; Tanzi, Vito - International Monetary Fund (IMF) - 1987

presumptive taxes. …

Persistent link: https://www.econbiz.de/10005605402